Acorah Software Products - Accounts Production 19.3.550 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 11027926 Mr Robert Jones Robert Jones 1F57 Alderley Park, Mereside, Macclesfield, SK10 4TG. true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11027926 2024-10-31 11027926 2025-10-31 11027926 2024-11-01 2025-10-31 11027926 frs-core:CurrentFinancialInstruments 2025-10-31 11027926 frs-core:Non-currentFinancialInstruments 2025-10-31 11027926 frs-core:ComputerEquipment 2025-10-31 11027926 frs-core:ComputerEquipment 2024-11-01 2025-10-31 11027926 frs-core:ComputerEquipment 2024-10-31 11027926 frs-core:FurnitureFittings 2025-10-31 11027926 frs-core:FurnitureFittings 2024-11-01 2025-10-31 11027926 frs-core:FurnitureFittings 2024-10-31 11027926 frs-core:ShareCapital 2025-10-31 11027926 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 11027926 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 11027926 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 11027926 frs-bus:SmallEntities 2024-11-01 2025-10-31 11027926 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 11027926 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 11027926 1 2024-11-01 2025-10-31 11027926 frs-bus:Director1 2024-11-01 2025-10-31 11027926 frs-core:CurrentFinancialInstruments 1 2025-10-31 11027926 frs-core:CurrentFinancialInstruments 3 2025-10-31 11027926 frs-countries:EnglandWales 2024-11-01 2025-10-31 11027926 2023-10-31 11027926 2024-10-31 11027926 2023-11-01 2024-10-31 11027926 frs-core:CurrentFinancialInstruments 2024-10-31 11027926 frs-core:Non-currentFinancialInstruments 2024-10-31 11027926 frs-core:ShareCapital 2024-10-31 11027926 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 11027926 frs-core:CurrentFinancialInstruments 1 2024-10-31 11027926 frs-core:CurrentFinancialInstruments 2 2024-10-31 11027926 frs-core:CurrentFinancialInstruments 3 2024-10-31
Registered number: 11027926
Vivid Hospitality Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
RJF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11027926
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,045 3,535
6,045 3,535
CURRENT ASSETS
Debtors 5 698,060 381,878
Cash at bank and in hand 387,818 688,596
1,085,878 1,070,474
Creditors: Amounts Falling Due Within One Year 6 (405,584 ) (464,859 )
NET CURRENT ASSETS (LIABILITIES) 680,294 605,615
TOTAL ASSETS LESS CURRENT LIABILITIES 686,339 609,150
Creditors: Amounts Falling Due After More Than One Year 7 (462,082 ) (83,430 )
NET ASSETS 224,257 525,720
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 224,157 525,620
SHAREHOLDERS' FUNDS 224,257 525,720
Page 1
Page 2
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Robert Jones
Director
10/06/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Vivid Hospitality Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11027926 . The registered office is Rjf 10th Floor, 3 Hardman Street, Manchester, Greater Manchester, M3 3HF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings Straight line over useful life.
Computer Equipment Straight line over useful life.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 9)
8 9
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 November 2024 2,300 8,162 10,462
Additions - 5,142 5,142
As at 31 October 2025 2,300 13,304 15,604
Depreciation
As at 1 November 2024 2,300 4,627 6,927
Provided during the period - 2,632 2,632
As at 31 October 2025 2,300 7,259 9,559
Net Book Value
As at 31 October 2025 - 6,045 6,045
As at 1 November 2024 - 3,535 3,535
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 117,718 153,725
Prepayments and accrued income 21,133 -
138,851 153,725
Due after more than one year
Amounts owed by group undertakings 559,209 228,153
698,060 381,878
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 7,980 2,685
Bank loans and overdrafts 22,918 18,526
Provision for corporation tax 148,988 134,214
PAYE payable 18,193 18,609
VAT 181,545 238,807
Pensions Payable 629 729
Earnings Orders Payable - 55
Directors Loan 25,331 -
Accruals and deferred income - 51,234
405,584 464,859
Page 4
Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 462,082 68,975
Amounts owed to group undertakings - 14,455
462,082 83,430
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 487,897 366,887
10. Exceptional Items
The company recognised a one-off impairment charge of £239,550 relating to historic non-trading loans to entities associated with former shareholders.
11. Ultimate Parent Undertaking and Controlling Party
The company’s immediate and ultimate parent undertaking is Akody Ltd, a company incorporated in England and Wales. Its registered office is 1F57 Alderley Park, Mereside, Macclesfield, SK10 4TG. The ultimate controlling party is Robert Jones by virtue of his ownership of 100% of the issued share capital of Akody Ltd.
Page 5