The average number of persons, including directors, employed by the company during the period was as follows:

During the period, a material prior period error was identified relating to the omission of direct costs and the associated intercompany balance. As a result, expenses and liabilities were understated by £11,820 in the prior year's financial statements.

The comparative figures have been restated to reflect the correction of this error. The impact of the restatement was a reduction in opening retained earnings of £11,820 as at 31 October 2024.

LOOP Live (UK) Limited is a private company limited by shares incorporated in Scotland. The registered office is Level 5, 9 Haymarket Square, Edinburgh, Scotland, EH3 8RY.

For the period ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true