Vivostore Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08874679

VIVOSTORE LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

28 August 2025

VIVOSTORE LTD

FINANCIAL STATEMENTS

YEAR ENDED 28 AUGUST 2025

Contents	Page

Officers and professional advisers	1

Statement of financial position	2

Notes to the financial statements	4

VIVOSTORE LTD

OFFICERS AND PROFESSIONAL ADVISERS

Director	S G Notaro

Registered office	Queensmead Court, Bristol Road
	Winscombe
	North Somerset
	BS25 1PR

Accountants	Wilkins Southworth
	Chartered Certified Accountants
	10-12 High Street
	Barnes
	London
	SW13 9LW

VIVOSTORE LTD

STATEMENT OF FINANCIAL POSITION

28 August 2025

	2025		2024
Note	£	£	£

FIXED ASSETS

Intangible assets	5	–	3,022
Tangible assets	6	55,479	41,728
		---------	---------
		55,479	44,750

CURRENT ASSETS

Stocks		1,386,612	1,019,747
Debtors	7	297,230	436,140
Cash at bank and in hand		204,783	197,811
		--------------	--------------
		1,888,625	1,653,698

CREDITORS: amounts falling due within one year	8	( 849,692)		( 880,033)
		--------------		--------------
NET CURRENT ASSETS			1,038,933	773,665
			--------------	-----------
TOTAL ASSETS LESS CURRENT LIABILITIES			1,094,412	818,415

CREDITORS: amounts falling due after more than one year	9	( 1,000,000)	( 1,000,000)
		--------------	--------------
NET ASSETS/(LIABILITIES)		94,412	( 181,585)
		--------------	--------------

CAPITAL AND RESERVES

Called up share capital	120	120
Share premium account	99,900	99,900
Profit and loss account	( 5,608)	( 281,605)
	---------	-----------
SHAREHOLDERS FUNDS/(DEFICIT)	94,412	( 181,585)
	---------	-----------

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 income and retained earnings has not been delivered.

VIVOSTORE LTD

STATEMENT OF FINANCIAL POSITION (continued)

28 August 2025

For the year ending 28 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 29 June 2026 , and are signed on behalf of the board by:

S G Notaro
Director

Company registration number: 08874679

VIVOSTORE LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 28 AUGUST 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Queensmead Court, Bristol Road, Winscombe, North Somerset, BS25 1PR.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, 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.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Development costs	-	33% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Long leasehold property	-	Over the life of the lease
Plant and machinery	-	25% straight line
Motor vehicles	-	25% straight line
Equipment	-	33% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the entity 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.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 23 (2024: 32 ).

5. Intangible assets

	Development costs
	£
Cost
At 29 August 2024 and 28 August 2025	156,150
	-----------
Amortisation
At 29 August 2024	153,128
Charge for the year	3,022
	-----------
At 28 August 2025	156,150
	-----------
Carrying amount
At 28 August 2025	–
	-----------
At 28 August 2024	3,022
	-----------

6. Tangible assets

	Long leasehold property	Plant and machinery	Motor vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 29 August 2024	185,226	113,212	50,000	50,878	399,316
Additions	–	–	–	37,228	37,228
	-----------	-----------	---------	---------	-----------
At 28 August 2025	185,226	113,212	50,000	88,106	436,544
	-----------	-----------	---------	---------	-----------
Depreciation
At 29 August 2024	185,226	94,768	38,867	38,727	357,588
Charge for the year	–	4,611	6,933	11,933	23,477
	-----------	-----------	---------	---------	-----------
At 28 August 2025	185,226	99,379	45,800	50,660	381,065
	-----------	-----------	---------	---------	-----------
Carrying amount
At 28 August 2025	–	13,833	4,200	37,446	55,479
	-----------	-----------	---------	---------	-----------
At 28 August 2024	–	18,444	11,133	12,151	41,728
	-----------	-----------	---------	---------	-----------

7. Debtors

	2025	2024
	£	£
Trade debtors	123,402	37,793
Amounts owed by group undertakings and undertakings in which the company has a participating interest	4,174	–
Other debtors	169,654	398,347
	-----------	-----------
	297,230	436,140
	-----------	-----------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	344,038	364,677
Amounts owed to group undertakings and undertakings in which the company has a participating interest	–	13,695
Corporation tax	43,525	–
Social security and other taxes	18,315	15,638
Other creditors	443,814	486,023
	-----------	-----------
	849,692	880,033
	-----------	-----------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	1,000,000	1,000,000
	--------------	--------------