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Company Registration No. 06459781 (England and Wales)
VIVA HOLIDAYS LTD Unaudited accounts for the year ended 31 December 2025
VIVA HOLIDAYS LTD Unaudited accounts Contents
Page
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VIVA HOLIDAYS LTD Company Information for the year ended 31 December 2025
Directors
Shubhang GUPTA Gaurav JAURA
Company Number
06459781 (England and Wales)
Registered Office
CENTRAL HOUSE 1 BALLARDS LANE LONDON N3 1LQ
Accountants
QUALIFIED ACCOUNTANTS LIMITED 89 Oakfield Road Southgate London N14 6LT
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VIVA HOLIDAYS LTD Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
450 
562 
Current assets
Debtors
595,085 
488,150 
Cash at bank and in hand
921,511 
918,531 
1,516,596 
1,406,681 
Creditors: amounts falling due within one year
(988,186)
(831,658)
Net current assets
528,410 
575,023 
Total assets less current liabilities
528,860 
575,585 
Creditors: amounts falling due after more than one year
(246,949)
(300,071)
Net assets
281,911 
275,514 
Capital and reserves
Called up share capital
2,003 
2,003 
Profit and loss account
279,908 
273,511 
Shareholders' funds
281,911 
275,514 
For the year ending 31 December 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 6 March 2026 and were signed on its behalf by
Shubhang GUPTA Director Company Registration No. 06459781
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VIVA HOLIDAYS LTD Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
VIVA HOLIDAYS LTD is a private company, limited by shares, registered in England and Wales, registration number 06459781. The registered office is CENTRAL HOUSE, 1 BALLARDS LANE, LONDON, N3 1LQ.
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.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets and depreciation
Reducing balance
Plant & machinery
20%
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 January 2025
5,694 
At 31 December 2025
5,694 
Depreciation
At 1 January 2025
5,132 
Charge for the year
112 
At 31 December 2025
5,244 
Net book value
At 31 December 2025
450 
At 31 December 2024
562 
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VIVA HOLIDAYS LTD Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
212,458 
223,690 
Other debtors
382,627 
264,460 
595,085 
488,150 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
43,040 
19,183 
VAT
67,852 
42,321 
Trade creditors
373,384 
279,673 
Taxes and social security
32,186 
75,654 
Proposed dividends
60,000 
110,000 
Other creditors
465,283 
304,827 
Loans from directors
(53,559)
- 
988,186 
831,658 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
246,949 
300,071 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
2,003 Ordinary shares of £1 each
2,003 
2,003 
9
Average number of employees
During the year the average number of employees was 5 (2024: 5).
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