Livve Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 13662161

		2025		2024 as restated
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		26,596		39,895
Tangible Assets	5		16,875		2,386

			43,471		42,281
CURRENT ASSETS
Stocks	6	2,500		-
Debtors	7	38,248		24,611
Cash at bank and in hand		11,837		4,411

		52,585		29,022
Creditors: Amounts Falling Due Within One Year	8	(80,829 )		(20,879 )

NET CURRENT ASSETS (LIABILITIES)			(28,244 )		8,143

TOTAL ASSETS LESS CURRENT LIABILITIES			15,227		50,424

Creditors: Amounts Falling Due After More Than One Year	9		-		(5,337 )

NET ASSETS			15,227		45,087

CAPITAL AND RESERVES
Called up share capital	10		21,999		21,999
Share premium account			244,962		244,962
Profit and Loss Account			(251,734 )		(221,874 )

SHAREHOLDERS' FUNDS			15,227		45,087

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Livve Ltd

Balance Sheet (continued)

As At 31 December 2025

For the year 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 members have 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

Ms Melissa Sookia

Director

25th September 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Livve Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13662161 . The registered office is 7 Limewood Way, Seacroft, Leeds, LS14 1AB.

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. Research and Development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured.

If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.

Capitalised development costs are amortised on a straight line basis over five years from the date the platform was brought into use. The comparative figures have been restated to apply this policy from 2023 (note 13).

2.4. 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:

Leasehold	Straight line over the term of the lease
Plant & Machinery	20% Reducing Balance
Fixtures & Fittings	20% Reducing Balance
Computer Equipment	20% Reducing Balance

2.5. Leasing and Hire Purchase Contracts

Rentals payable under operating leases, including any initial rental and the benefit of any rent-free period, are charged to the profit and loss account on a straight line basis over the lease term.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 3)

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Livve Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Intangible Assets

	Development Costs
	£
Cost
As at 1 January 2025	66,491

As at 31 December 2025	66,491

Amortisation
As at 1 January 2025	26,596
Provided during the period	13,299

As at 31 December 2025	39,895

Net Book Value
As at 31 December 2025	26,596

As at 1 January 2025	39,895

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 January 2025	-	1,282	1,085	1,256	3,623
Additions	7,786	-	7,694	1,416	16,896

As at 31 December 2025	7,786	1,282	8,779	2,672	20,519

Depreciation
As at 1 January 2025	-	256	369	612	1,237
Provided during the period	108	205	1,682	412	2,407

As at 31 December 2025	108	461	2,051	1,024	3,644

Net Book Value
As at 31 December 2025	7,678	821	6,728	1,648	16,875

As at 1 January 2025	-	1,026	716	644	2,386

6. Stocks

	2025	2024 as restated
	£	£
Stock	2,500	-

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Livve Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Debtors

	2025	2024 as restated
	£	£
Due within one year
Trade debtors	19,760	7,492
Prepayments and accrued income	6,142	-
Other debtors	839	-
Corporation tax recoverable assets	400	-
VAT	5,362	16,541
Other taxes and social security	-	578

	32,503	24,611
Due after more than one year
Other debtors	5,745	-

	38,248	24,611

Other debtors due after more than one year comprise a rent deposit of £5,745 held by the landlord of the company's clinic premises.

8. Creditors: Amounts Falling Due Within One Year

	2025	2024 as restated
	£	£
Trade creditors	31,618	8,219
Other loans	1,438	-
Other taxes and social security	287	-
Other creditors	41,623	-
Other creditors (3)	-	11,160
Accruals and deferred income	2,985	1,500
Director's loan account	2,878	-

	80,829	20,879

Other loans comprise a merchant cash advance from PayPal Working Capital of £6,311 (2024, restated: £11,160) and a Capital on Tap facility of £1,438 (2024: £nil). The loan from a shareholder of £35,000 is interest free and repayable within 30 days of written demand.

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024 as restated
	£	£
Other creditors	-	5,337

10. Share Capital

	2025	2024 as restated
	£	£
Allotted, Called up and fully paid	21,999	21,999

Allotted, called up and fully paid: 21,999 (2024: 21,999) ordinary shares of £1 each. There were no changes in share capital during the year.

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Livve Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

11. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024 as restated
	£	£
Later than one year and not later than five years	44,656	-

	44,656	-

At 31 December 2025 the company had total future minimum payments under non-cancellable operating leases of £44,656 (2024: £nil), in respect of its clinic premises to the first break date and a motor vehicle.

12. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
Ms Melissa Sookia	-	27,980	30,858	-	(2,878 )

During the year the company made advances to Ms M L Sookia, a director, which were unsecured, interest free and repayable on demand. The balance at 1 January 2025 was £nil; advances of £27,980 were made and £30,858 was repaid, including £12,570 of net salary credited to the account, so that at 31 December 2025 the company owed the director £2,878. The maximum amount outstanding from the director during the year was £13,137.

13. Related Party Transactions

Invigorate Face Ltd (formerly Invigorate-IV Ltd) is a company of which Ms M L Sookia is the sole director and shareholder. During the year Invigorate Face Ltd charged the company £31,920 (2024: £14,000) for the specialist clinical services of Ms Sookia, which was settled in full during the year. The company also repaid in full a loan of £5,337 from Invigorate Face Ltd and received contributions of £3,084 from it towards shared premises costs; £63 was owed to the company by Invigorate Face Ltd at the year end.

14. Controlling Party

The company is controlled by Ms M L Sookia, who holds 67.7% of the issued share capital.

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