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Company Registration No. 14135559 (England and Wales)
Vivya Ltd Unaudited accounts for the year ended 31 May 2024
Vivya Ltd Unaudited accounts Contents
Page
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Vivya Ltd Accountants' report
Accountants' report to the director of Vivya Ltd on the preparation of the unaudited statutory accounts for the year ended 31 May 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Vivya Ltd for the year ended 31 May 2024 as set out on pages 4 - 6 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Vivya Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Vivya Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Vivya Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Vivya Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Vivya Ltd. You consider that Vivya Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Vivya Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Biz Accounting Ltd 14 Village Way East Harrow London HA2 7LU 24 July 2024
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Vivya Ltd Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
34,856 
36,423 
Current assets
Debtors
16,800 
16,800 
Cash at bank and in hand
89,212 
49,396 
106,012 
66,196 
Creditors: amounts falling due within one year
(68,651)
(36,745)
Net current assets
37,361 
29,451 
Total assets less current liabilities
72,217 
65,874 
Creditors: amounts falling due after more than one year
(23,336)
(30,624)
Net assets
48,881 
35,250 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
48,880 
35,249 
Shareholders' funds
48,881 
35,250 
For the year ending 31 May 2024 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 July 2024 and were signed on its behalf by
Ravindra Chowdary Mulakala Director Company Registration No. 14135559
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Vivya Ltd Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
Vivya Ltd is a private company, limited by shares, registered in England and Wales, registration number 14135559. The registered office is 2 BALLYACK CLOSE, COATE, SWINDON, SN3 6EG, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
Straight Line Method @ 10%
Fixtures & fittings
Straight Line Method @ 25%
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2023
39,409 
1,274 
40,683 
Additions
- 
3,590 
3,590 
At 31 May 2024
39,409 
4,864 
44,273 
Depreciation
At 1 June 2023
3,941 
319 
4,260 
Charge for the year
3,941 
1,216 
5,157 
At 31 May 2024
7,882 
1,535 
9,417 
Net book value
At 31 May 2024
31,527 
3,329 
34,856 
At 31 May 2023
35,468 
955 
36,423 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
16,800 
16,800 
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Vivya Ltd Notes to the Accounts for the year ended 31 May 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
358 
142 
Taxes and social security
33,647 
28,592 
Other creditors
34,646 
8,011 
68,651 
36,745 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
23,336 
30,624 
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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