Acorah Software Products - Accounts Production 19.3.550 false true true 30 November 2024 23 November 2023 false 1 December 2024 30 November 2025 30 November 2025 15305830 Mr Maksymilian Kozarzewski Dr Peter Rennert Mr Aleksander Pajewski true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15305830 2024-11-30 15305830 2025-11-30 15305830 2024-12-01 2025-11-30 15305830 frs-core:CurrentFinancialInstruments 2025-11-30 15305830 frs-core:ComputerEquipment 2025-11-30 15305830 frs-core:ComputerEquipment 2024-12-01 2025-11-30 15305830 frs-core:ComputerEquipment 2024-11-30 15305830 frs-core:OtherReservesSubtotal 2025-11-30 15305830 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 15305830 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 15305830 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 15305830 frs-bus:SmallEntities 2024-12-01 2025-11-30 15305830 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 15305830 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 15305830 1 2024-12-01 2025-11-30 15305830 frs-bus:Director1 2024-12-01 2025-11-30 15305830 frs-bus:Director2 2024-12-01 2025-11-30 15305830 frs-bus:Director3 2024-12-01 2025-11-30 15305830 frs-countries:EnglandWales 2024-12-01 2025-11-30 15305830 2023-11-22 15305830 2024-11-30 15305830 2023-11-23 2024-11-30 15305830 frs-core:CurrentFinancialInstruments 2024-11-30 15305830 frs-core:OtherReservesSubtotal 2024-11-30 15305830 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 15305830
VITVIO LTD
Unaudited Financial Statements
For The Year Ended 30 November 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 15305830
30 November 2025 30 November 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 24,033 3,791
24,033 3,791
CURRENT ASSETS
Debtors 5 12,661 56,295
Cash at bank and in hand 284,280 265,173
296,941 321,468
Creditors: Amounts Falling Due Within One Year 6 (46,523 ) (12,425 )
NET CURRENT ASSETS (LIABILITIES) 250,418 309,043
TOTAL ASSETS LESS CURRENT LIABILITIES 274,451 312,834
NET ASSETS 274,451 312,834
CAPITAL AND RESERVES
Other reserves 1,052,874 589,562
Profit and Loss Account (778,423 ) (276,728 )
SHAREHOLDERS' FUNDS 274,451 312,834
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For the year ending 30 November 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 Maksymilian Kozarzewski
Director
27/08/2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
VITVIO LTD is a private company, limited by shares, incorporated in England & Wales, registered number 15305830 . The registered office is 167-169 Great Portland Street 5th Floor, London, W1W 5PF.
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. Going Concern Disclosure
The Directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. In reaching this determination, they have considered the cash flows and capital resources of the Company. Thus, they continue to adopt the going concern basis of accounting in preparing the financial statements.
2.3. 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.
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.
2.4. 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:
Computer Equipment 25% Straight Line
2.5. Financial Instruments
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.
Trade and other debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
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2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. 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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.9. Research and development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years.
If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 December 2024 5,055
Additions 26,970
As at 30 November 2025 32,025
Depreciation
As at 1 December 2024 1,264
Provided during the period 6,728
As at 30 November 2025 7,992
Net Book Value
As at 30 November 2025 24,033
As at 1 December 2024 3,791
5. Debtors
30 November 2025 30 November 2024
£ £
Due within one year
Other debtors 12,661 56,295
6. Creditors: Amounts Falling Due Within One Year
30 November 2025 30 November 2024
£ £
Trade creditors 31,030 161
Other creditors 370 342
Taxation and social security 15,123 11,922
46,523 12,425
7. Share Capital
30 November 2025 30 November 2024
£ £
1 Ordinary Share of £0.01
8. Related Party Transactions
Company has taken advantage of the exemption available at 33.1A of FRS 102. Therefore, has not disclosed transactions with the ultimate parent company or any wholly owned subsiadary undertakings of the group.
9. Ultimate Controlling Party
The controlling party is VitVio Inc. which is the ultimate parent, registered in the USA.
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10. Reserves
Capital contribution reserves
This reserve represents contributions made by shareholders that are not repayable and do not result in the issue of shares. These contributions are treated as part of equity and are not distributable.
Profit and loss account
The profit and loss account reserve includes all accumulated profits and losses from current accounting periods.
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