IRIS Accounts Production v26.2.0.496 11793077 director 1.2.25 31.1.26 31.1.26 0 0 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh117930772025-01-31117930772026-01-31117930772025-02-012026-01-31117930772024-01-31117930772024-02-012025-01-31117930772025-01-3111793077ns15:EnglandWales2025-02-012026-01-3111793077ns14:PoundSterling2025-02-012026-01-3111793077ns10:Director12025-02-012026-01-3111793077ns10:PrivateLimitedCompanyLtd2025-02-012026-01-3111793077ns10:SmallEntities2025-02-012026-01-3111793077ns10:AuditExempt-NoAccountantsReport2025-02-012026-01-3111793077ns10:SmallCompaniesRegimeForDirectorsReport2025-02-012026-01-3111793077ns10:SmallCompaniesRegimeForAccounts2025-02-012026-01-3111793077ns10:FullAccounts2025-02-012026-01-311179307712025-02-012026-01-3111793077ns10:RegisteredOffice2025-02-012026-01-3111793077ns5:CurrentFinancialInstruments2026-01-3111793077ns5:CurrentFinancialInstruments2025-01-3111793077ns5:ShareCapital2026-01-3111793077ns5:ShareCapital2025-01-3111793077ns5:RetainedEarningsAccumulatedLosses2026-01-3111793077ns5:RetainedEarningsAccumulatedLosses2025-01-3111793077ns5:NetGoodwill2025-02-012026-01-3111793077ns5:IntangibleAssetsOtherThanGoodwill2025-02-012026-01-3111793077ns5:PlantMachinery2025-02-012026-01-3111793077ns5:NetGoodwill2025-01-3111793077ns5:NetGoodwill2026-01-3111793077ns5:NetGoodwill2025-01-3111793077ns5:LandBuildings2025-01-3111793077ns5:PlantMachinery2025-01-3111793077ns5:LandBuildings2025-02-012026-01-3111793077ns5:LandBuildings2026-01-3111793077ns5:PlantMachinery2026-01-3111793077ns5:LandBuildings2025-01-3111793077ns5:PlantMachinery2025-01-3111793077ns5:CostValuation2025-01-3111793077ns5:WithinOneYearns5:CurrentFinancialInstruments2026-01-3111793077ns5:WithinOneYearns5:CurrentFinancialInstruments2025-01-31
REGISTERED NUMBER: 11793077 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

LIVESTRATA LTD
LIVESTRATA LTD (REGISTERED NUMBER: 11793077)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


LIVESTRATA LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2026







DIRECTOR: J J MacLeod





REGISTERED OFFICE: Haughdell House
Park Road
Banstead
Surrey
SM7 3EL





REGISTERED NUMBER: 11793077 (England and Wales)





ACCOUNTANTS: Upton Neenan Lees
Chartered Accountants
Suite 1B
Quadrant House North
65 Croydon Road
Caterham
Surrey
CR3 6PB
Page 1
LIVESTRATA LTD (REGISTERED NUMBER: 11793077)

BALANCE SHEET
31 JANUARY 2026

31.1.26 31.1.25
Notes £    £   
FIXED ASSETS
Intangible assets 4 97,200 108,000
Tangible assets 5 1,658,365 1,677,730
Investments 6 1,367,732 828,139
3,123,297 2,613,869

CURRENT ASSETS
Debtors 7 36,266,073 35,705,812
Cash at bank 148,023 636,090
36,414,096 36,341,902
CREDITORS
Amounts falling due within one year 8 (30,337,333 ) (30,823,765 )
NET CURRENT ASSETS 6,076,763 5,518,137
TOTAL ASSETS LESS CURRENT
LIABILITIES
9,200,060
8,132,006

CAPITAL AND RESERVES
Called up share capital 2,000 2,000
Retained earnings 9,198,060 8,130,006
9,200,060 8,132,006

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 August 2026 and were signed by:





J J MacLeod - Director


The notes form part of these financial statements

Page 2
LIVESTRATA LTD (REGISTERED NUMBER: 11793077)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026


1. STATUTORY INFORMATION

Livestrata Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
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
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

Page 3 continued...
LIVESTRATA LTD (REGISTERED NUMBER: 11793077)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2026


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 February 2025
and 31 January 2026 108,000
AMORTISATION
Charge for year 10,800
At 31 January 2026 10,800
NET BOOK VALUE
At 31 January 2026 97,200
At 31 January 2025 108,000

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 February 2025 1,595,000 106,562 1,701,562
Additions - 2,389 2,389
At 31 January 2026 1,595,000 108,951 1,703,951
DEPRECIATION
At 1 February 2025 - 23,832 23,832
Charge for year - 21,754 21,754
At 31 January 2026 - 45,586 45,586
NET BOOK VALUE
At 31 January 2026 1,595,000 63,365 1,658,365
At 31 January 2025 1,595,000 82,730 1,677,730

6. FIXED ASSET INVESTMENTS

31.1.26 31.1.25
£    £   
Shares in group undertakings 112 112
Other investments not loans 1,367,620 828,027
1,367,732 828,139

Page 4 continued...
LIVESTRATA LTD (REGISTERED NUMBER: 11793077)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2026


6. FIXED ASSET INVESTMENTS - continued

Additional information is as follows:
Shares in
group
undertakings
£   
COST
At 1 February 2025
and 31 January 2026 112
NET BOOK VALUE
At 31 January 2026 112
At 31 January 2025 112

Investments (neither listed nor unlisted) were as follows:
31.1.26 31.1.25
£    £   
Unlisted Investments 828,027 828,027
No description 539,593 -
1,367,620 828,027

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.26 31.1.25
£    £   
Other debtors 36,266,073 35,705,812

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.26 31.1.25
£    £   
Trade creditors 12,728 23,154
Taxation and social security 556 343,519
Other creditors 30,324,049 30,457,092
30,337,333 30,823,765

Page 5