2024-08-01 2025-07-31 false Capium Accounts Production 1.1 11751454 2024-08-01 2025-07-31 11751454 bus:FullAccounts 2024-08-01 2025-07-31 11751454 bus:FRS102 2024-08-01 2025-07-31 11751454 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 11751454 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 11751454 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 11751454 2024-08-01 2025-07-31 11751454 2025-07-31 11751454 bus:RegisteredOffice 2024-08-01 2025-07-31 11751454 core:WithinOneYear 2025-07-31 11751454 core:AfterOneYear 2025-07-31 11751454 1 2024-08-01 2025-07-31 11751454 bus:Director1 2024-08-01 2025-07-31 11751454 bus:Director1 2025-07-31 11751454 bus:Director1 2023-02-01 2024-07-31 11751454 2023-02-01 11751454 bus:LeadAgentIfApplicable 2024-08-01 2025-07-31 11751454 2023-02-01 2024-07-31 11751454 2024-07-31 11751454 core:WithinOneYear 2024-07-31 11751454 core:AfterOneYear 2024-07-31 11751454 bus:EntityAccountantsOrAuditors 2023-02-01 2024-07-31 11751454 bus:OrdinaryShareClass1 2024-08-01 2025-07-31 11751454 bus:OrdinaryShareClass1 2025-07-31 11751454 bus:OrdinaryShareClass1 2023-02-01 2024-07-31 11751454 bus:OrdinaryShareClass1 2024-07-31 11751454 core:ComputerEquipment 2024-08-01 2025-07-31 11751454 core:ComputerEquipment 2025-07-31 11751454 core:ComputerEquipment 2024-07-31 11751454 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-07-31 11751454 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-07-31 11751454 core:CostValuation core:Non-currentFinancialInstruments 2025-07-31 11751454 core:CostValuation core:Non-currentFinancialInstruments 2024-07-31 11751454 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-07-31 11751454 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-07-31 11751454 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-07-31 11751454 core:Non-currentFinancialInstruments 2025-07-31 11751454 core:Non-currentFinancialInstruments 2024-07-31 11751454 core:ShareCapital 2025-07-31 11751454 core:ShareCapital 2024-07-31 11751454 core:RetainedEarningsAccumulatedLosses 2025-07-31 11751454 core:RetainedEarningsAccumulatedLosses 2024-07-31 11751454 dpl:Item1 2024-08-01 11751454 dpl:Item1 2025-07-31 11751454 dpl:Item1 2023-02-01 11751454 dpl:Item1 2024-07-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 11751454
England and Wales
Filleted Accounts
for the year ended 31 July 2025
for
THE LIVINGROOMS INTERIORS LTD

The Livingrooms Interiors Ltd Statement of Financial Position As at 31 July 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 2,075 |  | 1,651
|  | 2,075 |  | 1,651
Current assets |  |  |
Stocks | 4 | 87,250 |  | 27,250
Debtors | 5 | - |  | 31,099
Cash at bank and in hand |  | 4,714 |  | 5,785
|  | 91,964 |  | 64,134
Creditors: amount falling due within one year | 6 | (162,000) |  | (101,510)
Net current assets |  | (70,036) |  | (37,376)
Total assets less current liabilities |  | (67,961) |  | (35,725)
Provisions for liabilities | 7 | (567) |  | (567)
Net assets |  | (68,528) |  | (36,292)
Capital and reserves |  |  |
Called up share capital | 8 | 2 |  | 2
Profit and loss account |  | (68,530) |  | (36,294)
Shareholders' funds |  | (68,528) |  | (36,292)
For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 01 July 2026 and were signed by:
------------------------------- Paul Terence Potter Director
1

The Livingrooms Interiors Ltd Notes to the Financial Statements For the year ended 31 July 2025
General Information The Livingrooms Interiors Ltd is a private company, limited by shares, registered in England and Wales, registration number 11751454, registration address 328 Hoylake Road, Moreton, Wirral, Merseyside, CH46 6DF. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment | 25% Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 3 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Computer Equipment |  | Total
| £ |  | £
At 01 August 2024 | 2,007 |  | 2,007
Additions | 1,115 |  | 1,115
Disposals | - |  | -
At 31 July 2025 | 3,122 |  | 3,122
Depreciation
At 01 August 2024 | 356 |  | 356
Charge for year | 691 |  | 691
On disposals | - |  | -
At 31 July 2025 | 1,047 |  | 1,047
Net book values
Closing balance as at 31 July 2025 | 2,075 |  | 2,075
Opening balance as at 01 August 2024 | 1,651 |  | 1,651
4. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Stocks | 87,250 |  | 27,250
| 87,250 |  | 27,250
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | - |  | 28,118
Corporation Tax | - |  | 2,981
| - |  | 31,099
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 36,684 |  | 22,897
Bank Loans & Overdrafts | 5,809 |  | 9,681
PAYE & Social Security | 687 |  | 44
Other Creditors | - |  | -
Directors' Current Accounts | 118,259 |  | 65,409
VAT | 561 |  | 3,479
| 162,000 |  | 101,510
7. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 567 |  | 567
| 567 |  | 567
8. | Share Capital Authorised 2 Ordinary shares of £1.00 each
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
2 Ordinary shares of £1.00 each | 2 |  | 2
| 2 |  | 2
2