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Registered Number: 09678903
England and Wales

 

 

 


Filleted Accounts

for the year ended 31 July 2024

for

LIVERPOOL INVENTORY SERVICES LTD

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 5,960    7,947 
Investments 4 29,227    29,227 
35,187    37,174 
Current assets      
Debtors: amounts falling due within one year 5 14,628    14,150 
Cash at bank and in hand 62,736    43,744 
77,364    57,894 
Creditors: amount falling due within one year 6 (110,354)   (93,966)
Net current assets (32,990)   (36,072)
 
Total assets less current liabilities 2,197    1,102 
Provisions for liabilities 7 (919)   (919)
Net assets 1,278    183 
 

Capital and reserves
     
Called up share capital 8 10,001    10,001 
Profit and loss account (8,723)   (9,818)
Shareholders' funds 1,278    183 
 


For the year ended 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 29 April 2025 and were signed on its behalf by:


-------------------------------
Steven Bray
Director
1
General Information
Liverpool Inventory Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 09678903, registration address Penny Lane Business Centre, 374 Smithdown Road, Liverpool, Merseyside, L15 5AN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees




Average number of employees during the year was 1 (2023 : 1).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 August 2023 8,369    265    8,634 
Additions    
Disposals    
At 31 July 2024 8,369    265    8,634 
Depreciation
At 01 August 2023 422    265    687 
Charge for year 1,987      1,987 
On disposals    
At 31 July 2024 2,409    265    2,674 
Net book values
Closing balance as at 31 July 2024 5,960      5,960 
Opening balance as at 01 August 2023 7,947      7,947 


4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 August 2023 29,227    29,227 
Additions  
Transfer to/from tangible fixed assets  
Disposals  
At 31 July 2024 29,227    29,227 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Other Debtors 14,628    14,150 
14,628    14,150 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 226   
Bank Loans & Overdrafts 19,754    23,021 
Corporation Tax 32,716    17,866 
PAYE & Social Security 40    160 
Other Creditors 45,358    45,274 
VAT 12,260    7,645 
110,354    93,966 

7.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 919    919 
919    919 

8.

Share Capital

Authorised
100 Ordinary shares of £100.00 each
1 A Ordinary share of £1.00 each
Allotted, called up and fully paid
2024
£
  2023
£
100 Ordinary shares of £100.00 each 10,000    10,000 
1 A Ordinary share of £1.00 each  
10,001    10,001 

2