Livemoor Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10906335

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		8,932		12,932
Tangible Assets	5		28,130		41,481

			37,062		54,413
CURRENT ASSETS
Stocks	6	6,100		12,000
Debtors	7	23,422		25,638
Cash at bank and in hand		19,373		23,626

		48,895		61,264
Creditors: Amounts Falling Due Within One Year	8	(806,601 )		(502,442 )

NET CURRENT ASSETS (LIABILITIES)			(757,706 )		(441,178 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(720,644 )		(386,765 )

Creditors: Amounts Falling Due After More Than One Year	9		(24,916 )		(52,503 )

NET LIABILITIES			(745,560 )		(439,268 )

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			(745,660 )		(439,368 )

SHAREHOLDERS' FUNDS			(745,560)		(439,268)

Page 1

Page 2

Livemoor Limited

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Christopher O'Carroll

Director

29/05/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Livemoor Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10906335 . The registered office is Eyre Court Hotel, 2 Queen Street, Seaton, Devon, EX12 2NY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	Equally over the lease term
Fixtures, Fittings & Equipment	20% straight line

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 23 (2024: 20)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 September 2024	40,000

As at 31 August 2025	40,000

...CONTINUED

Page 3

Page 4

Livemoor Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

Amortisation
As at 1 September 2024	27,068
Provided during the period	4,000

As at 31 August 2025	31,068

Net Book Value
As at 31 August 2025	8,932

As at 1 September 2024	12,932

5. Tangible Assets

	Land & Property
	Leasehold	Fixtures, Fittings & Equipment	Total
	£	£	£
Cost
As at 1 September 2024	43,450	80,900	124,350
Additions	-	4,815	4,815

As at 31 August 2025	43,450	85,715	129,165

Depreciation
As at 1 September 2024	28,965	53,904	82,869
Provided during the period	4,828	13,338	18,166

As at 31 August 2025	33,793	67,242	101,035

Net Book Value
As at 31 August 2025	9,657	18,473	28,130

As at 1 September 2024	14,485	26,996	41,481

6. Stocks

	2025	2024
	£	£
Stock	6,100	12,000

7. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	23,422	25,638

Page 4

Page 5

Livemoor Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	45,270	19,469
Bank loans and overdrafts	92,088	65,445
Other creditors	324,179	171,508
Taxation and social security	345,064	246,020

	806,601	502,442

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	24,916	52,503

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

11. Related Party Transactions

Included in other creditors for the end of the financial period 31 August 2025 is £97,792 owed to the sole director and shareholder and another £202,451 owed to a connected company with the same sole director and shareholder.

These loans were interest free and repayable on demand.

Included in administrative expenses is the write off of an impaired loan receivable balance of £17,175 owed from a connected company with the same sole shareholder and a common director.

Page 5