Registration number: 06724922

Livingstone Finance UK Limited

Contents

Balance Sheet	1
Notes to the Financial Statements	2 to 5

Livingstone Finance UK Limited

(Registration number: 06724922)
Balance Sheet as at 30 April 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	-	194
Current assets
Stocks		-	11,998
Debtors	5	-	2,331
Cash at bank and in hand		1,650	5,409
		1,650	19,738
Creditors: Amounts falling due within one year	6	(3,105)	(5,853)
Net current (liabilities)/assets		(1,455)	13,885
Total assets less current liabilities		(1,455)	14,079
Creditors: Amounts falling due after more than one year	6	-	(14,020)
Net (liabilities)/assets		(1,455)	59
Capital and reserves
Called up share capital		4	4
Retained earnings		(1,459)	55
Shareholders' (deficit)/funds		(1,455)	59

For the financial period ending 30 April 2026 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 accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 May 2026 and signed on its behalf by:
 

......................................... Mrs R C Smith Director

Livingstone Finance UK Limited

Notes to the Financial Statements for the Period from 1 October 2025 to 30 April 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
7-9 Macon Court
Crewe
Cheshire
CW1 6EA

The principal place of business is:
7 Thorn Tree Drive
Crewe
Cheshire
CW1 4UA

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are prepared in Sterling, which is the functional currency of the company. All monetary amounts are rounded to the nearest £.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Livingstone Finance UK Limited

Notes to the Financial Statements for the Period from 1 October 2025 to 30 April 2026

Tax

The tax expense for the period comprises current tax.

The current 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 taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures, fittings and computer equipment	15% reducing balance/ straight line over 3 years

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2 (2025 - 2).

Livingstone Finance UK Limited

Notes to the Financial Statements for the Period from 1 October 2025 to 30 April 2026

4	Tangible assets

	Fixtures, fittings and computer equipment  £	Total £
Cost or valuation
At 1 October 2025	2,549	2,549
Disposals	(2,549)	(2,549)
At 30 April 2026	-	-
Depreciation
At 1 October 2025	2,355	2,355
Eliminated on disposal	(2,355)	(2,355)
At 30 April 2026	-	-
Carrying amount
At 30 April 2026	-	-
At 30 September 2025	194	194

5

Debtors

	2026 £	2025 £
Trade debtors	-	236
Other debtors	-	2,095
	-	2,331

Livingstone Finance UK Limited

Notes to the Financial Statements for the Period from 1 October 2025 to 30 April 2026

6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings		-	3,333
Trade creditors		815	348
Other creditors		2,290	2,172
		3,105	5,853

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings		-	14,020