REGISTERED NUMBER: 07040077 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

LIV TECHNOLOGY CONCEPTS LIMITED

Page

Balance Sheet

1

FIXED ASSETS

1,397

8,224

CURRENT ASSETS

64,957

66,737

CREDITORS

Amounts falling due within one year

(70,531

)

(91,668

)

NET CURRENT LIABILITIES

(5,574

)

(24,931

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(4,177

)

(16,707

)

CREDITORS

Amounts falling due after more than one year

(14,210

)

(14,210

)

NET LIABILITIES

(18,387

)

(30,917

)

CAPITAL AND RESERVES

(18,387

)

(30,917

)

NOTES TO THE FINANCIAL STATEMENTS

1.	STATUTORY INFORMATION

Liv Technology Concepts Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

07040077

Registered office:

Unit 7 The Venture Centre

University Of Warwick Science Park

Sir William Lyons Road

Coventry

CV4 7EZ

The presentational currency of the financial statements is Pound Sterling (£) which is rounded to the nearest Pound (£).

2.	AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was 5 (2024 - 4 ) .

3.	TRANSITION TO FRS105

The company has adopted FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime for the first time for the year ended 31 August 2025. The transition date was 1 September 2023.

FRS105 does not permit the recognition of deferred tax. Therefore, the deferred tax asset of £12,215 brought forward in the comparative year and the related charge to the profit and loss of £6,982, previously recognised, has been reversed to retained earnings.

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 20 May 2026 and were signed by:

N M Martins Vitorino - Director