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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
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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
108,749 
108,749 
Tangible assets
18,545 
22,616 
127,294 
131,365 
Current assets
Inventories
115,951 
64,356 
Debtors
- 
1,460 
Cash at bank and in hand
18,213 
7,127 
134,164 
72,943 
Creditors: amounts falling due within one year
(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
(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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