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REGISTERED NUMBER: SC678826 (Scotland)















Unaudited Financial Statements for the Year Ended 31 October 2023

for

Vivi and Co Glasgow Limited

Vivi and Co Glasgow Limited (Registered number: SC678826)






Contents of the Financial Statements
for the Year Ended 31 October 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Vivi and Co Glasgow Limited

Company Information
for the Year Ended 31 October 2023







DIRECTORS: Mrs I Boyer
J Kayes





REGISTERED OFFICE: 108 Drymen Road
Bearsden
Glasgow
G61 3RA





REGISTERED NUMBER: SC678826 (Scotland)





ACCOUNTANTS: Advantage Accounting (Scotland) Ltd
Pavilion 2
Finnieston Business Park
Minerva Way
Glasgow
G3 8AU

Vivi and Co Glasgow Limited (Registered number: SC678826)

Balance Sheet
31 October 2023

31.10.23 31.10.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 87,094 103,737

CURRENT ASSETS
Stocks 6,680 5,960
Debtors 5 116,571 105,748
Cash at bank and in hand 5,466 11,267
128,717 122,975
CREDITORS
Amounts falling due within one year 6 77,271 79,726
NET CURRENT ASSETS 51,446 43,249
TOTAL ASSETS LESS CURRENT
LIABILITIES

138,540

146,986

CREDITORS
Amounts falling due after more than one
year

7

81,600

81,600
NET ASSETS 56,940 65,386

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 56,938 65,384
SHAREHOLDERS' FUNDS 56,940 65,386

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Vivi and Co Glasgow Limited (Registered number: SC678826)

Balance Sheet - continued
31 October 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2024 and were signed on its behalf by:





Mrs I Boyer - Director


Vivi and Co Glasgow Limited (Registered number: SC678826)

Notes to the Financial Statements
for the Year Ended 31 October 2023

1. STATUTORY INFORMATION

Vivi and Co Glasgow Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Vivi and Co Glasgow Limited (Registered number: SC678826)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2022 - 17 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 November 2022
and 31 October 2023 19,260 125,076 1,600 145,936
DEPRECIATION
At 1 November 2022 6,647 34,485 1,067 42,199
Charge for year 2,522 13,588 533 16,643
At 31 October 2023 9,169 48,073 1,600 58,842
NET BOOK VALUE
At 31 October 2023 10,091 77,003 - 87,094
At 31 October 2022 12,613 90,591 533 103,737

5. DEBTORS
31.10.23 31.10.22
£    £   
Amounts falling due within one year:
Other debtors 1,190 2,411
Prepayments 16,040 17,668
17,230 20,079

Amounts falling due after more than one year:
Amounts owed by associates 99,341 85,669

Aggregate amounts 116,571 105,748

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Trade creditors 21,652 26,312
Social security and other taxes 2,335 4,633
Pensions payable 258 235
VAT 15,165 21,045
Other creditors 1,779 -
Directors' loan accounts 34,334 24,852
Accrued expenses 1,748 2,649
77,271 79,726

Vivi and Co Glasgow Limited (Registered number: SC678826)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.10.23 31.10.22
£    £   
Amounts owed to associates 81,600 81,600