REGISTERED NUMBER: 04580385

LIVESTOCK LINK LTD

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

11,962

14,418

CURRENT ASSETS

Debtors

5

97,191

154,294

Cash at bank

111,345

18,846

208,536

173,140

CREDITORS

Amounts falling due within one year

6

139,604

79,396

NET CURRENT ASSETS

68,932

93,744

TOTAL ASSETS LESS CURRENT LIABILITIES

80,894

108,162

PROVISIONS FOR LIABILITIES

2,991

3,605

NET ASSETS

77,903

104,557

CAPITAL AND RESERVES

Called up share capital

90

90

Capital redemption reserve

110

110

Retained earnings

77,703

104,357

SHAREHOLDERS' FUNDS

77,903

104,557

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 Profit and Loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 October 2025 and were signed on its behalf by:

Mrs C A Talbot - Director

1.	STATUTORY INFORMATION

Livestock Link Ltd is a private company limited by shares. The company is registered in England under number 04580385 and the address of the registered office is Barclays Bank Chambers, Bridge Street, Stratford-upon-Avon, Warwickshire, CV37 6AH. The company's place of business is 18 Range Meadow Close, Leamington Spa, Warwickshire, CV32 6RU.

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.

Tangible fixed assets

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

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost and 12.5% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss account, 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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

78,125

Additions

1,441

At 31 March 2025

79,566

DEPRECIATION

At 1 April 2024

63,707

Charge for year

3,897

At 31 March 2025

67,604

NET BOOK VALUE

At 31 March 2025

11,962

At 31 March 2024

14,418

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

95,349

142,636

Other debtors

1,842

11,658

97,191

154,294

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

93,879

53,788

Taxation and social security

11,513

11,186

Other creditors

34,212

14,422

139,604

79,396