Andrew Livermore Tutoring Limited 15978951 false 2025-10-01 2026-05-18 2026-05-18 The principal activity of the company is Tutoring Digita Accounts Production Advanced 6.30.9574.0 true 15978951 2025-10-01 2026-05-18 15978951 2026-05-18 15978951 core:CurrentFinancialInstruments 2026-05-18 15978951 core:CurrentFinancialInstruments core:WithinOneYear 2026-05-18 15978951 core:OfficeEquipment 2026-05-18 15978951 bus:SmallEntities 2025-10-01 2026-05-18 15978951 bus:AuditExemptWithAccountantsReport 2025-10-01 2026-05-18 15978951 bus:FilletedAccounts 2025-10-01 2026-05-18 15978951 bus:SmallCompaniesRegimeForAccounts 2025-10-01 2026-05-18 15978951 bus:RegisteredOffice 2025-10-01 2026-05-18 15978951 bus:Director1 2025-10-01 2026-05-18 15978951 bus:Director2 2025-10-01 2026-05-18 15978951 bus:PrivateLimitedCompanyLtd 2025-10-01 2026-05-18 15978951 core:OfficeEquipment 2025-10-01 2026-05-18 15978951 countries:EnglandWales 2025-10-01 2026-05-18 15978951 2025-09-30 15978951 core:OfficeEquipment 2025-09-30 15978951 2024-09-25 2025-09-30 15978951 2025-09-30 15978951 core:CurrentFinancialInstruments 2025-09-30 15978951 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 15978951 core:OfficeEquipment 2025-09-30 iso4217:GBP xbrli:pure

Registration number: 15978951

Andrew Livermore Tutoring Limited
Annual Report and Unaudited Financial Statements
for the Period from 1 October 2025 to 18 May 2026

Andrew Livermore Tutoring Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 8

Andrew Livermore Tutoring Limited

Company Information

Directors | Mr A Livermore Miss D F Franckeiss-Moor

Registered office | 21 Navigation Business Village Navigation Way Ashton-On-Ribble Preston PR2 2YP

Accountants | Rotherham Taylor Limited 21 Navigation Business Village Navigation Way Ashton-on-Ribble Preston PR2 2YP

Andrew Livermore Tutoring Limited

(Registration number: 15978951)
Balance Sheet as at 18 May 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | - | 359
Current assets |  |  |
Debtors | 5 | 10,382 | 1,370
Cash at bank and in hand |  | - | 27,488
|  | 10,382 | 28,858
Creditors: Amounts falling due within one year | 6 | (10,282) | (9,200)
Net current assets |  | 100 | 19,658
Total assets less current liabilities |  | 100 | 20,017
Provisions for liabilities |  | - | (68)
Net assets |  | 100 | 19,949
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | - | 19,849
Shareholders' funds |  | 100 | 19,949

For the financial period ending 18 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 6 August 2026 and signed on its behalf by:

Andrew Livermore Tutoring Limited

(Registration number: 15978951)
Balance Sheet as at 18 May 2026

......................................... Mr A Livermore Director |  |

Andrew Livermore Tutoring Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2025 to 18 May 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
21 Navigation Business Village Navigation Way
Ashton-On-Ribble
Preston
PR2 2YP
UK

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime). The financial statements have been prepared under the historical cost convention.

Basis of preparation

After the balance sheet date the directors resolved to cease trading and to apply for the company to be struck off the register. In light of this decision, the directors do not consider the going concern basis of accounting to be appropriate. Accordingly, these financial statements have been prepared on a basis other than going concern, which reflects the intention to realise assets and settle liabilities in the normal course of winding down the company’s affairs. The directors have considered the impact of this basis on the carrying amounts of assets and liabilities and have concluded that no adjustments (or: the following adjustments) are required.

Revenue recognition

Turnover comprises the fair value of the consideration received for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Andrew Livermore Tutoring Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2025 to 18 May 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Computer equipement | 33% Straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Andrew Livermore Tutoring Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2025 to 18 May 2026

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss. Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2 (2025 - 4).

Andrew Livermore Tutoring Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2025 to 18 May 2026

4 | Tangible assets

| Office equipment £ | Total £
Cost or valuation
At 1 October 2025 | 538 | 538
Disposals | (538) | (538)
At 18 May 2026 | - | -
Depreciation
At 1 October 2025 | 179 | 179
Eliminated on disposal | (179) | (179)
At 18 May 2026 | - | -
Carrying amount
At 18 May 2026 | - | -
At 30 September 2025 | 359 | 359

5 | Debtors

Current | 2026 £ | 2025 £
Trade debtors | - | 1,370
Other debtors | 10,382 | -
| 10,382 | 1,370

At the period end, the directors owed the company £10,382 (2025: £nil). Interest has been charged on this balance in accordance with HM Revenue & Customs guidance. The loan is unsecured and is repayable on demand. The directors expect to repay the loan in full within nine months of the period end

Andrew Livermore Tutoring Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2025 to 18 May 2026

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Loans and borrowings | 7 | - | 2,795
Trade creditors |  | - | 191
Taxation and social security |  | 8,835 | 4,822
Accruals and deferred income |  | 1,447 | 1,392
|  | 10,282 | 9,200

7 | Loans and borrowings

Current loans and borrowings

| 2026 £ | 2025 £
Directors' loan account | - | 2,795

The directors' loan account is non-interest bearing and is repayable on demand.

8 | Events after the reporting period

After the balance sheet date the directors resolved to cease trading and to apply for the company to be struck off the register. The financial statements have therefore been prepared on a basis other than going concern, as set out in the accounting policies note.
After the balance sheet date, the loan of £10,382 due from the directors was repaid in full.