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Company Registration No. 13344800 (England and Wales)
VIVA UNIVERSAL LTD Unaudited accounts for the year ended 30 April 2025
VIVA UNIVERSAL LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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VIVA UNIVERSAL LTD Company Information for the year ended 30 April 2025
Directors
BHAVSAR, Rima MASHRUWALA, Nilay
Company Number
13344800 (England and Wales)
Registered Office
365 Uxbridge Road Pinner Middlesex HA5 4JN England
Accountants
KPK Accountants LImited 79 College Road Harrow HA1 1BD
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VIVA UNIVERSAL LTD Statement of financial position as at 30 April 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
108,749
108,749
Tangible assets
5
18,545
22,616
127,294
131,365
Current assets
Inventories
115,951
64,356
Debtors
6
-
1,460
Cash at bank and in hand
18,213
7,127
134,164
72,943
Creditors: amounts falling due within one year
7
(92,363)
(24,605)
Net current assets
41,801
48,338
Total assets less current liabilities
169,095
179,703
Creditors: amounts falling due after more than one year
8
(152,000)
(167,748)
Net assets
17,095
11,955
Capital and reserves
Called up share capital
50
50
Profit and loss account
17,045
11,905
Shareholders' funds
17,095
11,955
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 directors acknowledge their 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 of Directors and authorised for issue on 20 September 2025 and were signed on its behalf by
MASHRUWALA, Nilay Director Company Registration No. 13344800
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VIVA UNIVERSAL LTD Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
VIVA UNIVERSAL LTD is a private company, limited by shares, registered in England and Wales, registration number 13344800. The registered office is 365, Uxbridge Road, Pinner, Middlesex, HA5 4JN, 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.
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
18%
GoodwillIntangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 May 2024
108,749
At 30 April 2025
108,749
Amortisation
At 1 May 2024
-
At 30 April 2025
-
Net book value
At 30 April 2025
108,749
At 30 April 2024
108,749
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VIVA UNIVERSAL LTD Notes to the Accounts for the year ended 30 April 2025
5
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 May 2024
28,000
At 30 April 2025
28,000
Depreciation
At 1 May 2024
5,384
Charge for the year
4,071
At 30 April 2025
9,455
Net book value
At 30 April 2025
18,545
At 30 April 2024
22,616
6
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
-
1,460
7
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
1,377
-
Obligations under finance leases and hire purchase contracts
-
7,351
Trade creditors
20,939
5,920
Taxes and social security
15,759
2,694
Proposed dividends
50,000
-
Other creditors
4,288
8,640
92,363
24,605
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Obligations under finance leases and hire purchase contracts
-
15,748
Loans from directors
152,000
152,000
152,000
167,748
9
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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