Caseware UK (AP4) 2025.0.111 2025.0.111 2025-08-31 2025-08-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.1 2024-09-01 false No description of principal activity 1 true true false 12831062 2024-09-01 2025-08-31 12831062 2023-09-01 2024-08-31 12831062 2025-08-31 12831062 2024-08-31 12831062 2023-09-01 12831062 c:Director1 2024-09-01 2025-08-31 12831062 d:CurrentFinancialInstruments 2025-08-31 12831062 d:CurrentFinancialInstruments 2024-08-31 12831062 d:CurrentFinancialInstruments d:WithinOneYear 2025-08-31 12831062 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 12831062 d:ShareCapital 2024-09-01 2025-08-31 12831062 d:ShareCapital 2025-08-31 12831062 d:ShareCapital 2023-09-01 2024-08-31 12831062 d:ShareCapital 2024-08-31 12831062 d:ShareCapital 2023-09-01 12831062 d:RetainedEarningsAccumulatedLosses 2024-09-01 2025-08-31 12831062 d:RetainedEarningsAccumulatedLosses 2025-08-31 12831062 d:RetainedEarningsAccumulatedLosses 2023-09-01 2024-08-31 12831062 d:RetainedEarningsAccumulatedLosses 2024-08-31 12831062 d:RetainedEarningsAccumulatedLosses 2023-09-01 12831062 c:OrdinaryShareClass1 2024-09-01 2025-08-31 12831062 c:OrdinaryShareClass1 2025-08-31 12831062 c:OrdinaryShareClass1 2024-08-31 12831062 c:FRS102 2024-09-01 2025-08-31 12831062 c:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 12831062 c:FullAccounts 2024-09-01 2025-08-31 12831062 c:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 12831062 e:PoundSterling 2024-09-01 2025-08-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12831062 LIVING BALANCE LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
LIVING BALANCE LIMITED REGISTERED NUMBER: 12831062 STATEMENT OF FINANCIAL POSITION AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Stocks |  | 2,554 |  | 15,844 |
Debtors: amounts falling due within one year | 4 | 25,412 |  | 5,981 |
|  | 27,966 |  | 21,825 |
Creditors: amounts falling due within one year | 5 | (21,448) |  | (52,493) |
Net current assets/(liabilities) |  |  | 6,518 |  | (30,668)
Total assets less current liabilities |  |  | 6,518 |  | (30,668)
Net assets/(liabilities) |  |  | 6,518 |  | (30,668)
Capital and reserves |  |  |  |  |
Called up share capital | 6 |  | 2 |  | 2
Profit and loss account | 7 |  | 6,516 |  | (30,670)
|  |  | 6,518 |  | (30,668)
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 6 February 2026.
N Wootten
Director
The notes on pages 4 to 6 form part of these financial statements. Page 1
LIVING BALANCE LIMITED REGISTERED NUMBER: 12831062 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 AUGUST 2025 Page 2
LIVING BALANCE LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 AUGUST 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 September 2023 | 2 | (53,053) | (53,051)
Comprehensive income for the year |  |  |
Profit for the year | - | 22,383 | 22,383
Total comprehensive income for the year | - | 22,383 | 22,383
At 1 September 2024 | 2 | (30,670) | (30,668)
Comprehensive income for the year |  |  |
Profit for the year | - | 37,186 | 37,186
Total comprehensive income for the year | - | 37,186 | 37,186
At 31 August 2025 | 2 | 6,516 | 6,518
| The notes on pages 4 to 6 form part of these financial statements.
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LIVING BALANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 1.Accounting policies
| 1.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 1.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 1.3 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
| 1.4 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss. Page 4
LIVING BALANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 1.Accounting policies (continued)
| 1.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 1.6 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
2. | Judgments in applying accounting policies and key sources of estimation uncertainty
IIn the application of the company's accounting policies management is required to make judgements,estimates and assumptions about the carrying value of assets and liabilities that are not readilyascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates. The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised. The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below: Prepayments & Accrued Expenditure The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers. These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
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LIVING BALANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 792 | -
| Other debtors | 24,618 | 5,979
| Called up share capital not paid | 2 | 2
|  | 25,412 | 5,981
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 12,911 | 20,411
| Corporation tax | 6,037 | -
| Other creditors | - | 29,582
| Accruals and deferred income | 2,500 | 2,500
|  | 21,448 | 52,493
6. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and partly paid |  |
|  | 2 (2024 - 2) Ordinary shares of £1.00 each | 2 | 2
7. | Reserves
Profit and loss account The profit and loss reserve account is fully distributable.
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