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Registered number: 13497421
Liverdent Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Ortu Advisors Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13497421
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 321,991 363,990
Tangible Assets 5 148,318 180,303
470,309 544,293
CURRENT ASSETS
Stocks 6 1,500 1,500
Debtors 7 6,172 15,074
Cash at bank and in hand 2,810 266
10,482 16,840
Creditors: Amounts Falling Due Within One Year 8 (454,953 ) (379,474 )
NET CURRENT ASSETS (LIABILITIES) (444,471 ) (362,634 )
TOTAL ASSETS LESS CURRENT LIABILITIES 25,838 181,659
Creditors: Amounts Falling Due After More Than One Year 9 (348,981 ) (422,616 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,130 ) (6,130 )
NET LIABILITIES (329,273 ) (247,087 )
CAPITAL AND RESERVES
Called up share capital 10 20 20
Profit and Loss Account (329,293 ) (247,107 )
SHAREHOLDERS' FUNDS (329,273) (247,087)
Page 1
Page 2
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Dr Ahmed Giaziri
Director
14/01/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Liverdent Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13497421 . The registered office is 18 Endless Street, Sailsbury, Wiltshire, SP1 1DP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 10% reducing balance
Plant & Machinery 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
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4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2023 419,988
As at 30 September 2024 419,988
Amortisation
As at 1 October 2023 55,998
Provided during the period 41,999
As at 30 September 2024 97,997
Net Book Value
As at 30 September 2024 321,991
As at 1 October 2023 363,990
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2023 93,270 94,657 27,333 4,776 220,036
As at 30 September 2024 93,270 94,657 27,333 4,776 220,036
Depreciation
As at 1 October 2023 5,994 25,414 6,833 1,492 39,733
Provided during the period 8,728 17,311 5,125 821 31,985
As at 30 September 2024 14,722 42,725 11,958 2,313 71,718
Net Book Value
As at 30 September 2024 78,548 51,932 15,375 2,463 148,318
As at 1 October 2023 87,276 69,243 20,500 3,284 180,303
6. Stocks
2024 2023
£ £
Stock 1,500 1,500
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 6,172 13,074
Amounts owed by group undertakings - 2,000
6,172 15,074
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8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 8,586 4,707
Bank loans and overdrafts 65,784 30,365
Obligations under finance leases 8,628 5,684
Amounts owed to group undertakings 333,758 198,165
Other creditors 35,714 140,140
Taxation and social security 2,483 413
454,953 379,474
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 323,980 388,987
Obligations under finance lease 25,001 33,629
348,981 422,616
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 20 20
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