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Registered Number: 16012989
England and Wales

 

 

 

LIVINGSTONE BUILDING SERVICE LTD



Unaudited Financial Statements
 


Period of accounts

Start date: 11 October 2024

End date: 31 October 2025

Livingstone Building Service Ltd
Contents Page
For the Period 11 October 2024 to 31 October 2025
Director Thomas Erin Livingstone
Registered Number 16012989
Registered Office
Leighton Buzzard
LU7 3SD
Accountants Clear View Accounting
2 Newtondale

Luton
LU4 9YD
Bankers Revolut Business
30 South Colonnade
London
E14 5HX
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 31 October 2025.
Principal activities
Principal activity of the company during the financial period was of Other building completion and finishing, General cleaning of buildings.
Director
The director who served the company throughout the period was as follows:
Thomas Erin Livingstone
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Thomas Erin Livingstone
Director

Date approved: 23 December 2025
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 October 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Clear View Accounting
31 October 2025



....................................................

Clear View Accounting
2 Newtondale

Luton
LU4 9YD
23 December 2025
3
 
 		 Notes
 		 2025
£
Turnover 73,182 
Gross profit 73,182 
Administrative expenses (45,271)
Other operating income 3,744 
Operating profit 31,655 
Interest payable and similar charges (844)
Profit/(Loss) on ordinary activities before taxation 30,811 
Tax on profit on ordinary activities (5,854)
Profit/(Loss) for the financial period 24,957 
 
4
 
 		 Notes
 		 2025
£
Current assets    
Debtors 4 2,635 
Cash at bank and in hand 28,377 
31,012 
Creditors: amount falling due within one year 5 (5,855)
Net current assets 25,157 
 
Total assets less current liabilities 25,157 
Net assets 25,157 
 

Capital and reserves 		   
Called up share capital 6 200 
Profit and loss account 24,957 
Shareholders' funds 25,157 
 


For the period ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges 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 financial statements were approved by the director on 23 December 2025 and were signed by:


-------------------------------
Thomas Erin Livingstone
Director
5
  Equity share capital   Revaluation reserve   Capital redemption reserve   Retained Earnings   Total
£ £ £ £ £
At 11 October 2024 - 
Profit for the period 24,957  24,957 
Total comprehensive income for the period -  -  -  24,957  24,957 
Shares issued 200  200 
Total investments by and distributions to owners 200  -  -  -  200 
At 31 October 2025 200  24,957  25,157 
6
General Information
Livingstone Building Service Ltd is a private company, limited by shares, registered in England and Wales, registration number 16012989, registration address , Leighton Buzzard , LU7 3SD.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
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:
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.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Directors' Emoluments

2025
£
Administrative Expenses
Directors Salaries 32,502 
32,502 

3.

Average number of employees

Average number of employees during the period was 1.
4.

Debtors: amounts falling due within one year

2025
£
Other Debtors 2,500 
PAYE & Social Security 135 
2,635 

5.

Creditors: amount falling due within one year

2025
£
Corporation Tax 5,854 
Other Creditors 1 
5,855 

6.

Share Capital

Allotted, called up and fully paid
2025
£
200 Class A shares of £1.00 each 200 
200 

7