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Registration number: 11886759

Viva (Blackpool) Group Limited
Unaudited Filleted Abridged Financial Statements
for the Year Ended 31 December 2024

Viva (Blackpool) Group Limited

Contents

Company Information | 1
Abridged Balance Sheet | 2 to 3
Notes to the Unaudited Abridged Financial Statements | 4 to 9

Viva (Blackpool) Group Limited

Company Information

Director | Mr Martin Andrew Heywood

Registered office | 3 Church Street Blackpool Lancashire FY1 1HJ

Accountants | Rawcliffe & Co Limited Chartered AccountantsUnit 1 Barons Court Graceways Whitehills Business Park Blackpool Lancashire FY4 5GP

Viva (Blackpool) Group Limited

(Registration number: 11886759)
Abridged Balance Sheet as at 31 December 2024

| Note | 2024 £ | 2023 £
Fixed assets |  |  |
Intangible assets | 4 | 3,500 | 3,500
Tangible assets | 5 | 128,416 | 134,959
Investments | 6 | 1 | 1
|  | 131,917 | 138,460
Current assets |  |  |
Debtors |  | 183,633 | 284,235
Cash at bank and in hand |  | 99,506 | 106,294
|  | 283,139 | 390,529
Prepayments and accrued income |  | 24,152 | 10,728
Creditors: Amounts falling due within one year |  | (450,021) | (507,732)
Net current liabilities |  | (142,730) | (106,475)
Total assets less current liabilities |  | (10,813) | 31,985
Creditors: Amounts falling due after more than one year |  | (61,069) | -
Provisions for liabilities |  | (20,830) | (22,542)
Accruals and deferred income |  | (7,822) | (9,288)
Net (liabilities)/assets |  | (100,534) | 155
Capital and reserves |  |  |
Called up share capital | 8 | 1 | 1
Retained earnings |  | (100,535) | 154
Shareholders' (deficit)/funds |  | (100,534) | 155

For the financial year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Viva (Blackpool) Group Limited

(Registration number: 11886759)
Abridged Balance Sheet as at 31 December 2024

Approved and authorised by the director on 14 August 2025

......................................... Mr Martin Andrew Heywood Director

Viva (Blackpool) Group Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2024

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
3 Church Street
Blackpool
Lancashire
FY1 1HJ
England

These financial statements were authorised for issue by the director on 14 August 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Viva (Blackpool) Group Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2024

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Property improvements | Straight-line over 10 years
Office equipment | Straight-line over 3 years
Fixtures and fittings | 15% Reducing balance

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | Straight-line over 3 years
Computer software | Straight-line over 3 years

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Viva (Blackpool) Group Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2024

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Viva (Blackpool) Group Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2024

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 17 (2023 - 18).

4 | Intangible assets

| Total £
Cost or valuation
At 1 January 2024 | 86,895
Additions acquired separately | 3,000
At 31 December 2024 | 89,895
Amortisation
At 1 January 2024 | 83,395
Amortisation charge | 3,000
At 31 December 2024 | 86,395
Carrying amount
At 31 December 2024 | 3,500
At 31 December 2023 | 3,500

5 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 January 2024 | 25,899 | 178,242 | 204,141
Additions | 5,617 | 16,043 | 21,660
At 31 December 2024 | 31,516 | 194,285 | 225,801
Depreciation
At 1 January 2024 | 9,579 | 59,603 | 69,182
Charge for the year | 3,152 | 25,051 | 28,203
At 31 December 2024 | 12,731 | 84,654 | 97,385
Carrying amount
At 31 December 2024 | 18,785 | 109,631 | 128,416
At 31 December 2023 | 16,320 | 118,639 | 134,959

Viva (Blackpool) Group Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2024

Included within the net book value of land and buildings above is £18,785 (2023 - £16,320) in respect of short leasehold land and buildings.

6 | Investments

| Total £
Cost or valuation
At 1 January 2024 | 1
Provision
Carrying amount
At 31 December 2024 | 1
At 31 December 2023 | 1

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2024 | 2023
Subsidiary undertakings
Viva Gift Shop Limited | 3 Church Street, Blackpool, Lancashire, FY1 1HU United Kingdom | Ordinary | 100% | 100%

Subsidiary undertakings
Viva Gift Shop Limited The principal activity of Viva Gift Shop Limited is that of a gift shop.

7 | Debtors

Debtors includes £Nil (2023 - £Nil) due after more than one year.

Viva (Blackpool) Group Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2024

8 | Share capital

Allotted, called up and fully paid shares

| 2024 | 2023
| No. | £ | No. | £
Ordinary share of £1 each | 1 | 1 | 1 | 1

9 | Parent and ultimate parent undertaking

These financial statements are available upon request from 3 Church Street, Blackpool, United Kingdom, FY1 1HJ.
The ultimate controlling party is Martin Heywood.