REGISTERED NUMBER: 10210524 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

Vivto Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr A Nahum

REGISTERED OFFICE:

1st Floor

314 Regents Park Road

Finchley

London

N3 2LT

REGISTERED NUMBER:

10210524 (England and Wales)

ACCOUNTANTS:

Wolfson Associates Limited

1st Floor

314 Regents Park Road

Finchley

London

N3 2LT

FIXED ASSETS

Tangible assets

4

-

524

Investments

5

374,325

322,786

Investment property

6

571,066

571,642

945,391

894,952

CURRENT ASSETS

Debtors

7

3,866

3,168

Cash at bank

122,930

145,103

126,796

148,271

CREDITORS

Amounts falling due within one year

8

569,707

576,987

NET CURRENT LIABILITIES

(442,911

)

(428,716

)

TOTAL ASSETS LESS CURRENT LIABILITIES

502,480

466,236

PROVISIONS FOR LIABILITIES

43,561

16,706

NET ASSETS

458,919

449,530

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

458,819

449,430

SHAREHOLDERS' FUNDS

458,919

449,530

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 1 April 2026 and were signed by:

Mr A Nahum - Director

1.	STATUTORY INFORMATION

Vivto Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 as modified by the revaluation of certain assets.

Tangible fixed assets

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

Computer equipment

-

33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair at the reporting date. The surplus or deficit on revaluation is recognized in the income statement.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Going concern

Under FRS 102, loans from the director which are included as amounts in note 7 below, are unsecured and interest free, and are recognised as falling due within one year. The director has undertaken to provide continued financial support and not to demand repayment until such time as the company has positive net assets and has sufficient cash resources in immediately available funds to repay the loan.

The director believes it is appropriate to prepare the financial statements on a going concern basis.

Fixed assets investments

Unlisted investment is shown at fair market value. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 July 2024

and 30 June 2025

7,732

DEPRECIATION

At 1 July 2024

7,208

Charge for year

524

At 30 June 2025

7,732

NET BOOK VALUE

At 30 June 2025

-

At 30 June 2024

524

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 July 2024

322,786

Revaluations

51,539

At 30 June 2025

374,325

NET BOOK VALUE

At 30 June 2025

374,325

At 30 June 2024

322,786

Cost or valuation at 30 June 2025 is represented by:

Other

investments

£

Valuation in 2018

(4,012

)

Valuation in 2019

29,055

Valuation in 2020

9,986

Valuation in 2021

24,789

Valuation in 2022

(16,350

)

Valuation in 2023

40,702

Valuation in 2024

38,616

Valuation in 2025

51,539

Cost

200,000

374,325

The director has shown the investments at fair market value.

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 July 2024

and 30 June 2025

575,144

DEPRECIATION

At 1 July 2024

3,502

Charge for year

576

At 30 June 2025

4,078

NET BOOK VALUE

At 30 June 2025

571,066

At 30 June 2024

571,642

The directors has shown the property at fair value based on a valuation carried out at the balance-sheet date by Mr A Nahum, a director of the company. The valuation was arrived at by reference to market evidence of transaction prices for similar properties in its location and takes into account the current state of the rental market in the area where the property is situated.

Fixed assets, included in the above, which are held under finance leases are as follows:

Total

£

FAIR VALUE

At 1 July 2024

and 30 June 2025

575,144

DEPRECIATION

At 1 July 2024

3,502

Charge for year

576

At 30 June 2025

4,078

NET BOOK VALUE

At 30 June 2025

571,066

At 30 June 2024

571,642

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Tax

-

918

VAT

112

291

Prepayments and accrued income

3,754

1,959

3,866

3,168

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade creditors

399

2,322

Other creditors

2,190

2,190

Directors' current accounts

565,382

569,276

Accruals and deferred income

1,736

3,199

569,707

576,987

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the start of the year, the director's loan account had a credit balance of £569,275. During the year the company repaid £3,893 back to the director. As a result, at the end of the year,the company owed £565,382 to the director.