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Company Registration No. 07606942 (England and Wales)
Viva Lagoon Ltd Unaudited accounts for the year ended 30 September 2024
Viva Lagoon Ltd Unaudited accounts Contents
Page
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Viva Lagoon Ltd Company Information for the year ended 30 September 2024
Director
Khira Benchekor
Secretary
Khira Benchekor
Company Number
07606942 (England and Wales)
Registered Office
11-12 Old Bond Street London W1S 4PN ENGLAND
Accountants
Abacus Accounting Solutions Ltd 5 Pasture Close North Wembley Middlesex HA0 3JE
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Viva Lagoon Ltd Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
360 
450 
Tangible assets
2,122 
2,028 
2,482 
2,478 
Current assets
Inventories
40,652 
58,116 
Debtors
20,880 
20,653 
Cash at bank and in hand
106,260 
121,676 
167,792 
200,445 
Creditors: amounts falling due within one year
(149,851)
(166,723)
Net current assets
17,941 
33,722 
Total assets less current liabilities
20,423 
36,200 
Creditors: amounts falling due after more than one year
(28,059)
(33,837)
Net (liabilities)/assets
(7,636)
2,363 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(7,736)
2,263 
Shareholders' funds
(7,636)
2,363 
For the year ending 30 September 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 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 12 June 2025 and were signed on its behalf by
Khira Benchekor Director Company Registration No. 07606942
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Viva Lagoon Ltd Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
Viva Lagoon Ltd is a private company, limited by shares, registered in England and Wales, registration number 07606942. The registered office is 11-12 Old Bond Street, London, W1S 4PN, 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.
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:
Computer equipment
25% Reducing Balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Government grants
Government assisted loans Loans received through the Bounce Back Loan Scheme (BBLS) or the Coronavirus Business Interruption Loan Scheme (CBILS) are accounted for on the date the funds are received by the company. The first twelve months of the interest charge, which is funded by the government, is recognised in the profit and loss account as both an interest charge and as a government grant receivable.
Presentation currency
The accounts are presented in £ sterling.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 October 2023
900 
At 30 September 2024
900 
Amortisation
At 1 October 2023
450 
Charge for the year
90 
At 30 September 2024
540 
Net book value
At 30 September 2024
360 
At 30 September 2023
450 
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Viva Lagoon Ltd Notes to the Accounts for the year ended 30 September 2024
5
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 October 2023
3,074 
Additions
803 
At 30 September 2024
3,877 
Depreciation
At 1 October 2023
1,046 
Charge for the year
709 
At 30 September 2024
1,755 
Net book value
At 30 September 2024
2,122 
At 30 September 2023
2,028 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
60 
64 
Other debtors
20,820 
20,589 
20,880 
20,653 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
5,778 
5,636 
Trade creditors
39,042 
37,593 
Taxes and social security
- 
10,926 
Other creditors
104,381 
111,343 
Accruals
650 
1,225 
149,851 
166,723 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
28,059 
33,837 
9
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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