REGISTERED NUMBER: 04145064 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

LIVELINES UK LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs JM Jones

Miss L S H Jones

SECRETARY:

Miss L Jones

REGISTERED OFFICE:

Victory House

400 Pavilion Drive

Northampton Business Park

Northampton

Northamptonshire

NN4 7PA

REGISTERED NUMBER:

04145064 (England and Wales)

ACCOUNTANTS:

Elliott, Mortlock, Busby & Co Limited

12 High Street

Stanford le Hope

Essex

SS17 0EY

FIXED ASSETS

Tangible assets

5

172,565

194,969

CURRENT ASSETS

Debtors

6

275,179

264,208

Cash at bank

1,046,442

675,381

1,321,621

939,589

CREDITORS

Amounts falling due within one year

7

969,193

636,257

NET CURRENT ASSETS

352,428

303,332

TOTAL ASSETS LESS CURRENT LIABILITIES

524,993

498,301

PROVISIONS FOR LIABILITIES

8

19,051

22,687

NET ASSETS

505,942

475,614

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

505,842

475,514

SHAREHOLDERS' FUNDS

505,942

475,614

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 directors acknowledge their 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 Board of Directors and authorised for issue on 21 October 2026 and were signed on its behalf by:

Mrs JM Jones - Director

1.	STATUTORY INFORMATION

Livelines UK Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities. Turnover is shown net of value added tax, 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.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

10% on reducing balance

Plant and machinery

-

20% straight line basis

Equipment, fixtures and fittings

-

20% straight line basis

Motor vehicles

-

25% on reducing balance

During the year the directors elected to change the depreciation method for Equipment, Fixtures and Fittings in order to fairly represent the company's consumption of the economic benefits from these assets.

Taxation

Taxation represents the sum of tax currently payable and deferred tax.

The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Operating leases

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 5 ) .

5.	TANGIBLE FIXED ASSETS

Equipment,

Improvements

fixtures

to

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 February 2025

129,015

75,457

9,186

32,818

246,476

Additions

3,959

-

5,841

-

9,800

At 31 January 2026

132,974

75,457

15,027

32,818

256,276

DEPRECIATION

At 1 February 2025

12,902

15,092

3,989

19,524

51,507

Charge for year

11,710

15,092

2,082

3,320

32,204

At 31 January 2026

24,612

30,184

6,071

22,844

83,711

NET BOOK VALUE

At 31 January 2026

108,362

45,273

8,956

9,974

172,565

At 31 January 2025

116,113

60,365

5,197

13,294

194,969

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

255,207

256,592

Other debtors

19,972

7,616

275,179

264,208

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

104,379

109,763

Corporation tax

136,997

139,150

Social security and other taxes

263,919

251,949

Other creditors

77,894

54,916

Loan from holding company

386,004

80,479

969,193

636,257

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

19,051

22,687

Deferred

tax

£

Balance at 1 February 2025

22,687

Credit to Income Statement during year

(3,636

)

Balance at 31 January 2026

19,051

The provision for deferred taxation is made up of accelerated capital allowances.

9.	PENSION COMMITMENTS

The company operates one defined contribution pension scheme. The assets of the scheme are held separately from those of the company in independently administered funds. At the balance sheet date there were £533 unpaid contributions (2025: £276).