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Company Registration No. 11577280 (England and Wales)
Livero Limited Unaudited accounts for the year ended 30 September 2025
Livero Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Livero Limited Company Information for the year ended 30 September 2025
Director
Mr G.R.J. Gurnsey
Company Number
11577280 (England and Wales)
Registered Office
18 Hollingreave Drive Rawtenstall Rossendale BB4 8EP United Kingdom
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Livero Limited Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
28,385 
17,811 
Current assets
Inventories
90,000 
75,000 
Debtors
5
10,665 
11,026 
Cash at bank and in hand
11,471 
91,202 
112,136 
177,228 
Creditors: amounts falling due within one year
6
(79,635)
(172,055)
Net current assets
32,501 
5,173 
Net assets
60,886 
22,984 
Capital and reserves
Called up share capital
120 
120 
Profit and loss account
60,766 
22,864 
Shareholders' funds
60,886 
22,984 
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 16 March 2026 and were signed on its behalf by
Mr G.R.J. Gurnsey Director Company Registration No. 11577280
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Livero Limited Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Livero Limited is a private company, limited by shares, registered in England and Wales, registration number 11577280. The registered office is 18 Hollingreave Drive, Rawtenstall, Rossendale, BB4 8EP, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% pa reducing balance
Fixtures & fittings
15% pa reducing balance
Computer equipment
25% pa reducing balance
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2024
27,617 
146 
1,174 
28,937 
Additions
14,030 
2,365 
- 
16,395 
At 30 September 2025
41,647 
2,511 
1,174 
45,332 
Depreciation
At 1 October 2024
10,684 
50 
392 
11,126 
Charge for the year
5,076 
355 
390 
5,821 
At 30 September 2025
15,760 
405 
782 
16,947 
Net book value
At 30 September 2025
25,887 
2,106 
392 
28,385 
At 30 September 2024
16,933 
96 
782 
17,811 
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Livero Limited Notes to the Accounts for the year ended 30 September 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
6,155 
11,026 
Accrued income and prepayments
4,510 
- 
10,665 
11,026 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
(27,646)
33,853 
Trade creditors
10,647 
84,029 
Taxes and social security
6,079 
1,185 
Other creditors
- 
28,950 
Loans from directors
89,155 
22,638 
Accruals
1,400 
1,400 
79,635 
172,055 
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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