LIVING EAST THREE LIMITED


Directors	JAMES, Gregory Pierre William
	KUBSIK, Sylwia Dorota


Registered Address	C/O Factotum Group Llp The Kinetic Centre
	Theobald Street
	Borehamwood
	WD6 4PJ


Registered Number	15521621 (England and Wales)

Balance Sheet as at
28 February 2026

	Notes	2026		2025
		£	£	£	£
Called up share capital not paid			2		2
Fixed assets
Tangible assets	3		595,525		595,525
			595,525		595,525
Current assets
Cash at bank and on hand		8,301		7,485
		8,301		7,485
Creditors amounts falling due within one year	5	(177,806)		(185,100)
Net current assets (liabilities)			(169,503)		(177,613)
Total assets less current liabilities			426,022		417,912
Creditors amounts falling due after one year	6		(418,571)		(418,572)
Net assets			7,451		(660)
Capital and reserves
Called up share capital			2		2
Profit and loss account			7,449		(662)
Shareholders' funds			7,451		(660)

The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 7 October 2026, and are signed on its behalf by:

JAMES, Gregory Pierre William
Director
Registered Company No. 15521621

LIVING EAST THREE LIMITED

Notes to the Financial Statements
for the year ended 28 February 2026

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		1

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 March 25	595,525
	At 28 February 26	595,525
	Net book value
	At 28 February 26	595,525
	At 28 February 25	595,525

4.	Debtors: amounts due within one year

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	2,313	-
Taxation and social security	1,888	-
Other creditors	171,445	183,000
Accrued liabilities and deferred income	2,160	2,100
Total	177,806	185,100

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	418,571	418,572
Total	418,571	418,572