Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 07037712 Mrs Julie Greenway Mr Christopher Greenway Mrs Julie Greenway iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07037712 2024-10-31 07037712 2025-10-31 07037712 2024-11-01 2025-10-31 07037712 frs-core:Non-currentFinancialInstruments 2025-10-31 07037712 frs-core:BetweenOneFiveYears 2025-10-31 07037712 frs-core:MotorVehicles 2024-11-01 2025-10-31 07037712 frs-core:PlantMachinery 2024-11-01 2025-10-31 07037712 frs-core:WithinOneYear 2025-10-31 07037712 frs-core:ShareCapital 2025-10-31 07037712 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 07037712 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 07037712 frs-bus:AbridgedAccounts 2024-11-01 2025-10-31 07037712 frs-bus:SmallEntities 2024-11-01 2025-10-31 07037712 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 07037712 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 07037712 frs-core:CostValuation 2024-10-31 07037712 frs-core:CostValuation 2025-10-31 07037712 frs-bus:Director1 2024-11-01 2025-10-31 07037712 frs-bus:Director2 2024-11-01 2025-10-31 07037712 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 07037712 frs-countries:EnglandWales 2024-11-01 2025-10-31 07037712 2023-10-31 07037712 2024-10-31 07037712 2023-11-01 2024-10-31 07037712 frs-core:Non-currentFinancialInstruments 2024-10-31 07037712 frs-core:BetweenOneFiveYears 2024-10-31 07037712 frs-core:WithinOneYear 2024-10-31 07037712 frs-core:ShareCapital 2024-10-31 07037712 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 07037712
Vita Mechanical & Electrical Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—6
Page 1
Abridged Balance Sheet
Registered number: 07037712
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 88,697 39,630
Investments 5 22,292 22,292
110,989 61,922
CURRENT ASSETS
Stocks 364,435 139,423
Debtors 1,521,595 784,061
Cash at bank and in hand 650,502 433,309
2,536,532 1,356,793
Creditors: Amounts Falling Due Within One Year (2,419,312 ) (1,242,877 )
NET CURRENT ASSETS (LIABILITIES) 117,220 113,916
TOTAL ASSETS LESS CURRENT LIABILITIES 228,209 175,838
Creditors: Amounts Falling Due After More Than One Year (55,638 ) (11,750 )
NET ASSETS 172,571 164,088
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 172,471 163,988
SHAREHOLDERS' FUNDS 172,571 164,088
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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 October 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Christopher Greenway
Director
29/07/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Vita Mechanical & Electrical Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07037712 . The registered office is Crown House, High Street, Tyldesley, Manchester, M29 8AL.
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:
Plant & Machinery 25% Straight Line Basis
Motor Vehicles 25% Straight Line Basis
Page 3
Page 4
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 4
Page 5
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 5 4
5 4
4. Tangible Assets
Total
£
Cost
As at 1 November 2024 94,261
Additions 97,939
Disposals (72,284 )
As at 31 October 2025 119,916
Depreciation
As at 1 November 2024 54,631
Provided during the period 12,730
Disposals (36,142 )
As at 31 October 2025 31,219
Net Book Value
As at 31 October 2025 88,697
As at 1 November 2024 39,630
5. Investments
Total
£
Cost or Valuation
As at 1 November 2024 22,292
As at 31 October 2025 22,292
Provision
As at 1 November 2024 -
As at 31 October 2025 -
Net Book Value
As at 31 October 2025 22,292
As at 1 November 2024 22,292
Page 5
Page 6
6. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 5,776 -
Later than one year and not later than five years 51,370 -
57,146 -
57,146 -
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 6