1 March 2022 false No description of principal activity Taxfiler 2023.10.1 13194911business:PrivateLimitedCompanyLtd2022-03-012023-02-28 131949112022-02-28 131949112022-03-012023-02-28 13194911business:AuditExempt-NoAccountantsReport2022-03-012023-02-28 13194911business:FilletedAccounts2022-03-012023-02-28 131949112023-02-28 13194911business:Director12022-03-012023-02-28 13194911business:RegisteredOffice2022-03-012023-02-28 131949112022-02-28 13194911core:WithinOneYear2023-02-28 13194911core:WithinOneYear2022-02-28 13194911core:AfterOneYear2023-02-28 13194911core:AfterOneYear2022-02-28 13194911core:ShareCapitalcore:PreviouslyStatedAmount2023-02-28 13194911core:ShareCapitalcore:PreviouslyStatedAmount2022-02-28 13194911core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-02-28 13194911core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-02-28 13194911core:PreviouslyStatedAmount2023-02-28 13194911core:PreviouslyStatedAmount2022-02-28 13194911business:SmallEntities2022-03-012023-02-28 13194911countries:EnglandWales2022-03-012023-02-28 131949112021-03-012022-02-28 iso4217:GBP xbrli:pure
Company Registration No. 13194911 (England and Wales)
LIBBRA LTD Unaudited accounts for the year ended 28 February 2023
LIBBRA LTD Unaudited accounts Contents
Page
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LIBBRA LTD Company Information for the year ended 28 February 2023
Director
Eduart Byku
Company Number
13194911 (England and Wales)
Registered Office
139 DONALDSON ROAD LONDON SE18 3LA UNITED KINGDOM
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LIBBRA LTD Statement of financial position as at 28 February 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Investment property
101,774 
101,774 
Current assets
Inventories
256,097 
46,400 
Debtors
100 
100 
Cash at bank and in hand
20 
26 
256,217 
46,526 
Creditors: amounts falling due within one year
(96,940)
(148,200)
Net current assets/(liabilities)
159,277 
(101,674)
Total assets less current liabilities
261,051 
100 
Creditors: amounts falling due after more than one year
(261,000)
- 
Net assets
51 
100 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(49)
- 
Shareholders' funds
51 
100 
For the year ending 28 February 2023 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 28 November 2023 and were signed on its behalf by
Eduart Byku Director Company Registration No. 13194911
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LIBBRA LTD Notes to the Accounts for the year ended 28 February 2023
1
Statutory information
LIBBRA LTD is a private company, limited by shares, registered in England and Wales, registration number 13194911. The registered office is 139 DONALDSON ROAD, LONDON, SE18 3LA, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 28 February 2023 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 March 2021. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Investment property
2023 
£ 
Fair value at 1 March 2022
101,774 
At 28 February 2023
101,774 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
100 
100 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Loans from directors
96,940 
148,200 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Other creditors
261,000 
- 
8
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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