REGISTERED NUMBER: 09658211 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

LIVINGSTONE INTERNATIONAL HOLDINGS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N Collen

C Grandin

A Isgrig

R Hagelgans

H S T Widlund

REGISTERED OFFICE:

67 Newland Street

Witham

Essex

CM8 1AA

REGISTERED NUMBER:

09658211 (England and Wales)

ACCOUNTANTS:

Wilson Devenish

67 Newland Street

Witham

Essex

CM8 1AA

FIXED ASSETS

Intangible assets

4

-

8,023

Tangible assets

5

-

-

Investments

6

29,025

29,025

29,025

37,048

CURRENT ASSETS

Debtors

7

145,364

67,933

Cash at bank

155,009

137,303

300,373

205,236

CREDITORS

Amounts falling due within one year

8

138,146

95,425

NET CURRENT ASSETS

162,227

109,811

TOTAL ASSETS LESS CURRENT LIABILITIES

191,252

146,859

CAPITAL AND RESERVES

Called up share capital

70,000

64,000

Share premium

14,000

-

Capital redemption reserve

16,000

16,000

Retained earnings

91,252

66,859

SHAREHOLDERS' FUNDS

191,252

146,859

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 November 2025 and were signed on its behalf by:

N Collen - Director

1.	STATUTORY INFORMATION

Livingstone International 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.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Brand and web domain registrations is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost

Investments in associates

Investments in associate undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 year 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2024

and 31 March 2025

80,215

AMORTISATION

At 1 April 2024

72,192

Charge for year

8,023

At 31 March 2025

80,215

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

8,023

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

13,805

DEPRECIATION

At 1 April 2024

and 31 March 2025

13,805

NET BOOK VALUE

At 31 March 2025

-

6.	FIXED ASSET INVESTMENTS

Interest

in

associate

£

COST

At 1 April 2024

and 31 March 2025

29,025

NET BOOK VALUE

At 31 March 2025

29,025

At 31 March 2024

29,025

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

110

36,352

Other debtors

145,254

31,581

145,364

67,933

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

70,259

76,214

Amounts owed to participating interests

256

256

Taxation and social security

19,078

12,657

Other creditors

48,553

6,298

138,146

95,425