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Company Registration No. 08269461 (England and Wales)
Livio and Enza Ltd Unaudited accounts for the year ended 31 October 2023
Livio and Enza Ltd Unaudited accounts Contents
Page
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Livio and Enza Ltd Company Information for the year ended 31 October 2023
Directors
Mr TL Buttarazzi MRs MV Buttarazzi
Secretary
HOWELL & CO (LEICESTER) LTD
Company Number
08269461 (England and Wales)
Registered Office
Unit 29 Loughborough Technology Centre Epinal Way Loughborough Leicestershire England LE11 3GE United Kingdom
Accountants
Amsden Young Ltd Loughborough Technology Centre Unit 29, Epinal Way Loughborough Leicestershire LE11 3GE
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Livio and Enza Ltd Statement of financial position as at 31 October 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
7,474 
9,346 
Current assets
Inventories
2,081 
1,300 
Debtors
- 
7,892 
Cash at bank and in hand
9,180 
3,341 
11,261 
12,533 
Creditors: amounts falling due within one year
(11,703)
(11,512)
Net current (liabilities)/assets
(442)
1,021 
Total assets less current liabilities
7,032 
10,367 
Creditors: amounts falling due after more than one year
(6,600)
(9,780)
Net assets
432 
587 
Capital and reserves
Called up share capital
20 
20 
Profit and loss account
412 
567 
Shareholders' funds
432 
587 
For the year ending 31 October 2023 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 July 2024 and were signed on its behalf by
Mr TL Buttarazzi Director Company Registration No. 08269461
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Livio and Enza Ltd Notes to the Accounts for the year ended 31 October 2023
1
Statutory information
Livio and Enza Ltd is a private company, limited by shares, registered in England and Wales, registration number 08269461. The registered office is Unit 29 Loughborough Technology Centre, Epinal Way, Loughborough, Leicestershire, England, LE11 3GE, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance
Fixtures & fittings
20% reducing balance
Computer equipment
33.3% reducing balance
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 November 2022
13,832 
8,312 
500 
22,644 
At 31 October 2023
13,832 
8,312 
500 
22,644 
Depreciation
At 1 November 2022
5,411 
7,412 
475 
13,298 
Charge for the year
1,684 
180 
8 
1,872 
At 31 October 2023
7,095 
7,592 
483 
15,170 
Net book value
At 31 October 2023
6,737 
720 
17 
7,474 
At 31 October 2022
8,421 
900 
25 
9,346 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
- 
7,892 
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Livio and Enza Ltd Notes to the Accounts for the year ended 31 October 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
3,600 
4,020 
Trade creditors
- 
188 
Taxes and social security
998 
2,149 
Loans from directors
(50)
- 
Accruals
155 
155 
Deferred income
7,000 
5,000 
11,703 
11,512 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
6,600 
9,780 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Mr TL Buttarazzi
Directors current account
3,946 
25 
3,946 
25 
MRs MV Buttarazzi
Directors current account
3,946 
25 
3,946 
25 
7,892 
50 
7,892 
50 
9
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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