IRIS Accounts Production v25.4.12.37 14631015 Board of Directors 1.4.25 31.12.25 31.12.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 14631015 2025-03-31 14631015 2025-12-31 14631015 2025-04-01 2025-12-31 14631015 2024-03-31 14631015 2024-04-01 2025-03-31 14631015 2025-03-31 14631015 ns15:EnglandWales 2025-04-01 2025-12-31 14631015 ns14:PoundSterling 2025-04-01 2025-12-31 14631015 ns10:Director1 2025-04-01 2025-12-31 14631015 ns10:PrivateLimitedCompanyLtd 2025-04-01 2025-12-31 14631015 ns10:SmallEntities 2025-04-01 2025-12-31 14631015 ns10:AuditExempt-NoAccountantsReport 2025-04-01 2025-12-31 14631015 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2025-12-31 14631015 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2025-12-31 14631015 ns10:FullAccounts 2025-04-01 2025-12-31 14631015 1 2025-04-01 2025-12-31 14631015 ns10:Director2 2025-04-01 2025-12-31 14631015 ns10:RegisteredOffice 2025-04-01 2025-12-31 14631015 ns5:CurrentFinancialInstruments 2025-12-31 14631015 ns5:CurrentFinancialInstruments 2025-03-31 14631015 ns5:ShareCapital 2025-12-31 14631015 ns5:ShareCapital 2025-03-31 14631015 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 14631015 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 14631015 ns5:IntangibleAssetsOtherThanGoodwill 2025-03-31 14631015 ns5:IntangibleAssetsOtherThanGoodwill 2025-04-01 2025-12-31 14631015 ns5:IntangibleAssetsOtherThanGoodwill 2025-12-31 14631015 ns5:IntangibleAssetsOtherThanGoodwill 2025-03-31 14631015 ns5:FurnitureFittings 2025-03-31 14631015 ns5:ComputerEquipment 2025-03-31 14631015 ns5:FurnitureFittings 2025-04-01 2025-12-31 14631015 ns5:ComputerEquipment 2025-04-01 2025-12-31 14631015 ns5:FurnitureFittings 2025-12-31 14631015 ns5:ComputerEquipment 2025-12-31 14631015 ns5:FurnitureFittings 2025-03-31 14631015 ns5:ComputerEquipment 2025-03-31 14631015 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 14631015 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 14631015 ns10:Director1 1 2025-03-31 14631015 ns10:Director1 1 2024-03-31 14631015 ns10:Director1 1 2025-04-01 2025-12-31 14631015 ns10:Director1 1 2024-04-01 2025-03-31 14631015 ns10:Director1 1 2025-12-31 14631015 ns10:Director1 1 2025-03-31 14631015 2 ns10:Director2 2025-03-31 14631015 2 ns10:Director2 2024-03-31 14631015 2 ns10:Director2 2025-04-01 2025-12-31 14631015 2 ns10:Director2 2024-04-01 2025-03-31 14631015 2 ns10:Director2 2025-12-31 14631015 2 ns10:Director2 2025-03-31

REGISTERED NUMBER: 14631015 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE PERIOD 1 APRIL 2025 TO 31 DECEMBER 2025 |

| FOR |

| LG LIVING LTD |

| LG LIVING LTD (REGISTERED NUMBER: 14631015) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2025 TO 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| LG LIVING LTD |

COMPANY INFORMATION

FOR THE PERIOD 1 APRIL 2025 TO 31 DECEMBER 2025

| DIRECTORS: | J D Green

| H G Green

| REGISTERED OFFICE: | 54 Charlotte Street

| London

| W1T 2NS

| REGISTERED NUMBER: | 14631015 (England and Wales)

| ACCOUNTANTS: | AGK Partners

| Chartered Accountants

| 1 Kings Avenue

| Winchmore Hill

| London

| N21 3NA

| LG LIVING LTD (REGISTERED NUMBER: 14631015) |

BALANCE SHEET

31 DECEMBER 2025

| 2025 |  | 2025

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | 1,906 |  |

Tangible assets | 5 | 5,877 |  | 3,098 |  |

5,877 |  | 5,004 |  |

CURRENT ASSETS

Debtors | 6 | 401,668 |  | 332,916 |  |

Cash at bank | 139,124 |  | 7,070 |  |

540,792 |  | 339,986 |  |

CREDITORS

Amounts falling due within one year | 7 | (241,707 | ) | (210,991 | ) |

NET CURRENT ASSETS | 299,085 |  | 128,995 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 304,962 |  | 133,999 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 304,960 |  | 133,997 |  |

304,962 |  | 133,999 |  |

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 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 8 February 2026 and were signed on its behalf by:

H G Green - Director

| LG LIVING LTD (REGISTERED NUMBER: 14631015) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2025 TO 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| LG Living 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Significant judgements and estimates

| In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period. or in the period of the revision and future periods where the revision affects both current and future periods.

| There are no significant judgements or estimates involved in the preparation of the financial statements.

| Turnover

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

| Tangible fixed assets

| Property, plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses. Such cost includes costs directly attributable to making the assets capable of operating as intended.

| The carrying value of tangible assets are reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable.

| Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

| Computer equipment |  | 25% Straight line method |  |

| Fixtures and Fittings |  | 20% Straight line method |  |

| Financial instruments

| Basic financial assets and liabilities, which include debtors, creditors, cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Taxation

| Taxation for the period 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.

| LG LIVING LTD (REGISTERED NUMBER: 14631015) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 APRIL 2025 TO 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 5 (2025 - 5 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 April 2025 | 2,382 |  |

| Disposals | (2,382 | ) |

| At 31 December 2025 | - |  |

| AMORTISATION

| At 1 April 2025 | 476 |  |

| Eliminated on disposal | (476 | ) |

| At 31 December 2025 | - |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 March 2025 | 1,906 |  |

| LG LIVING LTD (REGISTERED NUMBER: 14631015) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 APRIL 2025 TO 31 DECEMBER 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 April 2025 | - |  | 4,446 |  | 4,446 |  |

| Additions | 4,258 |  | - |  | 4,258 |  |

| At 31 December 2025 | 4,258 |  | 4,446 |  | 8,704 |  |

| DEPRECIATION

| At 1 April 2025 | - |  | 1,348 |  | 1,348 |  |

| Charge for period | 642 |  | 837 |  | 1,479 |  |

| At 31 December 2025 | 642 |  | 2,185 |  | 2,827 |  |

| NET BOOK VALUE

| At 31 December 2025 | 3,616 |  | 2,261 |  | 5,877 |  |

| At 31 March 2025 | - |  | 3,098 |  | 3,098 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2025 |

£ | £ |

| Trade debtors | 102,766 |  | 66,000 |  |

| Amounts owed by connected companies | 115,062 |  | - |  |

| Other debtors | 183,840 |  | 266,916 |  |

401,668 |  | 332,916 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2025 |

£ | £ |

| Trade creditors | 6,617 |  | 21,760 |  |

| Amounts owed to connected companies | - |  | 116,000 |  |

| Taxation and social security | 218,676 |  | 69,331 |  |

| Other creditors | 16,414 |  | 3,900 |  |

241,707 |  | 210,991 |  |

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the period ended 31 December 2025 and the year ended 31 March 2025:

2025 | 2025 |

£ | £ |

| H G Green

| Balance outstanding at start of period | - |  | - |  |

| Amounts advanced | 18,555 |  | - |  |

| Amounts repaid | (12,228 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of period | 6,327 |  | - |  |

| LG LIVING LTD (REGISTERED NUMBER: 14631015) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 APRIL 2025 TO 31 DECEMBER 2025

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

| J D Green

| Balance outstanding at start of period | - |  | - |  |

| Amounts advanced | 52,741 |  | - |  |

| Amounts repaid | (48,616 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of period | 4,125 |  | - |  |

| Interest of £107 has been charged on the overdrawn amount at the official rate of interest.

9. | RELATED PARTY DISCLOSURES

| Included in debtors, amounts falling due within one year, is an amount of £115,062 (March 2025 - £116,000 payable) due from connected companies. This loan is interest free and repayable on demand.