Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-30The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-07-01falseNo description of principal activity11truetruefalse 13476008 2023-07-01 2024-06-30 13476008 2022-07-01 2023-06-30 13476008 2024-06-30 13476008 2023-06-30 13476008 2022-07-01 13476008 c:Director1 2023-07-01 2024-06-30 13476008 d:CurrentFinancialInstruments 2024-06-30 13476008 d:CurrentFinancialInstruments 2023-06-30 13476008 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 13476008 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 13476008 d:ShareCapital 2023-07-01 2024-06-30 13476008 d:ShareCapital 2024-06-30 13476008 d:ShareCapital 2022-07-01 2023-06-30 13476008 d:ShareCapital 2023-06-30 13476008 d:ShareCapital 2022-07-01 13476008 d:RetainedEarningsAccumulatedLosses 2023-07-01 2024-06-30 13476008 d:RetainedEarningsAccumulatedLosses 2024-06-30 13476008 d:RetainedEarningsAccumulatedLosses 2022-07-01 2023-06-30 13476008 d:RetainedEarningsAccumulatedLosses 2023-06-30 13476008 d:RetainedEarningsAccumulatedLosses 2022-07-01 13476008 c:FRS102 2023-07-01 2024-06-30 13476008 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 13476008 c:FullAccounts 2023-07-01 2024-06-30 13476008 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 13476008 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure

Registered number: 13476008









VIVINA LTD







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

 
VIVINA LTD
REGISTERED NUMBER: 13476008

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
3,000
3,000

Cash at bank and in hand
 5 
917
497

  
3,917
3,497

Creditors: amounts falling due within one year
 6 
(225,003)
(159,122)

Net current liabilities
  
 
 
(221,086)
 
 
(155,625)

Total assets less current liabilities
  
(221,086)
(155,625)

  

Net liabilities
  
(221,086)
(155,625)


Capital and reserves
  

Called up share capital 
  
10,000
10,000

Profit and loss account
  
(231,086)
(165,625)

  
(221,086)
(155,625)


The director considers 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 director acknowledges his 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 profit and loss account 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: 




................................................
Luigi Guarnaccia
Director

Date: 21 March 2025
Page 1

 
VIVINA LTD
REGISTERED NUMBER: 13476008
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2024


The notes on pages 4 to 6 form part of these financial statements.

Page 2

 

 
VIVINA LTD


 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2024



Called up share capital
Profit and loss account
Total equity


£
£
£



At 1 July 2022
10,000
-
10,000





Loss for the year
-
(165,625)
(165,625)

Total comprehensive income for the year
-
(165,625)
(165,625)





At 1 July 2023
10,000
(165,625)
(155,625)





Loss for the year
-
(65,461)
(65,461)

Total comprehensive income for the year
-
(65,461)
(65,461)



At 30 June 2024
10,000
(231,086)
(221,086)



The notes on pages 4 to 6 form part of these financial statements.

Page 3

 
VIVINA LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Vivina Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address are as below:
Registered number: 13476008
Registered office: C/O Pbsl The Courtyard, 14a Sydenham Road, Croydon, Surrey, United Kingdom, CR0 2EE

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

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.4

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.

 
2.5

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.

Page 4

 
VIVINA LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

3.


Employees

2024
2023
£
£

Wages and salaries
40,000
96,667

Social security costs
4,825
11,920

Cost of defined contribution scheme
2,000
1,813

46,825
110,400


The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Debtors

2024
2023
£
£


Called up share capital not paid
3,000
3,000

3,000
3,000



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
917
497

917
497



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
252

Amounts owed to group undertakings
205,551
130,207

Other taxation and social security
11,612
21,722

Other creditors
6,040
6,041

Accruals and deferred income
1,800
900

225,003
159,122


Page 5

 
VIVINA LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

7.


Controlling party

The company is jointly holding by Swiss Food Group SA and Luigia Holdings SA.

 
Page 6