Company Registration No. SC733091 (Scotland)
Livingston Park Ltd
Unaudited accounts
for the year ended 31 October 2025
Livingston Park Ltd
Unaudited accounts
Contents
Livingston Park Ltd
Company Information
for the year ended 31 October 2025
Directors
Davide Perella
Jennifer Perella
Company Number
SC733091 (Scotland)
Registered Office
Blackrock House Ltd
2-8 Millar Crescent
Edinburgh
Midlothian
EH10 5HW
Scotland
Accountants
AGL Tax Solutions LLP
2A Station Yard
Haddington
East Lothian
EH41 3PP
Livingston Park Ltd
Statement of financial position
as at 31 October 2025
Debtors
1,227,226
2,453,883
Cash at bank and in hand
18
91
Creditors: amounts falling due within one year
(852,258)
(2,093,407)
Net current assets
374,986
360,567
Net assets
374,986
360,567
Called up share capital
2
2
Profit and loss account
374,984
360,565
Shareholders' funds
374,986
360,567
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 directors acknowledge their 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 of Directors and authorised for issue on 29 July 2026 and were signed on its behalf by
Davide Perella
Director
Company Registration No. SC733091
Livingston Park Ltd
Notes to the Accounts
for the year ended 31 October 2025
Livingston Park Ltd is a private company, limited by shares, registered in Scotland, registration number SC733091. The registered office is Blackrock House Ltd, 2-8 Millar Crescent, Edinburgh, Midlothian, EH10 5HW, Scotland.
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.
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.
The accounts have been prepared under the historical cost convention.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 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.
Amounts falling due within one year
Amounts due from group undertakings etc.
809,783
809,853
Accrued income and prepayments
-
1,643,973
Livingston Park Ltd
Notes to the Accounts
for the year ended 31 October 2025
5
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
-
1,137,326
Amounts owed to group undertakings and other participating interests
675,683
831,931
Taxes and social security
125,075
99,792
6
Average number of employees
During the year the average number of employees was 0 (2024: 0).