REGISTERED NUMBER: 14363855 (England and Wales)

Financial Statements for the Year Ended 30 September 2025

for

Viya Spa Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs Vidhi Utsav Patel

REGISTERED OFFICE:

83, Clensham Lane

Sutton

Surrey

SM1 2ND

REGISTERED NUMBER:

14363855 (England and Wales)

FIXED ASSETS

Property, plant and equipment

4

9,008

9,281

CURRENT ASSETS

Debtors

5

6,375

6,000

Cash at bank and in hand

41,716

69,783

48,091

75,783

CREDITORS

Amounts falling due within one year

6

45,642

65,894

NET CURRENT ASSETS

2,449

9,889

TOTAL ASSETS LESS CURRENT LIABILITIES

11,457

19,170

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

11,357

19,070

SHAREHOLDERS' FUNDS

11,457

19,170

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 July 2026 and were signed by:

Mrs Vidhi Utsav Patel - Director

1.	STATUTORY INFORMATION

Viya Spa Ltd 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.

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.

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 etc

-

15% on reducing balance

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 October 2024

11,032

Additions

1,317

At 30 September 2025

12,349

DEPRECIATION

At 1 October 2024

1,751

Charge for year

1,590

At 30 September 2025

3,341

NET BOOK VALUE

At 30 September 2025

9,008

At 30 September 2024

9,281

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Other debtors

6,375

6,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

38,794

54,903

Taxation and social security

949

991

Other creditors

5,899

10,000

45,642

65,894

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

100

Ordinary

1

100

100