Livedale Holdings Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 13888375 (England and Wales)

Unaudited Financial Statements

for the Period 1 March 2024 to 30 April 2025

for

LIVEDALE HOLDINGS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

I J Potts

S M Potts

M J Potts

H C Potts

Registered office:

Unit D Wigan Enterprise Park

Seaman Way

Higher Ince

Wigan

Lancashire

WN2 2AG

Registered number:

13888375 (England and Wales)

Accountants:

Cowgills Limited

1st Floor Waterside House

Waterside Drive

Wigan

Lancashire

WN3 5AZ

FIXED ASSETS

Tangible assets

4

897,251

918,834

CURRENT ASSETS

Investments

5

200

Cash at bank

19,417

13,242

19,617

13,442

CREDITORS

Amounts falling due within one year

6

42,232

41,967

NET CURRENT LIABILITIES

(22,615

)

(28,525

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

874,636

890,309

CREDITORS

Amounts falling due after more than one
year

7

818,845

855,118

NET ASSETS

55,791

35,191

CAPITAL AND RESERVES

Called up share capital

9

300

Retained earnings

55,491

34,891

SHAREHOLDERS' FUNDS

55,791

35,191

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 2025 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 17 September 2025 and were signed on its behalf by:

H C Potts - Director

1.	STATUTORY INFORMATION

Livedale Holdings Ltd 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.

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.

Preparation of consolidated financial statements

The financial statements contain information about Livedale Holdings Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Tangible fixed assets are recognised at cost less depreciation.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST

At 1 March 2024

and 30 April 2025

925,000

DEPRECIATION

At 1 March 2024

6,166

Charge for period

21,583

At 30 April 2025

27,749

NET BOOK VALUE

At 30 April 2025

897,251

At 29 February 2024

918,834

5.	CURRENT ASSET INVESTMENTS

30.4.25

29.2.24

£

Shares in group undertakings

200

Investment relates to the shares purchased in Livedale Foam & Sundries Limited.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

29.2.24

£

Bank loans and overdrafts

30,000

Taxation and social security

12,232

11,967

42,232

41,967

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

29.2.24

£

Bank loans

162,676

198,949

Amounts owed to group undertakings

656,169

818,845

855,118

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.4.25

29.2.24

£

Bank loans

192,676

228,949

The amounts included in the bank loan figure of £192,676 (2024 - £228,949) are secured against the properties to which they relate.

9.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

30.4.25

29.2.24

value:

£

240

Ordinary A

1

240

60

Ordinary B

1

60

300