LIVOS HOMES LIMITED

LIVOS HOMES LIMITED - Company Information

2020-09-012021-08-312021-08-31false09729546LIVOS HOMES LIMITED2022-03-2968100iso4217:GBPxbrli:pure097295462020-09-01097295462021-08-31097295462020-09-012021-08-31097295462019-09-01097295462020-08-31097295462019-09-012020-08-3109729546bus:SmallEntities2020-09-012021-08-3109729546bus:AuditExempt-NoAccountantsReport2020-09-012021-08-3109729546bus:AbridgedAccounts2020-09-012021-08-3109729546bus:PrivateLimitedCompanyLtd2020-09-012021-08-3109729546core:WithinOneYear2021-08-3109729546core:AfterOneYear2021-08-3109729546core:WithinOneYear2020-08-3109729546core:AfterOneYear2020-08-3109729546core:ShareCapital2021-08-3109729546core:SharePremium2021-08-3109729546core:RevaluationReserve2021-08-3109729546core:OtherReservesSubtotal2021-08-3109729546core:RetainedEarningsAccumulatedLosses2021-08-3109729546core:ShareCapital2020-08-3109729546core:SharePremium2020-08-3109729546core:RevaluationReserve2020-08-3109729546core:OtherReservesSubtotal2020-08-3109729546core:RetainedEarningsAccumulatedLosses2020-08-3109729546core:LandBuildings2021-08-3109729546core:PlantMachinery2021-08-3109729546core:Vehicles2021-08-3109729546core:FurnitureFittings2021-08-3109729546core:OfficeEquipment2021-08-3109729546core:NetGoodwill2021-08-3109729546core:IntangibleAssetsOtherThanGoodwill2021-08-3109729546core:ListedExchangeTraded2021-08-3109729546core:UnlistedNon-exchangeTraded2021-08-3109729546core:LandBuildings2020-08-3109729546core:PlantMachinery2020-08-3109729546core:Vehicles2020-08-3109729546core:FurnitureFittings2020-08-3109729546core:OfficeEquipment2020-08-3109729546core:NetGoodwill2020-08-3109729546core:IntangibleAssetsOtherThanGoodwill2020-08-3109729546core:ListedExchangeTraded2020-08-3109729546core:UnlistedNon-exchangeTraded2020-08-3109729546core:LandBuildings2020-09-012021-08-3109729546core:PlantMachinery2020-09-012021-08-3109729546core:Vehicles2020-09-012021-08-3109729546core:FurnitureFittings2020-09-012021-08-3109729546core:OfficeEquipment2020-09-012021-08-3109729546core:NetGoodwill2020-09-012021-08-3109729546core:IntangibleAssetsOtherThanGoodwill2020-09-012021-08-3109729546core:ListedExchangeTraded2020-09-012021-08-3109729546core:UnlistedNon-exchangeTraded2020-09-012021-08-3109729546core:MoreThanFiveYears2020-09-012021-08-3109729546core:Non-currentFinancialInstruments2021-08-3109729546core:Non-currentFinancialInstruments2020-08-3109729546dpl:CostSales2020-09-012021-08-3109729546dpl:DistributionCosts2020-09-012021-08-3109729546dpl:AdministrativeExpenses2020-09-012021-08-3109729546core:LandBuildings2020-09-012021-08-3109729546core:PlantMachinery2020-09-012021-08-3109729546core:Vehicles2020-09-012021-08-3109729546core:FurnitureFittings2020-09-012021-08-3109729546core:OfficeEquipment2020-09-012021-08-3109729546core:NetGoodwill2020-09-012021-08-3109729546core:IntangibleAssetsOtherThanGoodwill2020-09-012021-08-3109729546dpl:GroupUndertakings2020-09-012021-08-3109729546dpl:ParticipatingInterests2020-09-012021-08-3109729546dpl:GroupUndertakingscore:ListedExchangeTraded2020-09-012021-08-3109729546core:ListedExchangeTraded2020-09-012021-08-3109729546dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2020-09-012021-08-3109729546core:UnlistedNon-exchangeTraded2020-09-012021-08-3109729546dpl:CostSales2019-09-012020-08-3109729546dpl:DistributionCosts2019-09-012020-08-3109729546dpl:AdministrativeExpenses2019-09-012020-08-3109729546core:LandBuildings2019-09-012020-08-3109729546core:PlantMachinery2019-09-012020-08-3109729546core:Vehicles2019-09-012020-08-3109729546core:FurnitureFittings2019-09-012020-08-3109729546core:OfficeEquipment2019-09-012020-08-3109729546core:NetGoodwill2019-09-012020-08-3109729546core:IntangibleAssetsOtherThanGoodwill2019-09-012020-08-3109729546dpl:GroupUndertakings2019-09-012020-08-3109729546dpl:ParticipatingInterests2019-09-012020-08-3109729546dpl:GroupUndertakingscore:ListedExchangeTraded2019-09-012020-08-3109729546core:ListedExchangeTraded2019-09-012020-08-3109729546dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2019-09-012020-08-3109729546core:UnlistedNon-exchangeTraded2019-09-012020-08-3109729546core:NetGoodwill2021-08-3109729546core:IntangibleAssetsOtherThanGoodwill2021-08-3109729546core:LandBuildings2021-08-3109729546core:PlantMachinery2021-08-3109729546core:Vehicles2021-08-3109729546core:FurnitureFittings2021-08-3109729546core:OfficeEquipment2021-08-3109729546core:AfterOneYear2021-08-3109729546core:WithinOneYear2021-08-3109729546core:ListedExchangeTraded2021-08-3109729546core:UnlistedNon-exchangeTraded2021-08-3109729546core:ShareCapital2021-08-3109729546core:SharePremium2021-08-3109729546core:RevaluationReserve2021-08-3109729546core:OtherReservesSubtotal2021-08-3109729546core:RetainedEarningsAccumulatedLosses2021-08-3109729546core:NetGoodwill2020-08-3109729546core:IntangibleAssetsOtherThanGoodwill2020-08-3109729546core:LandBuildings2020-08-3109729546core:PlantMachinery2020-08-3109729546core:Vehicles2020-08-3109729546core:FurnitureFittings2020-08-3109729546core:OfficeEquipment2020-08-3109729546core:AfterOneYear2020-08-3109729546core:WithinOneYear2020-08-3109729546core:L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LIVOS HOMES LIMITED

Registered Number
09729546
(England and Wales)

Unaudited Financial Statements for the Year Ended
31 August 2021

LIVOS HOMES LIMITED

Company Information
for the year from 1 September 2020 to 31 August 2021


Directors	NICOL, Suzanne Clare


Registered Address	North Barn Compton Street
	Compton Dundon
	Somerton
	TA11 6PS


Registered Number	09729546 (England and Wales)

LIVOS HOMES LIMITED

Balance Sheet as at
31 August 2021

	Notes	2021		2020
		£	£	£	£
Fixed assets
Tangible assets	5		650,566		652,098
			650,566		652,098
Current assets
Cash at bank and on hand		3,819		4,000
		3,819		4,000
Creditors amounts falling due within one year	6	(235,045)		(228,348)
Net current assets (liabilities)			(231,226)		(224,348)
Total assets less current liabilities			419,340		427,750
Creditors amounts falling due after one year	7		(500,899)		(500,899)
Net assets			(81,559)		(73,149)
Capital and reserves
Called up share capital			1		1
Profit and loss account			(81,560)		(73,150)
Shareholders' funds			(81,559)		(73,149)

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.
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 Director on 29 March 2022, and are signed on its behalf by:

NICOL, Suzanne Clare
Director
Registered Company No. 09729546

LIVOS HOMES LIMITED

Notes to the Financial Statements
for the year ended 31 August 2021

1.	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.

2.	COMPLIANCE WITH APPLICABLE REPORTING FRAMEWORK
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

3.	ACCOUNTING POLICIES

	Turnover policy
	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.

	Property, plant and equipment policy
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Fixtures and fittings	20
	Office Equipment	20

	Revenue recognition policy
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue recognition policy

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Taxation policy
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Foreign currency translation and operations policy
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation and operations policy

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

4.	EMPLOYEE INFORMATION


		2021		2020
	Average number of employees during the year	1		1

5.	PROPERTY, PLANT AND EQUIPMENT

		Total
		£
	Cost or valuation
	At 01 September 20	657,148
	Additions	168
	At 31 August 21	657,316
	Depreciation and impairment
	At 01 September 20	5,050
	Charge for year	1,700
	At 31 August 21	6,750
	Net book value
	At 31 August 21	650,566
	At 31 August 20	652,098

6.	CREDITORS WITHIN ONE YEAR

	2021	2020
	£	£
Amounts owed to related parties	449	449
Other creditors	234,596	227,899
Total	235,045	228,348


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	CREDITORS AFTER ONE YEAR

	2021	2020
	£	£
Bank borrowings and overdrafts	500,899	500,899
Total	500,899	500,899