2 false false false false false false false false false false true false false false false false false No description of principal activity 2024-07-01 Sage Accounts Production Advanced 2024 - FRS102_2024 3,654 3,654 xbrli:pure xbrli:shares iso4217:GBP 05472279 2024-07-01 2025-06-30 05472279 2025-06-30 05472279 2024-06-30 05472279 2023-07-01 2024-06-30 05472279 2024-06-30 05472279 2023-06-30 05472279 bus:Director1 2024-07-01 2025-06-30 05472279 bus:Director2 2024-07-01 2025-06-30 05472279 core:WithinOneYear 2025-06-30 05472279 core:WithinOneYear 2024-06-30 05472279 core:ShareCapital 2025-06-30 05472279 core:ShareCapital 2024-06-30 05472279 core:RetainedEarningsAccumulatedLosses 2025-06-30 05472279 core:RetainedEarningsAccumulatedLosses 2024-06-30 05472279 bus:SmallEntities 2024-07-01 2025-06-30 05472279 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 05472279 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 05472279 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 05472279 bus:FullAccounts 2024-07-01 2025-06-30 05472279 core:OfficeEquipment 2025-06-30 05472279 core:OfficeEquipment 2024-07-01 2025-06-30
COMPANY REGISTRATION NUMBER: 05472279

Livigno Snow Limited

Filleted Unaudited Financial Statements

30 June 2025

Livigno Snow Limited

Statement of Financial Position

30 June 2025

| 2025 | 2024
Note | £ | £ | £

Current assets

Debtors | 6 | 16,254 |  | 42,020
Cash at bank and in hand | 46,974 |  | 39,287
| -------- |  | --------
| 63,228 |  | 81,307

Creditors: amounts falling due within one year | 7 | 25,754 |  | 48,050
| -------- |  | --------
Net current assets |  | 37,474 | 33,257
|  | -------- | --------
Total assets less current liabilities |  | 37,474 | 33,257
|  | -------- | --------
Net assets |  | 37,474 | 33,257
|  | -------- | --------

Capital and reserves

Called up share capital |  | 100 | 100
Profit and loss account |  | 37,374 | 33,157
|  | -------- | --------
Shareholders funds |  | 37,474 | 33,257
|  | -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 June 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 financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 6 February 2026 , and are signed on behalf of the board by:

R Horne | N Mcleary
Director | Director

Company registration number: 05472279

Livigno Snow Limited

Notes to the Financial Statements

Year ended 30 June 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 176 Brighton Road, Coulsdon, Surrey, CR5 2NF, United Kingdom.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The directors have reviewed the anticipated level of future trading of the company for the period of 12 months from the date of signing the financial statements. Based upon this review the directors have concluded that the financial statements should be prepared on a going concern basis.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Corporation tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Equipment | - | 25% per annum

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Tangible assets

| Equipment | Total
| £ | £
Cost |  |
At 1 July 2024 and 30 June 2025 | 3,654 | 3,654
| ------- | -------
Depreciation |  |
At 1 July 2024 and 30 June 2025 | 3,654 | 3,654
| ------- | -------
Carrying amount |  |
At 30 June 2025 | – | –
| ------- | -------
At 30 June 2024 | – | –
| ------- | -------

6. Debtors

| 2025 | 2024
| £ | £
Other debtors | 16,254 | 42,020
| -------- | --------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Corporation tax | 1,058 | –
Other creditors | 24,696 | 48,050
| -------- | --------
| 25,754 | 48,050
| -------- | --------

8. Related party transactions
The company was under the control of Mr R Horne and Ms N McLeary throughout the current period. At the balance sheet date the company owed Ms N McLeary £810 (2024: £2,761) and Mr R Horne £1,645 (2024: £1,645) and these are included in creditors.