Caseware UK (AP4) 2023.0.135 2023.0.135 2024-02-292024-02-29falsetrue0true2023-03-01No description of principal activity0falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11828224 2023-03-01 2024-02-29 11828224 2022-03-01 2023-02-28 11828224 2024-02-29 11828224 2023-02-28 11828224 c:Director2 2023-03-01 2024-02-29 11828224 d:CurrentFinancialInstruments 2024-02-29 11828224 d:CurrentFinancialInstruments 2023-02-28 11828224 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-29 11828224 d:CurrentFinancialInstruments d:WithinOneYear 2023-02-28 11828224 d:ShareCapital 2024-02-29 11828224 d:ShareCapital 2023-02-28 11828224 d:RetainedEarningsAccumulatedLosses 2024-02-29 11828224 d:RetainedEarningsAccumulatedLosses 2023-02-28 11828224 c:FRS102 2023-03-01 2024-02-29 11828224 c:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-29 11828224 c:FullAccounts 2023-03-01 2024-02-29 11828224 c:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 11828224 e:PoundSterling 2023-03-01 2024-02-29 iso4217:GBP xbrli:pure

Registered number: 11828224










VIVAMUS LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 29 FEBRUARY 2024

 
VIVAMUS LTD
REGISTERED NUMBER: 11828224

STATEMENT OF FINANCIAL POSITION
AS AT 29 FEBRUARY 2024

29 February
28 February
2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
19,514
24,568

Cash at bank and in hand
  
6,368
4,837

  
25,882
29,405

Creditors: amounts falling due within one year
 5 
(8,907)
(14,775)

Net current assets
  
 
 
16,975
 
 
14,630

  

Net assets
  
16,975
14,630


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
16,973
14,628

  
16,975
14,630


Page 1

 
VIVAMUS LTD
REGISTERED NUMBER: 11828224
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 29 FEBRUARY 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 






R Thorn
Director

Date: 12 November 2024

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
VIVAMUS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

1.


General information

Vivamus Ltd (registered number: 11828224) is a private company limited by shares and incorporated in England and Wales. The registered office is Wey Court West, Union Road, Farnham, Surrey, GU9 7PT.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.4

Debtors

Short term debtors are measured at transaction price, less any impairment

Page 3

 
VIVAMUS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

2.Accounting policies (continued)

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).


4.


Debtors

29 February
28 February
2024
2023
£
£


Trade debtors
11,218
22,807

Other debtors
2,100
2

Prepayments and accrued income
6,196
1,759

19,514
24,568



5.


Creditors: Amounts falling due within one year

29 February
28 February
2024
2023
£
£

Trade creditors
1,680
1,973

Corporation tax
550
3,005

Other taxation and social security
-
2,781

Other creditors
1,900
1,900

Accruals and deferred income
4,777
5,116

8,907
14,775


 
Page 4