VIVAA LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10622369

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		5,760		6,400
Tangible Assets	5		59,622		65,257

			65,382		71,657
CURRENT ASSETS
Debtors		12,279		12,041
Cash at bank and in hand		6,713		5,048

		18,992		17,089
Creditors: Amounts Falling Due Within One Year		(142,626 )		(167,964 )

NET CURRENT ASSETS (LIABILITIES)			(123,634 )		(150,875 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(58,252 )		(79,218 )

Creditors: Amounts Falling Due After More Than One Year			(419,184 )		(398,393 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(15,225 )		(15,225 )

NET LIABILITIES			(492,661 )		(492,836 )

CAPITAL AND RESERVES
Called up share capital	6		10,000		10,000
Profit and Loss Account			(502,661 )		(502,836 )

SHAREHOLDERS' FUNDS			(492,661)		(492,836)

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VIVAA LIMITED

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Abhijat Mittal

Director

28/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

VIVAA LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 10622369 . The registered office is Suite 204 30 Red Lion Street, Richmond-Upon-Thames, Surrey, TW9 1RB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible asset is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	0%
Plant & Machinery	25% on SLM
Fixtures & Fittings	25% on SLM
Computer Equipment	33.33% on SLM

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

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VIVAA LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Intangible Assets

	Other
	£
Cost
As at 1 February 2025	16,000

As at 31 January 2026	16,000

Amortisation
As at 1 February 2025	9,600
Provided during the period	640

As at 31 January 2026	10,240

Net Book Value
As at 31 January 2026	5,760

As at 1 February 2025	6,400

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 February 2025	43,650	10,684	65,188	931	120,453

As at 31 January 2026	43,650	10,684	65,188	931	120,453

Depreciation
As at 1 February 2025	-	8,564	46,012	620	55,196
Provided during the period	-	530	4,794	311	5,635

As at 31 January 2026	-	9,094	50,806	931	60,831

Net Book Value
As at 31 January 2026	43,650	1,590	14,382	-	59,622

As at 1 February 2025	43,650	2,120	19,176	311	65,257

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VIVAA LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

6. Share Capital

	2026	2025
	£	£
Called Up Share Capital not Paid	5,000	5,000
Called Up Share Capital has been paid up	5,000	5,000

Amount of Allotted, Called Up Share Capital	10,000	10,000

7. Ultimate Controlling Party

The company has been controlled by its director Mr Abhijat Mittal .

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