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Registered Number: 13324802
England and Wales
LIV TECHNOLOGY LTD
Abridged Accounts
Period of accounts Start date: 31 March 2024 End date: 30 March 2025

Liv Technology Ltd Statement of Financial Position As at 30 March 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 4 | 3,997 |  | 9,873
|  | 3,997 |  | 9,873
Current assets |  |  |
Stocks |  | 9,772 |  | 10,589
Debtors |  | 565,657 |  | 486,244
Cash at bank and in hand |  | 59,274 |  | 30,051
|  | 634,703 |  | 526,884
Creditors: amount falling due within one year |  | (663,682) |  | (540,823)
Net current assets |  | (28,979) |  | (13,939)
Total assets less current liabilities |  | (24,982) |  | (4,066)
Provisions for liabilities |  | (18,816) |  | (10,718)
Net assets |  | (43,798) |  | (14,784)
Capital and reserves |  |  |
Called up share capital | 5 | 210 |  | 210
Profit and loss account |  | (44,008) |  | (14,994)
Shareholders' funds |  | (43,798) |  | (14,784)
For the year ended 30 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 28 November 2025 and were signed on its behalf by:
------------------------------- Ryan Sadi Saban Director
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Liv Technology Ltd Notes to the Abridged Financial Statements For the year ended 30 March 2025
General Information Liv Technology Ltd is a private company, limited by shares, registered in England and Wales, registration number 13324802, registration address 167-169 Great Portland Street, 5th Floor, London, W1W 5PF. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | 10% Straight Line
Computer Equipment | 25% Straight Line
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Directors' Emoluments
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Administrative Expenses
Directors Salaries | 66,238 |  | 94,197
Directors Pension Contributions | 10,007 |  | 11,970
| 76,245 |  | 106,167
3. | Average number of employees Average number of employees during the year was 12 (2024 : 8).
4. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 31 March 2024 | 730 |  | 25,522 |  | 26,252
Additions | - |  | 710 |  | 710
Disposals | - |  | - |  | -
At 30 March 2025 | 730 |  | 26,232 |  | 26,962
Depreciation
At 31 March 2024 | 213 |  | 16,166 |  | 16,379
Charge for year | 73 |  | 6,513 |  | 6,586
On disposals | - |  | - |  | -
At 30 March 2025 | 286 |  | 22,679 |  | 22,965
Net book values
Closing balance as at 30 March 2025 | 444 |  | 3,553 |  | 3,997
Opening balance as at 31 March 2024 | 517 |  | 9,356 |  | 9,873
5. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
1,000 Class C shares of £0.01 each | 10 |  | 10
7,500 Class A1 shares of £0.01 each | 75 |  | 75
2,500 Class A2 shares of £0.01 each | 25 |  | 25
10,000 Class B shares of £0.01 each | 100 |  | 100
| 210 |  | 210
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