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REGISTERED NUMBER: 07208035 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

EVIVA SERVICES LTD

EVIVA SERVICES LTD (REGISTERED NUMBER: 07208035)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025










Page

Company information 1

Balance sheet 2

Notes to the financial statements 4


EVIVA SERVICES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







Director: D E Lee





Registered office: Viscount House Vhf21
First Floor, Viscount House
Birmingham Airport
Birmingham
West Midlands
B26 3QJ





Registered number: 07208035 (England and Wales)





Accountants: Athos Business Solutions Limited
1623 Warwick Road
Knowle
Solihull
West Midlands
B93 9LF

EVIVA SERVICES LTD (REGISTERED NUMBER: 07208035)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 35,516 19,729

CURRENT ASSETS
Debtors 5 111,571 91,547
Cash at bank 4,327 61,427
115,898 152,974
CREDITORS
Amounts falling due within one year 6 94,522 112,775
NET CURRENT ASSETS 21,376 40,199
TOTAL ASSETS LESS CURRENT
LIABILITIES

56,892

59,928

CREDITORS
Amounts falling due after more than one
year

7

(26,854

)

(20,680

)

PROVISIONS FOR LIABILITIES (7,370 ) (4,644 )
NET ASSETS 22,668 34,604

CAPITAL AND RESERVES
Called up share capital 111 111
Retained earnings 22,557 34,493
22,668 34,604

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

EVIVA SERVICES LTD (REGISTERED NUMBER: 07208035)

BALANCE SHEET - continued
31 MARCH 2025


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 July 2025 and were signed by:





D E Lee - Director


EVIVA SERVICES LTD (REGISTERED NUMBER: 07208035)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025


1. STATUTORY INFORMATION

Eviva Services Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Fixtures & Fittings - 25% on reducing balance
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

EVIVA SERVICES LTD (REGISTERED NUMBER: 07208035)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 9 ) .

4. TANGIBLE FIXED ASSETS
Plant and Fixtures Computer
machinery & Fittings equipment Totals
£    £    £    £   
Cost
At 1 April 2024 57,086 21,240 26,173 104,499
Additions 31,027 - 1,435 32,462
Disposals (13,854 ) - - (13,854 )
At 31 March 2025 74,259 21,240 27,608 123,107
Depreciation
At 1 April 2024 44,232 18,822 21,716 84,770
Charge for year 10,102 605 2,497 13,204
Eliminated on disposal (10,383 ) - - (10,383 )
At 31 March 2025 43,951 19,427 24,213 87,591
Net book value
At 31 March 2025 30,308 1,813 3,395 35,516
At 31 March 2024 12,854 2,418 4,457 19,729

EVIVA SERVICES LTD (REGISTERED NUMBER: 07208035)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
Cost
At 1 April 2024 38,369
Additions 29,876
Disposals (13,854 )
At 31 March 2025 54,391
Depreciation
At 1 April 2024 26,739
Charge for year 9,508
Eliminated on disposal (10,383 )
At 31 March 2025 25,864
Net book value
At 31 March 2025 28,527
At 31 March 2024 11,630

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 78,213 53,892
Other debtors 33,358 37,655
111,571 91,547

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 21,593 10,000
Hire purchase contracts 8,364 2,911
Trade creditors 36,016 46,576
Taxation and social security 26,257 50,996
Other creditors 2,292 2,292
94,522 112,775

EVIVA SERVICES LTD (REGISTERED NUMBER: 07208035)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Bank loans 6,071 16,071
Hire purchase contracts 20,783 4,609
26,854 20,680