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Company Registration No. 08713060 (England and Wales)
Live A Little (UK) Ltd Unaudited accounts for the year ended 31 October 2025
Live A Little (UK) Ltd Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
37,694
49,783
Current assets
Cash at bank and in hand
42,960
77,495
Creditors: amounts falling due within one year
5
(43,044)
(73,611)
Net current (liabilities)/assets
(84)
3,884
Total assets less current liabilities
37,610
53,667
Creditors: amounts falling due after more than one year
6
(26,523)
(32,547)
Provisions for liabilities
Deferred tax
(7,162)
(9,459)
Net assets
3,925
11,661
Capital and reserves
Called up share capital
7
101
101
Profit and loss account
3,824
11,560
Shareholders' funds
3,925
11,661
For the year ending 31 October 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 14 July 2026 and were signed on its behalf by
Ray Tomkins Director Company Registration No. 08713060
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Live A Little (UK) Ltd Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Live A Little (UK) Ltd is a private company, limited by shares, registered in England and Wales, registration number 08713060. The registered office is Sopers House, Sopers Road, Cuffley, EN6 4RY.
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.
Turnover
Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
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% reducing balance
Fixtures & fittings
25% straight line
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Live A Little (UK) Ltd Notes to the Accounts for the year ended 31 October 2025
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 November 2024
100,906
13,456
114,362
Additions
-
2,796
2,796
At 31 October 2025
100,906
16,252
117,158
Depreciation
At 1 November 2024
55,146
9,433
64,579
Charge for the year
11,440
3,445
14,885
At 31 October 2025
66,586
12,878
79,464
Net book value
At 31 October 2025
34,320
3,374
37,694
At 31 October 2024
45,760
4,023
49,783
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
414
1,109
VAT
10,612
9,834
Obligations under finance leases and hire purchase contracts
6,024
6,024
Taxes and social security
7,562
11,112
Other creditors
18,180
41,985
Loans from directors
252
247
Accruals
-
3,300
43,044
73,611
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Obligations under finance leases and hire purchase contracts
26,523
32,547
7
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
1 A Ordinary shares of £1 each
1
1
101
101
8
Average number of employees
During the year the average number of employees was 9 (2024: 7).
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