Acorah Software Products - Accounts Production 19.3.550 false true 31 August 2024 1 September 2023 false 1 September 2024 31 December 2025 31 December 2025 08678837 Mrs Agnes DONAZY iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08678837 2024-08-31 08678837 2025-12-31 08678837 2024-09-01 2025-12-31 08678837 frs-core:CurrentFinancialInstruments 2025-12-31 08678837 frs-core:ComputerEquipment 2025-12-31 08678837 frs-core:ComputerEquipment 2024-09-01 2025-12-31 08678837 frs-core:ComputerEquipment 2024-08-31 08678837 frs-core:ShareCapital 2025-12-31 08678837 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 08678837 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-12-31 08678837 frs-bus:FilletedAccounts 2024-09-01 2025-12-31 08678837 frs-bus:SmallEntities 2024-09-01 2025-12-31 08678837 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-12-31 08678837 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-12-31 08678837 frs-bus:Director1 2024-09-01 2025-12-31 08678837 frs-countries:EnglandWales 2024-09-01 2025-12-31 08678837 2023-08-31 08678837 2024-08-31 08678837 2023-09-01 2024-08-31 08678837 frs-core:CurrentFinancialInstruments 2024-08-31 08678837 frs-core:ShareCapital 2024-08-31 08678837 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 08678837
LIV ORGANIC COMPANY LIMITED
Unaudited Financial Statements
For the Period 1 September 2024 to 31 December 2025
Griff Consulting Ltd
Hova House, 1 Hova Villas
Brighton & Hove
BN3 3DH
LIV ORGANIC COMPANY LIMITED
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
LIV ORGANIC COMPANY LIMITED
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 08678837

| 31 December 2025 | 31 August 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 5 | 145 |  | 72 |
Cash at bank and in hand |  | 61 |  | 173 |
|  | 206 |  | 245 |
Creditors: Amounts Falling Due Within One Year | 6 | (141,237 ) |  | (127,580 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (141,031 ) |  | (127,335 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (141,031 ) |  | (127,335 )
NET LIABILITIES |  |  | (141,031 ) |  | (127,335 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | (141,131 ) |  | (127,435 )
SHAREHOLDERS' FUNDS |  |  | (141,031) |  | (127,335)

For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs Agnes DONAZY Director
19/08/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
LIV ORGANIC COMPANY LIMITED
Notes to the Financial Statements
For the Period 1 September 2024 to 31 December 2025
Notes to the Financial Statements
1. General Information
LIV ORGANIC COMPANY LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 08678837 . The registered office is Hova House, 1 Hova Villas, Hove, BN3 3DH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment | Depreciated in 3 years straight line, pro rata

2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 September 2024 | 992
As at 31 December 2025 | 992
Depreciation
As at 1 September 2024 | 992
As at 31 December 2025 | 992
Net Book Value
As at 31 December 2025 | -
As at 1 September 2024 | -

Page 2
Page 3
LIV ORGANIC COMPANY LIMITED
Notes to the Financial Statements (continued)
For the Period 1 September 2024 to 31 December 2025
5. Debtors

| 31 December 2025 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
VAT | - |  | 72
Other taxes and social security | 145 |  | -
| 145 |  | 72

6. Creditors: Amounts Falling Due Within One Year

| 31 December 2025 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 895 |  | 434
Bank loans and overdrafts | 8 |  | -
Other taxes and social security | - |  | 12
VAT | 32 |  | -
Director's loan account | 140,302 |  | 127,134
| 141,237 |  | 127,580

7. Share Capital

| 31 December 2025 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 3