VIIA LTD 31/08/2025 iXBRL

Company registration number: 15084821

VIIA LTD

Unaudited filleted financial statements

31 August 2025

VIIA LTD

Contents

Directors and other information

Statement of financial position

Notes to the financial statements

VIIA LTD

Directors and other information


	Directors	Azaan Iqbal


	Company number	15084821


	Registered office	Denmark House Brick Close
		Kiln Farm
		Milton Keynes
		England
		MK11 3DP

VIIA LTD

Statement of financial position

31 August 2025

		2025		2024
	Note	£	£	£	£

Current assets
Debtors	4	1,000		1,000
Cash at bank and in hand		6,510		-
		_______		_______
		7,510		1,000
Creditors: amounts falling due
within one year	5	( 56,546)		-
		_______		_______
Net current (liabilities)/assets			( 49,036)		1,000
			_______		_______
Total assets less current liabilities			( 49,036)		1,000

			_______		_______
Net (liabilities)/assets			( 49,036)		1,000
			_______		_______

Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			( 50,036)		-
			_______		_______
Shareholders (deficit)/funds			( 49,036)		1,000
			_______		_______

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 26 May 2026 , and are signed on behalf of the board by:

Azaan Iqbal

Director

Company registration number: 15084821

VIIA LTD

Notes to the financial statements

Year ended 31 August 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Denmark House Brick Close, Kiln Farm, Milton Keynes, England, MK11 3DP.

2. Accounting policies

Accounting convention

These financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ('FRS 102') and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a fair view. The financial statements are prepared in Sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under historical cost convention. The principal accounting policies adopted are set out below.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

3. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

4. Debtors

	2025	2024
	£	£
Other debtors	1,000	1,000
	_______	_______

5. Creditors: amounts falling due within one year

	2025	2024
	£	£
Other creditors	56,546	-
	_______	_______

6. Related party

Included in other creditors is amount £45,000 received from a connected company Choice Packaging Solutions Ltd. This loan is interest free with no specific date of repayment.

Included in other creditors is amount £10,946 received from an associated company Choice Fitness Ltd. This loan is interest free with no specific date of repayment.