Acorah Software Products - Accounts Production 19.4.300 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 05783418 Mr Peter Andrews Mr Lyle Davies Mr Kurt Smale Mr James Smith Mr David Dawes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05783418 2025-03-31 05783418 2026-03-31 05783418 2025-04-01 2026-03-31 05783418 frs-core:CurrentFinancialInstruments 2026-03-31 05783418 frs-core:Non-currentFinancialInstruments 2026-03-31 05783418 frs-core:BetweenOneFiveYears 2026-03-31 05783418 frs-core:ComputerEquipment 2026-03-31 05783418 frs-core:ComputerEquipment 2025-04-01 2026-03-31 05783418 frs-core:ComputerEquipment 2025-03-31 05783418 frs-core:FurnitureFittings 2026-03-31 05783418 frs-core:FurnitureFittings 2025-04-01 2026-03-31 05783418 frs-core:FurnitureFittings 2025-03-31 05783418 frs-core:MotorVehicles 2026-03-31 05783418 frs-core:MotorVehicles 2025-04-01 2026-03-31 05783418 frs-core:MotorVehicles 2025-03-31 05783418 frs-core:PlantMachinery 2026-03-31 05783418 frs-core:PlantMachinery 2025-04-01 2026-03-31 05783418 frs-core:PlantMachinery 2025-03-31 05783418 frs-core:WithinOneYear 2026-03-31 05783418 frs-core:CapitalRedemptionReserve 2026-03-31 05783418 frs-core:ShareCapital 2026-03-31 05783418 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 05783418 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 05783418 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 05783418 frs-bus:SmallEntities 2025-04-01 2026-03-31 05783418 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 05783418 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 05783418 frs-core:UnlistedNon-exchangeTraded 2026-03-31 05783418 frs-core:UnlistedNon-exchangeTraded 2025-03-31 05783418 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 05783418 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2026-03-31 05783418 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2026-03-31 05783418 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-03-31 05783418 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 05783418 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-03-31 05783418 frs-bus:Director1 2025-04-01 2026-03-31 05783418 frs-bus:Director2 2025-04-01 2026-03-31 05783418 frs-bus:Director3 2025-04-01 2026-03-31 05783418 frs-bus:Director4 2025-04-01 2026-03-31 05783418 frs-bus:Director5 2025-04-01 2026-03-31 05783418 frs-countries:EnglandWales 2025-04-01 2026-03-31 05783418 2024-03-31 05783418 2025-03-31 05783418 2024-04-01 2025-03-31 05783418 frs-core:CurrentFinancialInstruments 2025-03-31 05783418 frs-core:Non-currentFinancialInstruments 2025-03-31 05783418 frs-core:BetweenOneFiveYears 2025-03-31 05783418 frs-core:WithinOneYear 2025-03-31 05783418 frs-core:CapitalRedemptionReserve 2025-03-31 05783418 frs-core:ShareCapital 2025-03-31 05783418 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 05783418
Vektor UK Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Blackman Terry Accountants Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05783418
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 202,201 169,159
Investments 5 143,585 -
345,786 169,159
CURRENT ASSETS
Debtors 6 346,400 161,587
Cash at bank and in hand 561,439 862,572
907,839 1,024,159
Creditors: Amounts Falling Due Within One Year 7 (386,436 ) (365,069 )
NET CURRENT ASSETS (LIABILITIES) 521,403 659,090
TOTAL ASSETS LESS CURRENT LIABILITIES 867,189 828,249
Creditors: Amounts Falling Due After More Than One Year 8 (3,871 ) (19,356 )
NET ASSETS 863,318 808,893
CAPITAL AND RESERVES
Called up share capital 10 10 10
Capital redemption reserve 2 2
Profit and Loss Account 863,306 808,881
SHAREHOLDERS' FUNDS 863,318 808,893
Page 1
Page 2
For the year ending 31 March 2026 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 Peter Andrews
Director
17/09/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Vektor UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05783418 . The registered office is Bolney Place, Cowfold Road, Bolney, Haywards Heath, RH17 5QT .
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 15% reducing balance
Motor Vehicles 15% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 15% reducing balance
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.
Page 3
Page 4
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2025: 15)
15 15
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2025 156,397 137,689 13,074 80,866 388,026
Additions 7,368 70,766 331 10,487 88,952
Disposals - (38,750 ) - - (38,750 )
As at 31 March 2026 163,765 169,705 13,405 91,353 438,228
Depreciation
As at 1 April 2025 112,280 51,848 11,284 43,455 218,867
Provided during the period 7,723 20,457 318 7,184 35,682
Disposals - (18,522 ) - - (18,522 )
As at 31 March 2026 120,003 53,783 11,602 50,639 236,027
Net Book Value
As at 31 March 2026 43,762 115,922 1,803 40,714 202,201
As at 1 April 2025 44,117 85,841 1,790 37,411 169,159
Page 4
Page 5
5. Investments
Unlisted
£
Cost
As at 1 April 2025 -
Additions 281,690
Fair value adjustments (138,105 )
As at 31 March 2026 143,585
Provision
As at 1 April 2025 -
As at 31 March 2026 -
Net Book Value
As at 31 March 2026 143,585
As at 1 April 2025 -
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 330,460 161,387
Other debtors 15,940 200
346,400 161,587
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 15,485 15,485
Trade creditors 111,254 103,792
Other creditors 94,700 92,441
Taxation and social security 164,997 153,351
386,436 365,069
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 3,871 19,356
Page 5
Page 6
9. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 15,485 15,485
Later than one year and not later than five years 3,871 19,356
19,356 34,841
19,356 34,841
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 10 10
Page 6