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REGISTERED NUMBER: SC707918 (Scotland)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 AUGUST 2023 |

| FOR |

| LIBERTAS SYSTEMS LTD |

| LIBERTAS SYSTEMS LTD (REGISTERED NUMBER: SC707918) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 August 2023

Page |

| Abridged Balance Sheet | 1 |

| Notes to the Financial Statements | 2 |

| LIBERTAS SYSTEMS LTD (REGISTERED NUMBER: SC707918) |

ABRIDGED BALANCE SHEET

31 August 2023

| 31.8.23 |  | 31.8.22

£ | £ |

CURRENT ASSETS

Debtors | 20,964 |  | - |  |

Cash at bank | 53,532 |  | 27,870 |  |

74,496 |  | 27,870 |  |

CREDITORS

Amounts falling due within one year | 33,925 |  | 12,924 |  |

NET CURRENT ASSETS | 40,571 |  | 14,946 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 40,571 |  | 14,946 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 40,569 |  | 14,944 |  |

40,571 |  | 14,946 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 August 2023 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 Board of Directors and authorised for issue on 3 October 2023 and were signed on its behalf by:

Graeme Joseph Rankin - Director

| LIBERTAS SYSTEMS LTD (REGISTERED NUMBER: SC707918) |

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 August 2023

1. | STATUTORY INFORMATION

| Libertas Systems Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

| Registered number: | SC707918

| Registered office: | 69 Springholm Drive

| Airdrie

| ML6 6NF

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 and revenue recognition

| Turnover represents net invoiced sales of goods and services, excluding VAT. Revenue is recognised when goods and services are provided to the customer.

| 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 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2022 - 2 ) .

4. | ULTIMATE CONTROLLING PARTY

| The company is owned and controlled by the directors.