2023-05-182024-05-312024-05-31false14877650LIVINGSTONS MARINE LTD2025-01-2447640falseiso4217:GBPxbrli:pure148776502023-05-18148776502024-05-31148776502023-05-182024-05-31148776502023-05-17148776502023-05-17148776502023-05-172023-05-1714877650bus:SmallEntities2023-05-182024-05-3114877650bus:AuditExempt-NoAccountantsReport2023-05-182024-05-3114877650bus:FullAccounts2023-05-182024-05-3114877650bus:PrivateLimitedCompanyLtd2023-05-182024-05-3114877650core:WithinOneYear2024-05-3114877650core:AfterOneYear2024-05-3114877650core:WithinOneYear2023-05-1714877650core:AfterOneYear2023-05-1714877650core:ShareCapital2024-05-3114877650core:SharePremium2024-05-3114877650core:RevaluationReserve2024-05-3114877650core:OtherReservesSubtotal2024-05-3114877650core:RetainedEarningsAccumulatedLosses2024-05-3114877650core:ShareCapital2023-05-1714877650core:SharePremium2023-05-1714877650core:RevaluationReserve2023-05-1714877650core:OtherReservesSubtotal2023-05-1714877650core:RetainedEarningsAccumulatedLosses2023-05-1714877650core:LandBuildings2024-05-3114877650core:PlantMachinery2024-05-3114877650core:Vehicles2024-05-3114877650core:FurnitureFittings2024-05-3114877650core:OfficeEquipment2024-05-3114877650core:NetGoodwill2024-05-3114877650core:IntangibleAssetsOtherThanGoodwill2024-05-3114877650core:ListedExchangeTraded2024-05-3114877650core:UnlistedNon-exchangeTraded2024-05-3114877650core:LandBuildings2023-05-1714877650core:PlantMachinery2023-05-1714877650core:Vehicles2023-05-1714877650core:FurnitureFittings2023-05-1714877650core:OfficeEquipment2023-05-1714877650core:NetGoodwill2023-05-1714877650core:IntangibleAssetsOtherThanGoodwill2023-05-1714877650core:ListedExchangeTraded2023-05-1714877650core:UnlistedNon-exchangeTraded2023-05-1714877650core:LandBuildings2023-05-182024-05-3114877650core:PlantMachinery2023-05-182024-05-3114877650core:Vehicles2023-05-182024-05-3114877650core:FurnitureFittings2023-05-182024-05-3114877650core:OfficeEquipment2023-05-182024-05-3114877650core:NetGoodwill2023-05-182024-05-3114877650core:IntangibleAssetsOtherThanGoodwill2023-05-182024-05-3114877650core:ListedExchangeTraded2023-05-182024-05-3114877650core:UnlistedNon-exchangeTraded2023-05-182024-05-3114877650core:MoreThanFiveYears2023-05-182024-05-3114877650core:Non-currentFinancialInstruments2024-05-3114877650core:Non-currentFinancialInstruments2023-05-1714877650dpl:CostSales2023-05-182024-05-3114877650dpl:DistributionCosts2023-05-182024-05-3114877650core:LandBuildings2023-05-182024-05-3114877650core:PlantMachinery2023-05-182024-05-3114877650core:Vehicles2023-05-182024-05-3114877650core:FurnitureFittings2023-05-182024-05-3114877650core:OfficeEquipment2023-05-182024-05-3114877650dpl:AdministrativeExpenses2023-05-182024-05-3114877650core:NetGoodwill2023-05-182024-05-3114877650core:IntangibleAssetsOtherThanGoodwill2023-05-182024-05-3114877650dpl:GroupUndertakings2023-05-182024-05-3114877650dpl:ParticipatingInterests2023-05-182024-05-3114877650dpl:GroupUndertakingscore:ListedExchangeTraded2023-05-182024-05-3114877650core:ListedExchangeTraded2023-05-182024-05-3114877650dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-05-182024-05-3114877650core:UnlistedNon-exchangeTraded2023-05-182024-05-3114877650dpl:CostSales2023-05-172023-05-1714877650dpl:DistributionCosts2023-05-172023-05-1714877650core:LandBuildings2023-05-172023-05-1714877650core:PlantMachinery2023-05-172023-05-1714877650core:Vehicles2023-05-172023-05-1714877650core:FurnitureFittings2023-05-172023-05-1714877650core:OfficeEquipment2023-05-172023-05-1714877650dpl:AdministrativeExpenses2023-05-172023-05-1714877650core:NetGoodwill2023-05-172023-05-1714877650core:IntangibleAssetsOtherThanGoodwill2023-05-172023-05-1714877650dpl:GroupUndertakings2023-05-172023-05-1714877650dpl:ParticipatingInterests2023-05-172023-05-1714877650dpl:GroupUndertakingscore:ListedExchangeTraded2023-05-172023-05-1714877650core:ListedExchangeTraded2023-05-172023-05-1714877650dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-05-172023-05-1714877650core:UnlistedNon-exchangeTraded2023-05-172023-05-1714877650core:NetGoodwill2024-05-3114877650core:IntangibleAssetsOtherThanGoodwill2024-05-3114877650core:LandBuildings2024-05-3114877650core:PlantMachinery2024-05-3114877650core:Vehicles2024-05-3114877650core:FurnitureFittings2024-05-3114877650core:OfficeEquipment2024-05-3114877650core:AfterOneYear2024-05-3114877650core:WithinOneYear2024-05-3114877650core:ListedExchangeTraded2024-05-3114877650core:UnlistedNon-exchangeTraded2024-05-3114877650core:ShareCapital2024-05-3114877650core:SharePremium2024-05-3114877650core:RevaluationReserve2024-05-3114877650core:OtherReservesSubtotal2024-05-3114877650core:RetainedEarningsAccumulatedLosses2024-05-3114877650core:NetGoodwill2023-05-1714877650core:IntangibleAssetsOtherThanGoodwill2023-05-1714877650core:LandBuildings2023-05-1714877650core:PlantMachinery2023-05-1714877650core:Vehicles2023-05-1714877650core:FurnitureFittings2023-05-1714877650core:OfficeEquipment2023-05-1714877650core:AfterOneYear2023-05-1714877650core:WithinOneYear2023-05-1714877650core:ListedExchangeTraded2023-05-1714877650core:UnlistedNon-exchangeTraded2023-05-1714877650core:ShareCapital2023-05-1714877650core:SharePremium2023-05-1714877650core:RevaluationReserve2023-05-1714877650core:OtherReservesSubtotal2023-05-1714877650core:RetainedEarningsAccumulatedLosses2023-05-1714877650core:NetGoodwill2023-05-1714877650core:IntangibleAssetsOtherThanGoodwill2023-05-1714877650core:LandBuildings2023-05-1714877650core:PlantMachinery2023-05-1714877650core:Vehicles2023-05-1714877650core:FurnitureFittings2023-05-1714877650core:OfficeEquipment2023-05-1714877650core:AfterOneYear2023-05-1714877650core:WithinOneYear2023-05-1714877650core:ListedExchangeTraded2023-05-1714877650core:UnlistedNon-exchangeTraded2023-05-1714877650core:ShareCapital2023-05-1714877650core:SharePremium2023-05-1714877650core:RevaluationReserve2023-05-1714877650core:OtherReservesSubtotal2023-05-1714877650core:RetainedEarningsAccumulatedLosses2023-05-1714877650core:AfterOneYear2023-05-182024-05-3114877650core:WithinOneYear2023-05-182024-05-3114877650core:Non-currentFinancialInstrumentscore:CostValuation2023-05-182024-05-3114877650core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-182024-05-3114877650core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-182024-05-3114877650core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-182024-05-3114877650core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-182024-05-3114877650core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-182024-05-3114877650core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-182024-05-3114877650core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-182024-05-3114877650core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-182024-05-3114877650core:Non-currentFinancialInstrumentscore:CostValuation2024-05-3114877650core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-05-3114877650core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-05-3114877650core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-05-3114877650core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-05-3114877650core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-05-3114877650core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-05-3114877650core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-05-3114877650core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-05-3114877650core:Non-currentFinancialInstrumentscore:CostValuation2023-05-1714877650core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-1714877650core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-1714877650core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-1714877650core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-1714877650core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-1714877650core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-1714877650core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-1714877650core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-1714877650bus:Director12023-05-182024-05-31

LIVINGSTONS MARINE LTD

Registered Number
14877650
(England and Wales)

Unaudited Financial Statements for the Period ended
31 May 2024

LIVINGSTONS MARINE LTD
Company Information
for the period from 18 May 2023 to 31 May 2024

Director

BUILDER, Clay Livingston

Registered Address

The Old Coach House Biltor Road
Ipplepen
Newton Abbot
TQ12 5QL

Registered Number

14877650 (England and Wales)
LIVINGSTONS MARINE LTD
Balance Sheet as at
31 May 2024

Notes

2024

£

£

Current assets
Debtors3252
Cash at bank and on hand5,142
5,394
Creditors amounts falling due within one year4(3,010)
Net current assets (liabilities)2,384
Total assets less current liabilities2,384
Net assets2,384
Capital and reserves
Profit and loss account2,384
Shareholders' funds2,384
The financial statements were approved and authorised for issue by the Director on 24 January 2025, and are signed on its behalf by:
BUILDER, Clay Livingston
Director
Registered Company No. 14877650
LIVINGSTONS MARINE LTD
Notes to the Financial Statements
for the period ended 31 May 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 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.
Turnover policy
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns,rebates and discounts.The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.
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.
2.Average number of employees

2024
Average number of employees during the year2
3.Debtors: amounts due within one year

2024

£
Other debtors252
Total252
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
4.Creditors: amounts due within one year

2024

£
Taxation and social security1,340
Other creditors1,670
Total3,010
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.