Symva Coffee Limited


Director	Vivas Villamizar, Carlos


Registered Address	164 164 Church Road
	Hove
	BN3 2DL


Registered Number	13885758 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	31 Mar 2026		28 Feb 2025
		£	£	£	£
Fixed assets
Tangible assets	3		486		1,433
			486		1,433
Current assets
Stocks	4	872		1,050
Debtors		121		962
Cash at bank and on hand		3,299		2,293
		4,292		4,305
Creditors amounts falling due within one year	5	(78,906)		(61,724)
Net current assets (liabilities)			(74,614)		(57,419)
Total assets less current liabilities			(74,128)		(55,986)
Creditors amounts falling due after one year	6		(1,660)		(2,446)
Provisions for liabilities	7		(92)		(272)
Net assets			(75,880)		(58,704)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(75,980)		(58,804)
Shareholders' funds			(75,880)		(58,704)

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
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 and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 9 June 2026, and are signed on its behalf by:

Vivas Villamizar, Carlos
Director
Registered Company No. 13885758

Symva Coffee Limited

Notes to the Financial Statements
for the period ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities. These financial statements have been prepared on the basis that the company will continue to be a going concern. At the year end the liabilities exceeded current assets by £74,614. The validity of this basis depends upon the continued support of the company's director. The director confirms that they will give the required support.

Statement of compliance

The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

These financial statements have been prepared on the basis that the company will continue to be a going concern. At the year end the liabilities exceeded current assets by £74,614. The validity of this basis depends upon the continued support of the company's director. The director confirms that they will give the required support.

	Turnover policy
	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.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Defined contribution pension plan
	The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


		Straight line (years)
	Plant and machinery	3
	Fixtures and fittings	3
	Office Equipment	3

	Stocks and work in progress
	Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

	Related parties
	The company has taken advantage of the exemption under FRS 102 1AC.35 whereby particulars need not be given for related party transactions concluded under normal market conditions, or transactions entered into between two or more members of a group, provided that any subsidiary which is party to the transactions is wholly-owned by such a member.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	6		6

3.	Tangible fixed assets

	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 March 25	4,108	165	435	4,708
Additions	150	335	-	485
At 31 March 26	4,258	500	435	5,193
Depreciation and impairment
At 01 March 25	2,896	65	314	3,275
Charge for year	1,220	118	94	1,432
At 31 March 26	4,116	183	408	4,707
Net book value
At 31 March 26	142	317	27	486
At 28 February 25	1,212	100	121	1,433

4.	Stocks

	2026	2025
	£	£
Other stocks	872	1,050
Total	872	1,050

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	1,565	1,435
Taxation and social security	236	-
Other creditors	77,105	60,289
Total	78,906	61,724

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Other creditors	1,660	2,446
Total	1,660	2,446

7.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	92	272
Total	92	272