Acorah Software Products - Accounts Production 15.0.600 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 04161147 Ms Juliet Gellatley Mr Tony Wardle iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04161147 2023-03-31 04161147 2024-03-31 04161147 2023-04-01 2024-03-31 04161147 frs-core:CurrentFinancialInstruments 2024-03-31 04161147 frs-core:FurnitureFittings 2024-03-31 04161147 frs-core:FurnitureFittings 2023-04-01 2024-03-31 04161147 frs-core:FurnitureFittings 2023-03-31 04161147 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 04161147 frs-core:PlantMachinery 2024-03-31 04161147 frs-core:PlantMachinery 2023-04-01 2024-03-31 04161147 frs-core:PlantMachinery 2023-03-31 04161147 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 04161147 frs-bus:CompanyLimitedByGuarantee 2023-04-01 2024-03-31 04161147 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 04161147 frs-bus:SmallEntities 2023-04-01 2024-03-31 04161147 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 04161147 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 04161147 frs-bus:Director1 2023-04-01 2024-03-31 04161147 frs-bus:Director1 2023-03-31 04161147 frs-bus:Director1 2024-03-31 04161147 frs-bus:CompanySecretary1 2023-04-01 2024-03-31 04161147 frs-countries:EnglandWales 2023-04-01 2024-03-31 04161147 2022-03-31 04161147 2023-03-31 04161147 2022-04-01 2023-03-31 04161147 frs-core:CurrentFinancialInstruments 2023-03-31 04161147 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 04161147
Viva! Campaigns Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04161147
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,526 6,409
5,526 6,409
CURRENT ASSETS
Debtors 5 49,777 76,454
Cash at bank and in hand 70,372 91,374
120,149 167,828
Creditors: Amounts Falling Due Within One Year 6 (9,211 ) (6,813 )
NET CURRENT ASSETS (LIABILITIES) 110,938 161,015
TOTAL ASSETS LESS CURRENT LIABILITIES 116,464 167,424
NET ASSETS 116,464 167,424
Income and Expenditure Account 116,464 167,424
MEMBERS' FUNDS 116,464 167,424
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For the year ending 31 March 2024 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 her 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 Income and Expenditure Account.
On behalf of the board
Ms Juliet Gellatley
Director
19/08/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
Viva! Campaigns Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 04161147 . The registered office is 8 York Court, Wilder Street, Bristol, BS2 8QH.
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:
Freehold Not depreciated
Plant & Machinery 25% reducing balance
Fixtures & Fittings 25% reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 1 1
1 1
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2023 38,464 9,707 48,171
Additions 958 - 958
As at 31 March 2024 39,422 9,707 49,129
Depreciation
As at 1 April 2023 32,139 9,623 41,762
Provided during the period 1,820 21 1,841
As at 31 March 2024 33,959 9,644 43,603
Net Book Value
As at 31 March 2024 5,463 63 5,526
As at 1 April 2023 6,325 84 6,409
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 1,500 3,000
Other debtors 48,277 73,454
49,777 76,454
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 4,355 3,864
Taxation and social security 4,856 2,949
9,211 6,813
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2023 Amounts advanced Amounts repaid Amounts written off As at 31 March 2024
£ £ £ £ £
Ms Juliet Gellatley 14,868 - (14,868 ) - -
The above loan is unsecured, interest free and repayable on demand.
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8. Related Party Transactions
During the year, rent totalling £18,000 (2023 - £18,000) was paid to Viva! (Bristol) Ltd. J Gellatley is the sole director of Viva! (Bristol) Ltd.
9. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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