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LIVE MANAGEMENT ACCOUNTS LTD

Registered Number
12081149
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

LIVE MANAGEMENT ACCOUNTS LTD
Company Information
for the year from 1 July 2023 to 30 June 2024

Directors

HOWARTH, Louisa
HOWARTH, Paul Garvin

Registered Address

12 Shayfield Avenue
Chadderton
Oldham
OL9 9UW

Registered Number

12081149 (England and Wales)
LIVE MANAGEMENT ACCOUNTS LTD
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3249987
249987
Current assets
Debtors44,279915
Cash at bank and on hand4,4575,858
8,7366,773
Creditors amounts falling due within one year5(6,316)(3,976)
Net current assets (liabilities)2,4202,797
Total assets less current liabilities2,6693,784
Creditors amounts falling due after one year(10,831)-
Provisions for liabilities(47)(188)
Net assets(8,209)3,596
Capital and reserves
Called up share capital100100
Profit and loss account(8,309)3,496
Shareholders' funds(8,209)3,596
The financial statements were approved and authorised for issue by the Board of Directors on 18 September 2024, and are signed on its behalf by:
HOWARTH, Paul Garvin
Director
Registered Company No. 12081149
LIVE MANAGEMENT ACCOUNTS LTD
Notes to the Financial Statements
for the year ended 30 June 2024

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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery3
Fixtures and fittings3
Office Equipment3
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 July 234,916
Additions135
At 30 June 245,051
Depreciation and impairment
At 01 July 233,929
Charge for year873
At 30 June 244,802
Net book value
At 30 June 24249
At 30 June 23987
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables178353
Other debtors50139
Prepayments and accrued income4,051423
Total4,279915
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1,31621
Taxation and social security-3,955
Other creditors1,000-
Accrued liabilities and deferred income4,000-
Total6,3163,976
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
HOWARTH, Paul Garvin01,00001,000
01,00001,000
The directors' loan was repaid within 9 months.