Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31112023-04-01falseNo description of principal activitytruetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14198554 2023-04-01 2024-03-31 14198554 2022-06-27 2023-03-31 14198554 2024-03-31 14198554 2023-03-31 14198554 1 2023-04-01 2024-03-31 14198554 d:Director1 2023-04-01 2024-03-31 14198554 d:RegisteredOffice 2023-04-01 2024-03-31 14198554 c:CurrentFinancialInstruments 2024-03-31 14198554 c:CurrentFinancialInstruments 2023-03-31 14198554 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 14198554 c:CurrentFinancialInstruments c:WithinOneYear 2023-03-31 14198554 c:ShareCapital 2024-03-31 14198554 c:ShareCapital 2023-03-31 14198554 c:RetainedEarningsAccumulatedLosses 2024-03-31 14198554 c:RetainedEarningsAccumulatedLosses 2023-03-31 14198554 d:OrdinaryShareClass1 2023-04-01 2024-03-31 14198554 d:OrdinaryShareClass1 2024-03-31 14198554 d:OrdinaryShareClass1 2023-03-31 14198554 d:FRS102 2023-04-01 2024-03-31 14198554 d:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 14198554 d:FullAccounts 2023-04-01 2024-03-31 14198554 d:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 14198554 2 2023-04-01 2024-03-31 14198554 6 2023-04-01 2024-03-31 14198554 e:PoundSterling 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure
Company registration number: 14198554







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2024


LIVINGSTONE INVESTMENT HOLDINGS LIMITED






































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LIVINGSTONE INVESTMENT HOLDINGS LIMITED
 


 
COMPANY INFORMATION


Director
S Sinclair 




Registered number
14198554



Registered office
Minshull House
67 Wellington Road North

Stockport

SK4 2LP




Accountants
Menzies LLP
Chartered Accountants

Richmond House

Walkern Road

Stevenage

Hertfordshire

SG1 3QP





 


LIVINGSTONE INVESTMENT HOLDINGS LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 6


 


LIVINGSTONE INVESTMENT HOLDINGS LIMITED
REGISTERED NUMBER:14198554



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

  

Current assets
  

Current asset investments
 4 
249,803
9,154

Cash at bank and in hand
  
125
-

  
249,928
9,154

Creditors: amounts falling due within one year
 5 
(255,440)
(12,709)

Net current liabilities
  
 
 
(5,512)
 
 
(3,555)

Total assets less current liabilities
  
(5,512)
(3,555)

  

Net liabilities
  
(5,512)
(3,555)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(5,612)
(3,655)

  
(5,512)
(3,555)


Page 1

 


LIVINGSTONE INVESTMENT HOLDINGS LIMITED
REGISTERED NUMBER:14198554


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
S Sinclair
Director

Date: 19 March 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 


LIVINGSTONE INVESTMENT HOLDINGS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Livingstone Investment Holdings 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.
The presentation currency of the financial statements is the Pound Sterling (£).

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The director has undertaken to continue their financial support of the company for the foreseeable future. On this basis the director believes it is appropriate to prepare these accounts on a going concern basis.

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Income and Retained Earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 3

 


LIVINGSTONE INVESTMENT HOLDINGS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


 
2.6

Valuation of investments

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of Income and Retained Earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 4

 


LIVINGSTONE INVESTMENT HOLDINGS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.8

Financial instruments

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Current asset investments

2024
2023
£
£

Listed investments
244,803
9,154

Unlisted investments
5,000
-

249,803
9,154



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
251,156
10,909

Accruals and deferred income
4,284
1,800

255,440
12,709



6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



7.


Related party transactions

At the reporting date the company owed £251,156 (2023: £10,909) to the director. The balance can be found within creditors due within one year and no interest is being charged on this loan.

Page 5

 


LIVINGSTONE INVESTMENT HOLDINGS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

8.


Post balance sheet events

At the reporting date, the company held investments in an investment platform at cost of £239,498. After the reporting date, the company is not able to access the investment platform along with the funds invested. It is not likely the funds will be recovered.

 
Page 6