FRS102 1A Filleted


Company registration number:						08817581
Going Live Communications Limited

Balance sheet
as at 30 April 2026

		30 Apr 26		30 Apr 25
	Note	£	£	£	£
Fixed assets
Tangible assets	4	15,525		11,128
			15,525		11,128
Current assets
Debtors		6,832		10,169
Cash at bank and in hand		388,718		364,350
			395,550		374,519
Creditors: amounts falling due within one year			(29,883)		(19,429)
Net current assets			365,667		355,090
Total assets less current liabilities			381,192		366,218
Provisions for liabilities			(3,361)		(2,782)
NET ASSETS			377,831		363,436

Capital and reserves
Called up share capital			1		1
Profit and loss account			377,830		363,435
TOTAL EQUITY			377,831		363,436


The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 April 2026.

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

The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.

1


Going Live Communications Limited

Notes to the financial statements
for the year ended 30 April 2026


1	Company information

	Going Live Communications Limited is a private company registered in England and Wales. Its registered number is 08817581. The company is limited by shares. Its registered office is White Rose House, Trash Green, Reading, Berkshire, RG30 3TR.

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 historic cost convention.

	Going concern
	In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.

	The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.

	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.:
	Motor Vehicle	-	25% straight line
	Plant & Equipment	-	25% straight line

	Financial instruments
	Debtors Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. Creditors Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

3


Going Live Communications Limited

Notes to the financial statements - continued
for the year ended 30 April 2026

2	Accounting policies - continued

	Taxation
	Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 taxation
	Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

	Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that been enacted or substantively enacted by the balance sheet date and that are expected to apply to the reversal of the timing difference.

	Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

	Retirement benefits
	The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.

3	Average number of employees

	During the year the average number of employees was 2 (2025 - 2).

4	Tangible fixed assets

		Plant and machinery etc.
		£
	Cost
	At 1 May 2025	275,581
	Additions	17,394
	At 30 April 2026	292,975

	Depreciation
	At 1 May 2025	264,453
	Charge for year	12,997
	At 30 April 2026	277,450


4


	Company registration number:		08817581
	Going Live Communications Limited

	Balance sheet - continued
	as at 30 April 2026

	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 Profit and loss account has not been delivered to the Registrar.

	Signed by:

	Mr S Emeny, Director
	12 June 2026

	2


	Company registration number:	08817581

	Annual report and unaudited financial statements
	for the year ended 30 April 2026
	for
	Going Live Communications Limited


	Pages for filing with the Registrar