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Company Registration No. 13370216 (England and Wales)
VAYU LIVING LTD Unaudited accounts for the year ended 30 April 2025
VAYU LIVING LTD Unaudited accounts Contents
Page
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VAYU LIVING LTD Company Information for the year ended 30 April 2025
Director
MANIERE, Alexandra
Company Number
13370216 (England and Wales)
Registered Office
128 CITY ROAD LONDON EC1V 2NX UNITED KINGDOM
Accountants
Sleek Accounting Ltd 4th Floor 205 Regent Street London W1B 4HB
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VAYU LIVING LTD Statement of financial position as at 30 April 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
9,754 
220 
Tangible assets
470 
- 
10,224 
220 
Current assets
Inventories
7,037 
707 
Debtors
9,056 
2,956 
Cash at bank and in hand
447 
888 
16,540 
4,551 
Creditors: amounts falling due within one year
(51,886)
(16,015)
Net current liabilities
(35,346)
(11,464)
Net liabilities
(25,122)
(11,244)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(25,123)
(11,245)
Shareholders' funds
(25,122)
(11,244)
For the year ending 30 April 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 8 August 2025 and were signed on its behalf by
MANIERE, Alexandra Director Company Registration No. 13370216
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VAYU LIVING LTD Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
VAYU LIVING LTD is a private company, limited by shares, registered in England and Wales, registration number 13370216. The registered office is 128 CITY ROAD, LONDON, EC1V 2NX, UNITED KINGDOM.
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
These financial statements for the year ended 30 April 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 May 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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:
Computer equipment
15%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 May 2024
220 
Additions
11,973 
At 30 April 2025
12,193 
Amortisation
At 1 May 2024
- 
Charge for the year
2,439 
At 30 April 2025
2,439 
Net book value
At 30 April 2025
9,754 
At 30 April 2024
220 
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VAYU LIVING LTD Notes to the Accounts for the year ended 30 April 2025
5
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 May 2024
- 
Additions
553 
At 30 April 2025
553 
Depreciation
Charge for the year
83 
At 30 April 2025
83 
Net book value
At 30 April 2025
470 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
- 
98 
Deferred tax asset
9,056 
2,596 
Accrued income and prepayments
- 
262 
9,056 
2,956 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
21 
- 
Trade creditors
107 
- 
Loans from directors
51,758 
16,015 
51,886 
16,015 
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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