REGISTERED NUMBER: 07326974 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

Viva Voche Limited

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

-

7,000

Property, plant and equipment

5

229,811

231,516

229,811

238,516

CURRENT ASSETS

Inventories

3,800

3,600

Debtors

6

468,063

456,547

Cash at bank

128,867

134,664

600,730

594,811

CREDITORS

Amounts falling due within one year

7

107,868

134,129

NET CURRENT ASSETS

492,862

460,682

TOTAL ASSETS LESS CURRENT LIABILITIES

722,673

699,198

CREDITORS

Amounts falling due after more than one year

8

28,204

42,164

NET ASSETS

694,469

657,034

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

694,468

657,033

SHAREHOLDERS' FUNDS

694,469

657,034

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

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 28 April 2026 and were signed by:

Mr Parminder Battu - Director

1.	STATUTORY INFORMATION

Viva Voche Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

07326974

Registered office:

39 Egerton Gardens Seven Kings

Ilford

Essex

IG3 9HP

The presentation currency of the financial statements is the Pound Sterling (£).

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

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

70,000

AMORTISATION

At 1 August 2024

63,000

Charge for year

7,000

At 31 July 2025

70,000

NET BOOK VALUE

At 31 July 2025

-

At 31 July 2024

7,000

5.	PROPERTY, PLANT AND EQUIPMENT

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 August 2024

91,519

213,863

69,790

Additions

-

24,452

10,000

At 31 July 2025

91,519

238,315

79,790

DEPRECIATION

At 1 August 2024

-

155,971

19,366

Charge for year

-

20,586

9,063

At 31 July 2025

-

176,557

28,429

NET BOOK VALUE

At 31 July 2025

91,519

61,758

51,361

At 31 July 2024

91,519

57,892

50,424

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 August 2024

63,970

11,159

450,301

Additions

-

1,884

36,336

At 31 July 2025

63,970

13,043

486,637

DEPRECIATION

At 1 August 2024

36,983

6,465

218,785

Charge for year

6,747

1,645

38,041

At 31 July 2025

43,730

8,110

256,826

NET BOOK VALUE

At 31 July 2025

20,240

4,933

229,811

At 31 July 2024

26,987

4,694

231,516

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

1,645

-

Other debtors

466,418

456,547

468,063

456,547

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Hire purchase contracts

13,960

16,632

Trade creditors

68,328

66,424

Taxation and social security

25,580

20,350

Other creditors

-

30,723

107,868

134,129

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Hire purchase contracts

28,204

42,164