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REGISTERED NUMBER: 05181419 (England and Wales)















Give As You Live Limited

Unaudited Financial Statements

for the Year Ended 31 December 2023






Give As You Live Limited (Registered number: 05181419)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


Give As You Live Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: Mr W J Ballieu
Mrs J M Cooper
Mr M L Mathias
Ms A L Risdon
Mr G W Squire
Ms L A Gorin





REGISTERED OFFICE: 13 The Courtyard
Timothys Bridge Road
Stratford upon Avon
Warwickshire
CV37 9NP





REGISTERED NUMBER: 05181419 (England and Wales)





ACCOUNTANTS: Grenfell James Associates Limited
13 The Courtyard
Timothys Bridge Road
Stratford upon Avon
Warwickshire
CV37 9NP

Give As You Live Limited (Registered number: 05181419)

Balance Sheet
31 December 2023

2023 2022
as restated
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 8,662 13,440
8,662 13,440

CURRENT ASSETS
Debtors 6 404,774 471,642
Cash at bank 62,320 19,627
467,094 491,269
CREDITORS
Amounts falling due within one year 7 372,774 377,287
NET CURRENT ASSETS 94,320 113,982
TOTAL ASSETS LESS CURRENT
LIABILITIES

102,982

127,422

CREDITORS
Amounts falling due after more than one
year

8

5,467,365

5,227,442
NET LIABILITIES (5,364,383 ) (5,100,020 )

CAPITAL AND RESERVES
Called up share capital 8,925 8,925
Share premium 12,947,308 12,947,308
Retained earnings (18,320,616 ) (18,056,253 )
(5,364,383 ) (5,100,020 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Give As You Live Limited (Registered number: 05181419)

Balance Sheet - continued
31 December 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 September 2024 and were signed on its behalf by:





Mr G W Squire - Director


Give As You Live Limited (Registered number: 05181419)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Give As You Live Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

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

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 20% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Research and development
Expenditure on research and development is written off in the year in which it is incurred.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
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.

Give As You Live Limited (Registered number: 05181419)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

2. ACCOUNTING POLICIES - continued

Going concern
The financial statements have been prepared on a going concern basis, the validity of which is
dependent upon the continuing financial support of the company's directors and creditors. The
directors of the company have confirmed this support will continue, and will enable the company to
trade in the foreseeable future.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2022 - 13 ) .

4. INTANGIBLE FIXED ASSETS
Developme
costs
£   
COST
At 1 January 2023
and 31 December 2023 1,486,639
AMORTISATION
At 1 January 2023
and 31 December 2023 1,486,639
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 -

5. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 January 2023 231,963
Additions 1,466
At 31 December 2023 233,429
DEPRECIATION
At 1 January 2023 218,523
Charge for year 6,244
At 31 December 2023 224,767
NET BOOK VALUE
At 31 December 2023 8,662
At 31 December 2022 13,440

Give As You Live Limited (Registered number: 05181419)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
as restated
£    £   
Trade debtors 7,616 14,594
Other debtors 397,158 457,048
404,774 471,642

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
as restated
£    £   
Bank loans and overdrafts 12,264 9,829
Trade creditors 11,138 14,618
Taxation and social security 24,429 23,213
Other creditors 324,943 329,627
372,774 377,287

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
as restated
£    £   
Bank loans 17,365 27,442
Other creditors 5,450,000 5,200,000
5,467,365 5,227,442

9. RELATED PARTY DISCLOSURES

During the year a director issued loan notes totalling £250,000 (2022: £300,000) to the company. As at the year-end £5,450,000 (2022: £5,200,000) remained outstanding. During 2016 terms pertaining to interest due on the loan notes were finalised such that no interest is payable by the company.

10. SHARE-BASED PAYMENT TRANSACTIONS

Equity-settled share based payments are issue to certain employees.

The company has elected to apply the provisions of Section 35 of FRS 102 such to equity-settled options granted prior to 1 January 2016. Such options are recognised in equity at the date the option is exercised.

Options granted on or after 1 January 2016 are measured at fair value at the date of grant by reference to the fair value of the equity instruments granted. The fair value determined at the grant date is expensed on a straight-line basis over the vesting period, based on the estimate of shares that will eventually vest. A corresponding adjustment is made to equity.