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Company Registration No. 07538661 (England and Wales)
Viva Therapies Limited Unaudited accounts for the year ended 28 February 2025
Viva Therapies Limited Unaudited accounts Contents
Page
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Viva Therapies Limited Statement of financial position as at 28 February 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
17,377 
15,249 
Tangible assets
2,742 
1,450 
20,119 
16,699 
Current assets
Debtors
17,241 
9,866 
Cash at bank and in hand
80,206 
140,910 
97,447 
150,776 
Creditors: amounts falling due within one year
(58,558)
(49,976)
Net current assets
38,889 
100,800 
Net assets
59,008 
117,499 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
59,007 
117,498 
Shareholders' funds
59,008 
117,499 
For the year ending 28 February 2025 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 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 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 14 May 2025 and were signed on its behalf by
Raquel C Vaccioli Bressane Director Company Registration No. 07538661
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Viva Therapies Limited Notes to the Accounts for the year ended 28 February 2025
1
Statutory information
Viva Therapies Limited is a private company, limited by shares, registered in England and Wales, registration number 07538661. The registered office is C/O Accounts and Advisor Ltd, 27 Mayesbrook Road, Dagenham, Essex, RM8 2EA.
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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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
33.33% straight line basis
Fixtures & fittings
33.33% straight line basis
Computer equipment
33.33% straight line basis
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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Viva Therapies Limited Notes to the Accounts for the year ended 28 February 2025
4
Intangible fixed assets
Other 
£ 
Cost
At 1 March 2024
116,168 
Additions
15,966 
At 28 February 2025
132,134 
Amortisation
At 1 March 2024
100,919 
Charge for the year
13,838 
At 28 February 2025
114,757 
Net book value
At 28 February 2025
17,377 
At 29 February 2024
15,249 
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 March 2024
14,128 
9,218 
36,100 
59,446 
Additions
- 
- 
4,114 
4,114 
At 28 February 2025
14,128 
9,218 
40,214 
63,560 
Depreciation
At 1 March 2024
14,128 
9,218 
34,650 
57,996 
Charge for the year
- 
- 
2,822 
2,822 
At 28 February 2025
14,128 
9,218 
37,472 
60,818 
Net book value
At 28 February 2025
- 
- 
2,742 
2,742 
At 29 February 2024
- 
- 
1,450 
1,450 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
17,241 
9,866 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
10,286 
9,592 
Trade creditors
645 
395 
Amounts owed to group undertakings and other participating interests
17,492 
- 
Other creditors
2,316 
2,169 
Loans from directors
27,819 
37,820 
58,558 
49,976 
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Viva Therapies Limited Notes to the Accounts for the year ended 28 February 2025
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
9
Transactions with related parties
At the end of the year the company owed £17,492 (2024: NIL) to Viva Therapies Lifestyle Limited where the director Mrs Bressane has participating interest.
10
Controlling party
The company was under the control of Ms Raquel Vaccioli Bressane throughout the current and previous year. Ms Vaccioli Bressane is the managing director and majority shareholder.
11
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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