VIVA ITALIA LTD

Company Registration Number:
SC258297 (Scotland)

Unaudited abridged accounts for the year ended 30 June 2025

Period of accounts

Start date: 01 July 2024

End date: 30 June 2025

VIVA ITALIA LTD

Contents of the Financial Statements

for the Period Ended 30 June 2025

Balance sheet
Notes

VIVA ITALIA LTD

Balance sheet

As at 30 June 2025


Notes
2025
13 months to 30 June 2024


£
£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 7,931,168 7,813,890
Investments: 4 523,011 523,011
Total fixed assets: 8,454,179 8,336,901
Current assets
Stocks: 0 0
Debtors:   205,091 0
Cash at bank and in hand: 5,009 0
Investments:   0 0
Total current assets: 210,100 0
Creditors: amounts falling due within one year:   (2,187,980) (2,078,404)
Net current assets (liabilities): (1,977,880) (2,078,404)
Total assets less current liabilities: 6,476,299 6,258,497
Creditors: amounts falling due after more than one year:   (1,251,008) (1,303,782)
Provision for liabilities: (210,387) (217,740)
Total net assets (liabilities): 5,014,904 4,736,975
Capital and reserves
Called up share capital: 300,136 300,136
Profit and loss account: 4,714,768 4,436,839
Shareholders funds: 5,014,904 4,736,975

The notes form part of these financial statements

VIVA ITALIA LTD

Balance sheet statements

For the year ending 30 June 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 28 July 2026
and signed on behalf of the board by:

Name: Giuseppe Marini
Status: Director

The notes form part of these financial statements

VIVA ITALIA LTD

Notes to the Financial Statements

for the Period Ended 30 June 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

VIVA ITALIA LTD

Notes to the Financial Statements

for the Period Ended 30 June 2025

2. Employees

2025 13 months to 30 June 2024
Average number of employees during the period 10 9

VIVA ITALIA LTD

Notes to the Financial Statements

for the Period Ended 30 June 2025

3. Tangible Assets

Total
Cost £
At 01 July 2024 9,743,466
Additions 312,589
Disposals 0
Revaluations 0
Transfers 0
At 30 June 2025 10,056,055
Depreciation
At 01 July 2024 1,929,576
Charge for year 195,311
On disposals 0
Other adjustments 0
At 30 June 2025 2,124,887
Net book value
At 30 June 2025 7,931,168
At 30 June 2024 7,813,890

VIVA ITALIA LTD

Notes to the Financial Statements

for the Period Ended 30 June 2025

4. Fixed investments

Investment property, which is property held to earn rentals and/or capital appreciation. is measured using the fair value model and stated at its fair value as at the reporting end date.