REGISTERED NUMBER: 04567666 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Livra (UK) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L Livramento

M Majdak

A A Knight

REGISTERED OFFICE:

Hub 1, Unit 29

Riverside Road

Wimbledon Stadium Business Centre

London

SW17 0BA

REGISTERED NUMBER:

04567666 (England and Wales)

ACCOUNTANTS:

Thornton Springer LLP

Chartered Accountants

67 Westow Street

London

SE19 3RW

FIXED ASSETS

Tangible assets

4

290,221

215,563

CURRENT ASSETS

Stocks

504,224

474,224

Debtors

5

2,613,123

2,670,459

Cash at bank

945,626

143,672

4,062,973

3,288,355

CREDITORS

Amounts falling due within one year

6

(2,236,076

)

(1,897,590

)

NET CURRENT ASSETS

1,826,897

1,390,765

TOTAL ASSETS LESS CURRENT LIABILITIES

2,117,118

1,606,328

CREDITORS

Amounts falling due after more than one year

7

(135,976

)

(66,172

)

PROVISIONS FOR LIABILITIES

(62,380

)

(43,000

)

NET ASSETS

1,918,762

1,497,156

CAPITAL AND RESERVES

Called up share capital

9

10,100

10,100

Retained earnings

10

1,908,662

1,487,056

SHAREHOLDERS' FUNDS

1,918,762

1,497,156

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 directors acknowledge their 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 Board of Directors and authorised for issue on 4 June 2026 and were signed on its behalf by:

L Livramento - Director

1.	STATUTORY INFORMATION

Livra (UK) 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on reducing balance, 33% on cost and 25% on reducing balance

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 33 (2024 - 40 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

631,554

138,318

132,079

42,111

944,062

Additions

5,330

-

130,786

-

136,116

At 30 September 2025

636,884

138,318

262,865

42,111

1,080,178

DEPRECIATION

At 1 October 2024

531,085

118,897

36,406

42,111

728,499

Charge for year

22,967

4,856

33,635

-

61,458

At 30 September 2025

554,052

123,753

70,041

42,111

789,957

NET BOOK VALUE

At 30 September 2025

82,832

14,565

192,824

-

290,221

At 30 September 2024

100,469

19,421

95,673

-

215,563

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

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 October 2024

443,868

106,579

550,447

Additions

-

130,786

130,786

At 30 September 2025

443,868

237,365

681,233

DEPRECIATION

At 1 October 2024

351,491

20,468

371,959

Charge for year

20,611

31,244

51,855

At 30 September 2025

372,102

51,712

423,814

NET BOOK VALUE

At 30 September 2025

71,766

185,653

257,419

At 30 September 2024

92,377

86,111

178,488

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

565,207

422,480

Other debtors

2,047,916

2,247,979

2,613,123

2,670,459

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

60,658

116,061

Hire purchase contracts

48,115

39,190

Trade creditors

665,233

815,542

Taxation and social security

451,843

364,388

Other creditors

1,010,227

562,409

2,236,076

1,897,590

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Hire purchase contracts

135,976

66,172

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

£

£

Hire purchase contracts

184,091

105,362

Hire purchase contracts are secured against the assets to which loans relate.

There is a fixed and floating charge over the assets of the company by Natwest Bank.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

10,100

Ordinary

£1.00

10,100

10,100

10.

RESERVES

Retained

earnings

£

At 1 October 2024

1,487,056

Profit for the year

563,109

Dividends

(141,503

)

At 30 September 2025

1,908,662

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

30.9.25

30.9.24

£

£

L Livramento

Balance outstanding at start of year

117,401

-

Amounts advanced

62,472

117,401

Amounts repaid

(60,282

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

119,591

117,401