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Registered Number: 08418596
England and Wales

 

 

 


Abridged Accounts

for the period ended 27 February 2023

for

THE LIVE WELL FOOD COMPANY LTD.

 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 16,654    22,206 
16,654    22,206 
Current assets      
Debtors   11,108 
Cash at bank and in hand 6,560    4,851 
6,560    15,959 
Creditors: amount falling due within one year (12,522)   (37,666)
Net current liabilities (5,962)   (21,707)
 
Total assets less current liabilities 10,692    499 
Provisions for liabilities (3,164)  
Net assets 7,528    499 
 

Capital and reserves
     
Called up share capital 4 1    1 
Profit and loss account 7,527    498 
Shareholder's funds 7,528    499 
 


For the period ended 27 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements 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 Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 08 February 2024 and were signed by:


-------------------------------
Gregory Martin
Director
1
General Information
The Live Well Food Company Ltd. is a private company, limited by shares, registered in England and Wales, registration number 08418596, registration address 8 Cottars Close, Stratton, Swindon, SN3 4YD.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the period was 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 March 2022 29,554    29,554 
Additions  
Disposals  
At 27 February 2023 29,554    29,554 
Depreciation
At 01 March 2022 7,348    7,348 
Charge for period 5,552    5,552 
On disposals  
At 27 February 2023 12,900    12,900 
Net book values
Closing balance as at 27 February 2023 16,654    16,654 
Opening balance as at 01 March 2022 22,206    22,206 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
1 Class A share of £1.00 each  
 

2