Company registration number: 16020907
Annual report and unaudited financial statements
for the period ended 31 October 2025
for
Viuna Cafe Ltd
Pages for filing with the Registrar
Company registration number: 16020907
Viuna Cafe Ltd
Balance sheet
as at 31 October 2025
Note £ £
Fixed assets
Intangible assets 4 8,000
Tangible assets 5 16,000
24,000
Current assets
Debtors 7,489
Cash at bank and in hand 2,428
9,917
Creditors: amounts falling due within one year
6 (31,169)
Net current liabilities (21,252)
Total assets less current liabilities 2,748
NET ASSETS 2,748
Capital and reserves
Called up share capital 1
Profit and loss account 2,747
TOTAL EQUITY 2,748
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the period ended 31 October 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 16020907
Viuna Cafe Ltd
Balance sheet - continued
as at 31 October 2025
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mrs M Jamal-Omidi, Director
28 July 2026
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Viuna Cafe Ltd
Notes to the financial statements
for the period ended 31 October 2025
1 Company information
Viuna Cafe Ltd is a private company registered in England and Wales. Its registered number is 16020907. The company is limited by shares. Its registered office is Cafe Viuna, 136 Bury New Road, Manchester, Lancashire, M45 6AD.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Goodwill - 20% straight line
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant And Machinery - 20% straight line
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Viuna Cafe Ltd
Notes to the financial statements - continued
for the period ended 31 October 2025
2 Accounting policies - continued
Taxation
Taxation for the period comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
3 Average number of employees
During the period the average number of employees was 2.
4 Intangible assets
Goodwill
£
Cost
Additions 10,000
At 31 October 2025 10,000
Amortisation
Charge for period 2,000
At 31 October 2025 2,000
Net book value
At 31 October 2025 8,000
5 Tangible fixed assets
Plant and machinery etc.

£
Cost
Additions 20,000
At 31 October 2025 20,000
4
Viuna Cafe Ltd
Notes to the financial statements - continued
for the period ended 31 October 2025
5 Tangible fixed assets - continued
Depreciation
Charge for period 4,000
At 31 October 2025 4,000
Net book value
At 31 October 2025 16,000
Cost or valuation at 31 October 2025 is represented by:
Plant and machinery etc.

£
Valuation in 2024 -
Cost 20,000
20,000
If Plant and Machinery had not been revalued, it would have been included at the following historical cost:
£
Cost 16,000
Accumulated depreciation 4,000
6 Creditors: amounts falling due within one year
£
Amounts owed to directors 29,999
Taxation 1,170
31,169
7 Advances, credit and guarantees granted to the director
The following advances and credits to a director subsisted during the period ended 31 October 2025.
£
Marjan Jamal-Omidi
Amounts advanced 39,256
Amounts repaid (9,257)
Balance outstanding at end of period 29,999
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