1 March 2022 false No description of principal activity Taxfiler 2023.12 NI636310business:PrivateLimitedCompanyLtd2022-03-012023-02-28 NI6363102022-02-28 NI6363102022-03-012023-02-28 NI636310business:AuditExemptWithAccountantsReport2022-03-012023-02-28 NI636310business:FilletedAccounts2022-03-012023-02-28 NI6363102023-02-28 NI636310business:Director12022-03-012023-02-28 NI636310business:RegisteredOffice2022-03-012023-02-28 NI6363102022-02-28 NI636310core:ShareCapitalcore:PreviouslyStatedAmount2023-02-28 NI636310core:ShareCapitalcore:PreviouslyStatedAmount2022-02-28 NI636310core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-02-28 NI636310core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-02-28 NI636310core:PreviouslyStatedAmount2023-02-28 NI636310core:PreviouslyStatedAmount2022-02-28 NI636310business:SmallEntities2022-03-012023-02-28 NI636310countries:NorthernIreland2022-03-012023-02-28 NI6363102021-03-012022-02-28 iso4217:GBP xbrli:pure
Company Registration No. NI636310 (Northern Ireland)
Liffer Legal Limited Unaudited accounts for the year ended 28 February 2023
Liffer Legal Limited Unaudited accounts Contents
Page
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Liffer Legal Limited Company Information for the year ended 28 February 2023
Director
Sean Mac Cann
Company Number
NI636310 (Northern Ireland)
Registered Office
Kilnock Trillick Co Tyrone BT78 3QJ
Accountants
Brenda Kelly MIPA AFA Kelly & Comac Accountants 35 Main Street Trillick Co Tyrone BT78 3SS
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Liffer Legal Limited Statement of financial position as at 28 February 2023
2023 
2022 
Notes
£ 
£ 
Current assets
Cash at bank and in hand
7,022 
1 
Net current assets
7,022 
1 
Net assets
7,022 
1 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
7,021 
- 
Shareholders' funds
7,022 
1 
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 1 February 2024 and were signed on its behalf by
Sean Mac Cann Director Company Registration No. NI636310
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Liffer Legal Limited Notes to the Accounts for the year ended 28 February 2023
1
Statutory information
Liffer Legal Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI636310. The registered office is Kilnock, Trillick, Co Tyrone, BT78 3QJ.
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
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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