Vistura Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—7

Registered number: 14618823

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		100		779
Investments	5		600		600

			700		1,379
CURRENT ASSETS
Debtors	6	78,138		39,147
Cash at bank and in hand		763		1,811

		78,901		40,958
Creditors: Amounts Falling Due Within One Year	7	(78,047 )		(81,953 )

NET CURRENT ASSETS (LIABILITIES)			854		(40,995 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,554		(39,616 )

NET ASSETS/(LIABILITIES)			1,554		(39,616 )

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			1,454		(39,716 )

SHAREHOLDERS' FUNDS			1,554		(39,616)

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Vistura Ltd

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Stephen Fourie

Director

28 October 2026

The notes on pages 3 to 7 form part of these financial statements.

1. General Information

Vistura Ltd is a private company, limited by shares, incorporated in England & Wales, the registered number is 14618823 . The registered office is 128 City Road, London, United Kingdom, EC1V 2NX.

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.

The company has taken the option not to prepare consolidated accounts for the current year end 31 January 2026.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of value added taxes. Turnover is measured by reviewing the actual services performed against the total services to be provided and is only recognised if it can 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:

Computer equipment

33.33% Straight line

2.4. Financial Instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade debtors and creditors are classified as basic financial instruments and are recognised at transaction price less any impairment. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Other debtors and creditors are measured at amortised cost using the effective interest rate method.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received.

2.5. Foreign Currencies

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.

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Vistura Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.6. Taxation

The taxation expense represents the sum of the tax currently payable and deferred tax. 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.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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

Deferred tax has not been recognised as it is not material to the financial statements. The director will review this annually.

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Vistura Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.7. Investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Tangible Assets

	Computer equipment
	£
Cost
As at 1 February 2025	2,037

As at 31 January 2026	2,037

Depreciation
As at 1 February 2025	1,258
Provided during the period	679

As at 31 January 2026	1,937

Net Book Value
As at 31 January 2026	100

As at 1 February 2025	779

5. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 February 2025	600

As at 31 January 2026	600

Provision
As at 1 February 2025	-

As at 31 January 2026	-

Net Book Value
As at 31 January 2026	600

As at 1 February 2025	600

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Vistura Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

Investments

The company held the following direct and indirect investments at the balance sheet date. Unless otherwise stated, the shares held are ordinary shares and the undertakings are incorporated in England and Wales.

Direct holdings

The company directly held the following investments:

Name of undertaking	Proportion of share capital held	Latest accounts made up to	Profit/(loss) for the year	Capital and reserves
			£	£
Applied Emerald Holdings Ltd	100%	31 August 2025	nil	100.00
Applied9 Ltd	100%	31 July 2025	5,473.00	6,079.00
Sugarbird Limited	100%	31 January 2025	123.00	£223.00
Applied Topaz Holdings Ltd	100%	31 August 2025	(4,953.00)	(21,509.00)
Applied Amethyst Holdings Ltd	100%	30 June 2025	nil	£100.00
Applied Kunzite Holdings Ltd	100%	-	N/A	N/A

The first accounts for Applied Kunzite Holdings Ltd are due to be filed with Companies House by 10 September 2026.

Indirect holdings

The company indirectly held the following investments:

Name of undertaking	Proportion of share capital held	Latest accounts made up to	Profit/(loss) for the year	Capital and reserves
			£	£
Arrive Create Ltd	70%	31 July 2025	7,510.00	(14,262.00)
Alder Limited	100%	30 April 2025	22,019.00	97,944.00
HeyHiHello Ltd	100%	28 February 2025	(105,637.00)	126,052.00

6. Debtors

	2026	2025
	£	£
Due within one year
Amounts owed by group undertakings	78,091	37,587
Other debtors	47	1,560

	78,138	39,147

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Vistura Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	106	436
Amounts owed to group undertakings	585	7,838
Other creditors	77,337	73,679
Taxation and social security	19	-

	78,047	81,953

8. Related Party Transactions

At the year-end, the total amount due from group companies was £78,091 (2025 : £37,587) and the total amount due to group companies was £585 (2025 : £7,838).

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