2023-08-012024-07-312024-07-31false08135253Living Matters 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Living Matters Ltd

Registered Number
08135253
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

Living Matters Ltd
Company Information
for the year from 1 August 2023 to 31 July 2024

Director

Caroline Jane Holt

Registered Address

2 Upperton Gardens
Eastbourne
BN21 2AH

Registered Number

08135253 (England and Wales)
Living Matters Ltd
Statement of Financial Position
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,135637
1,135637
Current assets
Debtors424,84415,751
Cash at bank and on hand6942,134
25,53817,885
Creditors amounts falling due within one year5(18,807)(6,628)
Net current assets (liabilities)6,73111,257
Total assets less current liabilities7,86611,894
Creditors amounts falling due after one year6(7,333)(11,333)
Provisions for liabilities7(216)(121)
Net assets317440
Capital and reserves
Called up share capital100100
Profit and loss account217340
Shareholders' funds317440
The financial statements were approved and authorised for issue by the Director on 9 April 2025, and are signed on its behalf by:
Caroline Jane Holt
Director
Registered Company No. 08135253
Living Matters Ltd
Notes to the Financial Statements
for the year ended 31 July 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.
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.
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:
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 August 232171,6421,859
Additions607191798
At 31 July 248241,8332,657
Depreciation and impairment
At 01 August 231891,0331,222
Charge for year120180300
At 31 July 243091,2131,522
Net book value
At 31 July 245156201,135
At 31 July 2328609637
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables9004,800
Other debtors14,4401,447
Prepayments and accrued income9,5049,504
Total24,84415,751
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.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables2401,523
Taxation and social security18,5675,105
Total18,8076,628
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.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts7,33311,333
Total7,33311,333
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)216121
Total216121