Acorah Software Products - Accounts Production 19.4.351 false true 30 June 2025 1 July 2024 false 1 July 2025 30 June 2026 30 June 2026 09873332 Mr Simon Douglas Price Mr David Price iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09873332 2025-06-30 09873332 2026-06-30 09873332 2025-07-01 2026-06-30 09873332 frs-core:CurrentFinancialInstruments 2026-06-30 09873332 frs-core:Non-currentFinancialInstruments 2026-06-30 09873332 frs-core:BetweenOneFiveYears 2026-06-30 09873332 frs-core:ComputerEquipment 2026-06-30 09873332 frs-core:ComputerEquipment 2025-07-01 2026-06-30 09873332 frs-core:ComputerEquipment 2025-06-30 09873332 frs-core:FurnitureFittings 2026-06-30 09873332 frs-core:FurnitureFittings 2025-07-01 2026-06-30 09873332 frs-core:FurnitureFittings 2025-06-30 09873332 frs-core:MotorVehicles 2026-06-30 09873332 frs-core:MotorVehicles 2025-07-01 2026-06-30 09873332 frs-core:MotorVehicles 2025-06-30 09873332 frs-core:PlantMachinery 2026-06-30 09873332 frs-core:PlantMachinery 2025-07-01 2026-06-30 09873332 frs-core:PlantMachinery 2025-06-30 09873332 frs-core:WithinOneYear 2026-06-30 09873332 frs-core:ShareCapital 2026-06-30 09873332 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 09873332 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 09873332 frs-bus:FilletedAccounts 2025-07-01 2026-06-30 09873332 frs-bus:SmallEntities 2025-07-01 2026-06-30 09873332 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-06-30 09873332 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-06-30 09873332 frs-bus:Director1 2025-07-01 2026-06-30 09873332 frs-bus:Director2 2025-07-01 2026-06-30 09873332 frs-countries:EnglandWales 2025-07-01 2026-06-30 09873332 2024-06-30 09873332 2025-06-30 09873332 2024-07-01 2025-06-30 09873332 frs-core:CurrentFinancialInstruments 2025-06-30 09873332 frs-core:Non-currentFinancialInstruments 2025-06-30 09873332 frs-core:BetweenOneFiveYears 2025-06-30 09873332 frs-core:WithinOneYear 2025-06-30 09873332 frs-core:ShareCapital 2025-06-30 09873332 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30
Registered number: 09873332
VIVID BAR SERVICES LIMITED
Unaudited Financial Statements
For The Year Ended 30 June 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09873332
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 56,666 53,541
56,666 53,541
CURRENT ASSETS
Stocks 5 11,000 24,000
Debtors 6 100,398 50,320
Cash at bank and in hand 67,183 88,769
178,581 163,089
Creditors: Amounts Falling Due Within One Year 7 (116,772 ) (120,984 )
NET CURRENT ASSETS (LIABILITIES) 61,809 42,105
TOTAL ASSETS LESS CURRENT LIABILITIES 118,475 95,646
Creditors: Amounts Falling Due After More Than One Year 8 (22,067 ) (32,591 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (13,490 ) (12,484 )
NET ASSETS 82,918 50,571
CAPITAL AND RESERVES
Called up share capital 10 200 200
Profit and Loss Account 82,718 50,371
SHAREHOLDERS' FUNDS 82,918 50,571
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For the year ending 30 June 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 Simon Douglas Price
Director
14 October 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
VIVID BAR SERVICES LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 09873332 . The registered office is c/o Clear Accountancy Services Limited, e-Innovation Centre, Priorslee, Telford, TF2 9FT.
The financial statements are presented in pound sterling (£) and rounded to the nearest whole £.
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% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 33% Straight Line
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 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.
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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 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 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.
2.7. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 47 (2025: 34)
47 34
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 July 2025 135,608 48,304 17,254 8,459 209,625
Additions 2,689 15,999 560 2,291 21,539
Disposals (583 ) (9,750 ) - - (10,333 )
As at 30 June 2026 137,714 54,553 17,814 10,750 220,831
Depreciation
As at 1 July 2025 105,927 32,227 10,158 7,772 156,084
Provided during the period 5,789 7,586 1,916 1,104 16,395
Disposals (299 ) (8,015 ) - - (8,314 )
As at 30 June 2026 111,417 31,798 12,074 8,876 164,165
Net Book Value
As at 30 June 2026 26,297 22,755 5,740 1,874 56,666
As at 1 July 2025 29,681 16,077 7,096 687 53,541
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5. Stocks
2026 2025
£ £
Stock 11,000 24,000
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 97,464 48,156
Other debtors 2,934 2,164
100,398 50,320
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 4,704 8,499
Trade creditors 4,055 4,526
Bank loans and overdrafts 6,250 6,250
Other creditors 47,694 41,543
Taxation and social security 54,069 60,166
116,772 120,984
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 3,511 8,215
Bank loans 18,556 24,376
22,067 32,591
9. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,704 8,499
Later than one year and not later than five years 3,511 8,215
8,215 16,714
8,215 16,714
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 200 200
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11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2026 2025
£ £
Not later than one year 20,170 4,444
Later than one year and not later than five years 12,702 11,204
32,872 15,648
12. Pension Commitments
The company operates a defined contribution pension scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £1,090 (2025: £1,199) were due to the fund. They are included in Other Creditors.
13. Related Party Transactions
Included within other creditors is a balance of £7,376 (2025: £6,236) owed to the directors. Where advances have been made to the directors during the year, interest has been charged at 3.75%. No interest has been charged on loans from directors and there were no other conditions attached.'
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