REGISTERED NUMBER: 15479189 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 10 FEBRUARY 2024 TO 31 DECEMBER 2024

FOR

LIV PROJEKT INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M Da Cruz

E Sjolander Da Cruz

REGISTERED OFFICE:

Studio 211 Scott House

Gibb Street

Birmingham

B9 4AA

REGISTERED NUMBER:

15479189 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

2nd Floor, 55 Ludgate Hill

London

EC4M 7JW

CURRENT ASSETS

Debtors: amounts falling due

within one year

4

241

Cash at bank

5

700

941

CREDITORS

Amounts falling due within one year

6

(3,641

)

NET CURRENT LIABILITIES

(2,700

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(2,700

)

CAPITAL AND RESERVES

Called up share capital

7

1

Retained earnings

(2,701

)

SHAREHOLDERS' FUNDS

(2,700

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 September 2025 and were signed on its behalf by:

E Sjolander Da Cruz - Director

1.	GENERAL INFORMATION

Liv Projekt Investment Limited is a private company limited by shares, it is incorporated and domiciled in England and Wales.

The address of the company's registered office is Studio 211 Scott House, Gibb Street, Birmingham, B9 4AA

The principal activity of the company is that of property investment. No properties were purchased in this accounting period.

This is the company's first statutory accounts since incorporation on 10 February 2024.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

Going concern

The parent company, H2 Projekt AB, has provided a letter of support for a twelve month period from the approval of these financial statements.

Having regard to the above, and having paid due regard to the company's projected results during the twelve months from the date the financial statements are approved and the anticipated cash flows, availability of bank facilities and mitigating actions that can be taken during that period, the directors believe it appropriate to adopt the going concern basis of accounting in preparing the financial statements.

The financial statements do not include any adjustments that would result from a withdrawal of the support provided by the company's parent.

Taxation

Tax is recognised in the Statement of income and retained earnings.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

Creditors

Short term creditors are measured at the transaction price.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed by group undertakings

1

Prepayments

240

241

5.	CASH AT BANK

£

Cash at bank and in hand

700

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

480

Amounts owed to group undertakings

1,000

Accruals

2,161

3,641

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

1

Ordinary

1

1

8.	RELATED PARTY DISCLOSURES

Debtors include a balance of £1 due from the parent H2 Projekt AB, which is included in amounts owed by group undertakings.

As at the period end the company owed £1,000 to a fellow subsidiary Liv Property Limited, which is included in amounts owed to group undertakings.

9.	ULTIMATE CONTROLLING PARTY

The immediate and ultimate parent company is H2 Projekt AB.