Company Registration No. 07538661 (England and Wales)
Viva Therapies Limited
Unaudited accounts
for the year ended 28 February 2026
Viva Therapies Limited
Unaudited accounts
Contents
Viva Therapies Limited
Statement of financial position
as at 28 February 2026
Intangible assets
10,318
17,377
Tangible assets
1,907
2,742
Cash at bank and in hand
52,559
80,206
Creditors: amounts falling due within one year
(73,775)
(58,558)
Net current (liabilities)/assets
(11,523)
38,889
Called up share capital
1
1
Profit and loss account
701
59,007
Shareholders' funds
702
59,008
For the year ending 28 February 2026 the company was entitled to exemption from audit 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 director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 17 September 2026 and were signed on its behalf by
Raquel C Vaccioli Bressane
Director
Company Registration No. 07538661
Viva Therapies Limited
Notes to the Accounts
for the year ended 28 February 2026
Viva Therapies Limited is a private company, limited by shares, registered in England and Wales, registration number 07538661. The registered office is C/O Accounts & Tax Advisor Ltd, 29 Egerton Gardens, Ilford, IG3 9HP, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33.33% straight line basis
Fixtures & fittings
33.33% straight line basis
Computer equipment
33.33% straight line basis
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Viva Therapies Limited
Notes to the Accounts
for the year ended 28 February 2026
4
Intangible fixed assets
Other
At 28 February 2026
139,624
Charge for the year
14,549
At 28 February 2026
129,306
At 28 February 2026
10,318
At 28 February 2025
17,377
5
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 March 2025
14,128
9,218
40,214
63,560
At 28 February 2026
14,128
9,218
40,929
64,275
At 1 March 2025
14,128
9,218
37,472
60,818
Charge for the year
-
-
1,550
1,550
At 28 February 2026
14,128
9,218
39,022
62,368
At 28 February 2026
-
-
1,907
1,907
At 28 February 2025
-
-
2,742
2,742
Amounts falling due within one year
Trade debtors
9,475
17,241
Amounts falling due after more than one year
Viva Therapies Limited
Notes to the Accounts
for the year ended 28 February 2026
7
Creditors: amounts falling due within one year
2026
2025
Amounts owed to group undertakings and other participating interests
18,892
17,492
Other creditors
1,450
2,316
Loans from directors
47,638
27,819
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
9
Transactions with related parties
At the end of the year the company owed £18,892 (2025: £17,492) to Viva Therapies Lifestyle Limited where the director Mrs Bressane has participating interest.
The company was under the control of Ms Raquel Vaccioli Bressane throughout the current and previous year. Ms Vaccioli Bressane is the managing director and majority shareholder.
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Average number of employees
During the year the average number of employees was 1 (2025: 2).