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Registered number: 12569028
Livista Energy Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Goringe Accountants Ltd
1650 Arlington Business Park
Theale
Reading
Berkshire
RG7 4SA
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 12569028
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 1,245
- 1,245
CURRENT ASSETS
Debtors 5 285 54,709
Cash at bank and in hand 465 11,613
750 66,322
Creditors: Amounts Falling Due Within One Year 6 (650 ) (1,660,502 )
NET CURRENT ASSETS (LIABILITIES) 100 (1,594,180 )
TOTAL ASSETS LESS CURRENT LIABILITIES 100 (1,592,935 )
NET ASSETS/(LIABILITIES) 100 (1,592,935 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account - (1,593,035 )
SHAREHOLDERS' FUNDS 100 (1,592,935)
For the year ending 31 December 2024 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.
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
Mr Jean-Marc Ichbia
Director
23/04/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Livista Energy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12569028 . The registered office is C/O Goringe Accountants Ltd, Waterside, 1650 Arlington Business Park, Reading, Berkshire, RG7 4SA.
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. Going Concern Disclosure
The directors believe that the going concern basis is not appropriate as the company has ceased trading.
2.3. 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:
Plant & Machinery 5 Years Straight Line
Computer Equipment 3 Years Straight Line
2.4. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 4)
3 4
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 January 2024 1,250 666 1,916
Disposals (1,250 ) (666 ) (1,916 )
As at 31 December 2024 - - -
Depreciation
As at 1 January 2024 375 296 671
Provided during the period 250 222 472
Disposals (625 ) (518 ) (1,143 )
As at 31 December 2024 - - -
Net Book Value
As at 31 December 2024 - - -
As at 1 January 2024 875 370 1,245
Page 2
Page 3
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 285 54,709
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other taxes and social security - 18,317
Other creditors - 1,642,185
Accruals and deferred income 650 -
650 1,660,502
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
8. Related Party Transactions
Amounts due to related parties
Entities with control, joint control or significant influence over the company - £0 (2023: £1,642,185)
9. Ultimate Controlling Party
The company's ultimate controlling party is Livista Holding Sarl by virtue of his ownership of 100% of the issued share capital in the company.
Page 3