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Company Registration No. 03688753 (England and Wales)
Lisoma International Limited Unaudited accounts for the year ended 31 December 2024
Lisoma International Limited Unaudited accounts Contents
Page
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Lisoma International Limited Company Information for the year ended 31 December 2024
Director
K L Aspinall Nessling
Company Number
03688753 (England and Wales)
Registered Office
14 Whyke Road Chichester PO19 7AN England
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Lisoma International Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
326 
446 
Investments
- 
40 
326 
486 
Current assets
Inventories
96,511 
110,316 
Debtors
118,125 
185,281 
Cash at bank and in hand
205,202 
134,665 
419,838 
430,262 
Creditors: amounts falling due within one year
(188,981)
(209,769)
Net current assets
230,857 
220,493 
Net assets
231,183 
220,979 
Capital and reserves
Called up share capital
10,000 
10,000 
Profit and loss account
221,183 
210,979 
Shareholders' funds
231,183 
220,979 
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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 25 April 2025 and were signed on its behalf by
K L Aspinall Nessling Director Company Registration No. 03688753
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Lisoma International Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Lisoma International Limited is a private company, limited by shares, registered in England and Wales, registration number 03688753. The registered office is 14 Whyke Road, Chichester, PO19 7AN, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Revenue, described as turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes
Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2001, is being amortised evenly over its estimated useful life of twenty years.
Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost
Stock
Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on reducing balance
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Lisoma International Limited Notes to the Accounts for the year ended 31 December 2024
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2024
34,946 
At 31 December 2024
34,946 
Amortisation
At 1 January 2024
34,946 
At 31 December 2024
34,946 
Net book value
At 31 December 2024
- 
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 January 2024
8,306 
At 31 December 2024
8,306 
Depreciation
At 1 January 2024
7,860 
Charge for the year
120 
At 31 December 2024
7,980 
Net book value
At 31 December 2024
326 
At 31 December 2023
446 
6
Investments
Subsidiary undertakings 
£ 
Valuation at 1 January 2024
40 
Disposals
(40)
Valuation at 31 December 2024
- 
7
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
34,283 
176,418 
Amounts due from group undertakings etc.
75,448 
- 
Accrued income and prepayments
5,358 
- 
Other debtors
3,036 
8,863 
118,125 
185,281 
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Lisoma International Limited Notes to the Accounts for the year ended 31 December 2024
8
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
18,100 
28,336 
VAT
18,969 
12,073 
Trade creditors
36,002 
132,591 
Amounts owed to group undertakings and other participating interests
6,812 
20,825 
Taxes and social security
53 
53 
Accruals
109,045 
15,891 
188,981 
209,769 
9
Controlling party
The controlling party is BioActive Pharma Ltd
10
Average number of employees
During the year the average number of employees was 0 (2023: 1).
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