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REGISTERED NUMBER: 04567666 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Livra (UK) Limited

Livra (UK) Limited (Registered number: 04567666)






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 (UK) Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: L Livramento
M Majdak
A A Knight





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





REGISTERED NUMBER: 04567666 (England and Wales)





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

Livra (UK) Limited (Registered number: 04567666)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 215,563 223,648

CURRENT ASSETS
Stocks 474,224 542,724
Debtors 5 2,670,459 2,541,817
Cash at bank 143,672 392,108
3,288,355 3,476,649
CREDITORS
Amounts falling due within one year 6 (1,897,590 ) (2,171,163 )
NET CURRENT ASSETS 1,390,765 1,305,486
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,606,328

1,529,134

CREDITORS
Amounts falling due after more than one
year

7

(66,172

)

(59,343

)

PROVISIONS FOR LIABILITIES (43,000 ) (42,413 )
NET ASSETS 1,497,156 1,427,378

CAPITAL AND RESERVES
Called up share capital 9 10,100 10,100
Retained earnings 10 1,487,056 1,417,278
SHAREHOLDERS' FUNDS 1,497,156 1,427,378

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 directors acknowledge their 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 (UK) Limited (Registered number: 04567666)

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 Board of Directors and authorised for issue on 27 June 2025 and were signed on its behalf by:





L Livramento - Director


Livra (UK) Limited (Registered number: 04567666)

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

1. STATUTORY INFORMATION

Livra (UK) 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. ACCOUNTING POLICIES

Basis of preparing the financial statements
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. The financial statements have been prepared under the historical cost convention.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% on reducing balance, 33% on cost and 25% on reducing balance

Stocks
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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 40 (2023 - 34 ) .

Livra (UK) Limited (Registered number: 04567666)

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

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 October 2023 631,554 138,318 74,500 42,111 886,483
Additions - - 57,579 - 57,579
At 30 September 2024 631,554 138,318 132,079 42,111 944,062
DEPRECIATION
At 1 October 2023 501,380 112,423 10,584 38,448 662,835
Charge for year 29,705 6,474 25,822 3,663 65,664
At 30 September 2024 531,085 118,897 36,406 42,111 728,499
NET BOOK VALUE
At 30 September 2024 100,469 19,421 95,673 - 215,563
At 30 September 2023 130,174 25,895 63,916 3,663 223,648

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 October 2023 443,868 49,000 492,868
Additions - 57,579 57,579
At 30 September 2024 443,868 106,579 550,447
DEPRECIATION
At 1 October 2023 324,483 1,021 325,504
Charge for year 27,008 19,447 46,455
At 30 September 2024 351,491 20,468 371,959
NET BOOK VALUE
At 30 September 2024 92,377 86,111 178,488
At 30 September 2023 119,385 47,979 167,364

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 422,480 612,454
Other debtors 2,247,979 1,929,363
2,670,459 2,541,817

Livra (UK) Limited (Registered number: 04567666)

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans and overdrafts 116,061 -
Hire purchase contracts 39,190 46,439
Trade creditors 815,542 739,026
Taxation and social security 364,388 248,751
Other creditors 562,409 1,136,947
1,897,590 2,171,163

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£    £   
Hire purchase contracts 66,172 59,343

8. SECURED DEBTS

The following secured debts are included within creditors:

30.9.24 30.9.23
£    £   
Hire purchase contracts 105,362 105,782

Hire purchase contracts are secured against the assets to which loans relate.

There is a fixed and floating charge over the assets of the company by Natwest Bank.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
10,100 Ordinary £1.00 10,100 10,100

10. RESERVES
Retained
earnings
£   

At 1 October 2023 1,417,278
Profit for the year 107,119
Dividends (37,341 )
At 30 September 2024 1,487,056

Livra (UK) Limited (Registered number: 04567666)

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

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2024 and 30 September 2023:

30.9.24 30.9.23
£    £   
L Livramento
Balance outstanding at start of year - -
Amounts advanced 117,401 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 117,401 -