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REGISTERED NUMBER: 10014830 (England and Wales)















LIVE AND DIRECT LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2018






LIVE AND DIRECT LIMITED (REGISTERED NUMBER: 10014830)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2018










Page

Company Information 1

Abridged Statement of Financial Position 2

Notes to the Financial Statements 4


LIVE AND DIRECT LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2018







DIRECTOR: V J Jeyaseelan





REGISTERED OFFICE: 37 Meadowview Road
Bexley
Kent
DA5 1HP





REGISTERED NUMBER: 10014830 (England and Wales)





ACCOUNTANTS: Joseph Kahan Associates LLP
Chartered Accountants
923 Finchley Road
London
NW11 7PE

LIVE AND DIRECT LIMITED (REGISTERED NUMBER: 10014830)

ABRIDGED STATEMENT OF FINANCIAL POSITION
30 APRIL 2018

2018 2017
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,964 4,632

CURRENT ASSETS
Debtors 12,575 2,100
Cash at bank 5,922 11,587
18,497 13,687
CREDITORS
Amounts falling due within one year 21,199 18,190
NET CURRENT LIABILITIES (2,702 ) (4,503 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,262

129

CAPITAL AND RESERVES
Called up share capital 5 100 100
Retained earnings 1,162 29
SHAREHOLDERS' FUNDS 1,262 129

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2018 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

LIVE AND DIRECT LIMITED (REGISTERED NUMBER: 10014830)

ABRIDGED STATEMENT OF FINANCIAL POSITION - continued
30 APRIL 2018


The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

All the members have consented to the preparation of an abridged Income Statement and an abridged Statement of Financial Position for the year ended 30 April 2018 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director on 24 April 2019 and were signed by:





V J Jeyaseelan - Director


LIVE AND DIRECT LIMITED (REGISTERED NUMBER: 10014830)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2018


1. STATUTORY INFORMATION

Live And Direct 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.

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 represents the net invoiced value of services rendered, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 50% on cost
Motor van - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial
position 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 1 (2017 - 1 ) .

LIVE AND DIRECT LIMITED (REGISTERED NUMBER: 10014830)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2018


4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 May 2017 6,270
Additions 1,939
At 30 April 2018 8,209
DEPRECIATION
At 1 May 2017 1,638
Charge for year 2,607
At 30 April 2018 4,245
NET BOOK VALUE
At 30 April 2018 3,964
At 30 April 2017 4,632

5. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2018 2017
value: £    £   
100 Ordinary £1 100 100

6. ULTIMATE CONTROLLING PARTY

The controlling party is V J Jeyaseelan.