REGISTERED NUMBER: 03434415 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Livra Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

L Livramento

SECRETARY:

S Livramento

REGISTERED OFFICE:

Hub 1, Unit 29

Riverside Road

Wimbledon Stadium Business Centre

London

SW17 0BA

REGISTERED NUMBER:

03434415 (England and Wales)

ACCOUNTANTS:

Thornton Springer LLP

Chartered Accountants

67 Westow Street

London

SE19 3RW

FIXED ASSETS

Tangible assets

5

29,324

-

Investment property

6

4,186,814

4,186,814

4,216,138

4,186,814

CURRENT ASSETS

Debtors

7

759,884

760,553

Cash at bank

21,383

34,183

781,267

794,736

CREDITORS

Amounts falling due within one year

8

(1,291,636

)

(1,293,095

)

NET CURRENT LIABILITIES

(510,369

)

(498,359

)

TOTAL ASSETS LESS CURRENT LIABILITIES

3,705,769

3,688,455

CREDITORS

Amounts falling due after more than one year

9

(1,180,435

)

(1,223,926

)

PROVISIONS FOR LIABILITIES

(401,628

)

(401,628

)

NET ASSETS

2,123,706

2,062,901

CAPITAL AND RESERVES

Called up share capital

170

170

Share premium

187,930

187,930

Non distributable reserves

1,505,336

1,505,336

Retained earnings

430,270

369,465

SHAREHOLDERS' FUNDS

2,123,706

2,062,901

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 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 director and authorised for issue on 21 May 2026 and were signed by:

L Livramento - Director

1.	STATUTORY INFORMATION

Livra Investments Limited 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the recognition of certain financial assets and liabilities measured at fair value.

Turnover

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

Investment property

Investment properties are initially recognised at cost which includes purchase cost and any directly attributable expenditure. Investment properties are measured at fair value. The surplus or deficit arising on the revaluation of investment properties at their fair values are recognised in the income statement.

Taxation

Taxation for the year 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Deferred tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the balance sheet date that are expected to apply to reversal of the timing difference.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

30,153

At 30 September 2025

30,153

DEPRECIATION

Charge for year

829

At 30 September 2025

829

NET BOOK VALUE

At 30 September 2025

29,324

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

Additions

30,153

At 30 September 2025

30,153

DEPRECIATION

Charge for year

829

At 30 September 2025

829

NET BOOK VALUE

At 30 September 2025

29,324

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

and 30 September 2025

4,186,814

NET BOOK VALUE

At 30 September 2025

4,186,814

At 30 September 2024

4,186,814

Fair value at 30 September 2025 is represented by:

£

Valuation in 2012

292,437

Valuation in 2014

170,000

Valuation in 2016

958,609

Valuation in 2021

485,918

Cost

2,279,850

4,186,814

If investment properties had not been revalued they would have been included at the following historical cost:

30.9.25

30.9.24

£

£

Cost

2,279,850

2,279,850

Investment properties are valued annually by the director on fair value basis.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

-

1,971

Amounts owed by group undertakings

733,007

733,007

Other debtors

26,877

25,575

759,884

760,553

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

157,355

160,339

Hire purchase contracts

4,616

-

Trade creditors

149

-

Taxation and social security

42,393

45,154

Other creditors

1,087,123

1,087,602

1,291,636

1,293,095

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans

1,158,995

1,223,926

Hire purchase contracts

21,440

-

1,180,435

1,223,926

30.9.25

30.9.24

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans over 5 years by instalments

557,638

915,912

10.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

£

£

Bank loans

1,316,350

1,384,265

The bank loans advanced to the company are secured on the investment properties to which the loans relate.