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Company Registration No. 13344800 (England and Wales)
VIVA UNIVERSAL LTD Unaudited accounts for the year ended 30 April 2024
VIVA UNIVERSAL LTD Unaudited accounts Contents
Page
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VIVA UNIVERSAL LTD Company Information for the year ended 30 April 2024
Directors
BHAVSAR, Rima MASHRUWALA, Nilay
Company Number
13344800 (England and Wales)
Registered Office
365 Uxbridge Road Pinner Middlesex HA5 4JN England
Accountants
KPK Accountants LImited 79 College Road Harrow HA1 1BD
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VIVA UNIVERSAL LTD Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
108,749 
108,749 
Tangible assets
22,616 
27,580 
131,365 
136,329 
Current assets
Inventories
64,356 
33,380 
Debtors
1,460 
5,625 
Cash at bank and in hand
7,127 
1,000 
72,943 
40,005 
Creditors: amounts falling due within one year
(24,605)
(8,711)
Net current assets
48,338 
31,294 
Total assets less current liabilities
179,703 
167,623 
Creditors: amounts falling due after more than one year
(167,748)
(172,176)
Net assets/(liabilities)
11,955 
(4,553)
Capital and reserves
Called up share capital
50 
50 
Profit and loss account
11,905 
(4,603)
Shareholders' funds
11,955 
(4,553)
For the year ending 30 April 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 directors acknowledge their 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 of Directors and authorised for issue on 9 January 2025 and were signed on its behalf by
BHAVSAR, Rima Director Company Registration No. 13344800
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VIVA UNIVERSAL LTD Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
VIVA UNIVERSAL LTD is a private company, limited by shares, registered in England and Wales, registration number 13344800. The registered office is 365, Uxbridge Road, Pinner, Middlesex, HA5 4JN, 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:
Plant & machinery
18%
GoodwillIntangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 May 2023
108,749 
At 30 April 2024
108,749 
Amortisation
At 1 May 2023
- 
At 30 April 2024
- 
Net book value
At 30 April 2024
108,749 
At 30 April 2023
108,749 
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VIVA UNIVERSAL LTD Notes to the Accounts for the year ended 30 April 2024
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 May 2023
28,000 
At 30 April 2024
28,000 
Depreciation
At 1 May 2023
420 
Charge for the year
4,964 
At 30 April 2024
5,384 
Net book value
At 30 April 2024
22,616 
At 30 April 2023
27,580 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
1,460 
- 
Amounts falling due after more than one year
Accrued income and prepayments
- 
5,625 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
7,351 
7,824 
Trade creditors
5,920 
887 
Taxes and social security
2,694 
- 
Other creditors
8,640 
- 
24,605 
8,711 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
15,748 
20,176 
Loans from directors
152,000 
152,000 
167,748 
172,176 
9
Average number of employees
During the year the average number of employees was 3 (2023: 1).
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