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REGISTERED NUMBER: 03434415 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Livra Investments Limited

Livra Investments Limited (Registered number: 03434415)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Livra Investments Limited

Company Information
for the Year Ended 30 September 2024







DIRECTOR: L Livramento





SECRETARY: S Livramento





REGISTERED OFFICE: Hub 1, Unit 29
Riverside Road
Wimbledon Stadium Business Centre
London
SW17 0BA





REGISTERED NUMBER: 03434415 (England and Wales)





ACCOUNTANTS: Thornton Springer LLP
Chartered Accountants
67 Westow Street
London
SE19 3RW

Livra Investments Limited (Registered number: 03434415)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £   
FIXED ASSETS
Investment property 5 4,186,814 4,186,814

CURRENT ASSETS
Debtors 6 760,553 518,582
Cash at bank 34,183 14,134
794,736 532,716
CREDITORS
Amounts falling due within one year 7 (1,293,095 ) (1,125,427 )
NET CURRENT LIABILITIES (498,359 ) (592,711 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,688,455

3,594,103

CREDITORS
Amounts falling due after more than one
year

8

(1,223,926

)

(1,211,315

)

PROVISIONS FOR LIABILITIES (401,628 ) (401,628 )
NET ASSETS 2,062,901 1,981,160

CAPITAL AND RESERVES
Called up share capital 170 170
Share premium 187,930 187,930
Non distributable reserves 1,505,336 1,505,336
Retained earnings 369,465 287,724
SHAREHOLDERS' FUNDS 2,062,901 1,981,160

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Livra Investments Limited (Registered number: 03434415)

Balance Sheet - continued
30 September 2024


The 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.

The financial statements were approved by the director and authorised for issue on 27 June 2025 and were signed by:





L Livramento - Director


Livra Investments Limited (Registered number: 03434415)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Livra Investments 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. STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention as modified by the recognition of certain financial assets and liabilities measured at fair value.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property
Investment properties are initially recognised at cost which includes purchase cost and any directly attributable expenditure. Investment properties are measured at fair value. The surplus or deficit arising on the revaluation of investment properties at their fair values are recognised in the income statement.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Deferred tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the balance sheet date that are expected to apply to reversal of the timing difference.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Livra Investments Limited (Registered number: 03434415)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 October 2023
and 30 September 2024 4,186,814
NET BOOK VALUE
At 30 September 2024 4,186,814
At 30 September 2023 4,186,814

Fair value at 30 September 2024 is represented by:
£   
Valuation in 2012 292,437
Valuation in 2014 170,000
Valuation in 2016 958,609
Valuation in 2021 485,918
Cost 2,279,850
4,186,814

If investment properties had not been revalued they would have been included at the following historical cost:

30.9.24 30.9.23
£    £   
Cost 2,279,850 2,279,850

Investment properties are valued annually by the director on fair value basis.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 1,971 -
Amounts owed by group undertakings 733,007 493,007
Other debtors 25,575 25,575
760,553 518,582

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans and overdrafts 160,339 206,610
Taxation and social security 45,154 55,164
Other creditors 1,087,602 863,653
1,293,095 1,125,427

Livra Investments Limited (Registered number: 03434415)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£    £   
Bank loans 1,223,926 1,211,315

Amounts falling due in more than five years:

Repayable by instalments
Bank loans over 5 years by instalments 915,912 407,539

9. SECURED DEBTS

The following secured debts are included within creditors:

30.9.24 30.9.23
£    £   
Bank loans 1,384,265 1,417,925

The bank loans advanced to the company are secured on the investment properties to which the loans relate.