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REGISTERED NUMBER: 12006490 (England and Wales)














Financial Statements for the Year Ended 30 November 2023

for

Liaranne Investments Ltd

Liaranne Investments Ltd (Registered number: 12006490)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Liaranne Investments Ltd

Company Information
for the Year Ended 30 November 2023







DIRECTORS: Mr B Berman
Mrs J Berman





REGISTERED OFFICE: The Retreat
406 Roding Lane South
Woodford Green
Essex
IG8 8EY





REGISTERED NUMBER: 12006490 (England and Wales)





ACCOUNTANTS: Nordens
The Retreat
406 Roding Lane South
Woodford Green
Essex
IG8 8EY

Liaranne Investments Ltd (Registered number: 12006490)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 4,000 8,000
Tangible assets 5 6,925 2,519
10,925 10,519

CURRENT ASSETS
Debtors 6 96,669 78,556
Cash at bank 2,425 8,570
99,094 87,126
CREDITORS
Amounts falling due within one year 7 90,921 69,169
NET CURRENT ASSETS 8,173 17,957
TOTAL ASSETS LESS CURRENT LIABILITIES 19,098 28,476

CREDITORS
Amounts falling due after more than one
year

8

18,214

28,271
NET ASSETS 884 205

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 784 105
SHAREHOLDERS' FUNDS 884 205

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

Liaranne Investments Ltd (Registered number: 12006490)

Balance Sheet - continued
30 November 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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 12 September 2024 and were signed on its behalf by:





Mr B Berman - Director


Liaranne Investments Ltd (Registered number: 12006490)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Liaranne Investments Ltd 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc - 25% on reducing balance and 15% on reducing balance

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.

3. EMPLOYEES AND DIRECTORS

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

Liaranne Investments Ltd (Registered number: 12006490)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2022
and 30 November 2023 20,000
AMORTISATION
At 1 December 2022 12,000
Charge for year 4,000
At 30 November 2023 16,000
NET BOOK VALUE
At 30 November 2023 4,000
At 30 November 2022 8,000

5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 December 2022 - 4,925 4,925
Additions 4,792 1,283 6,075
At 30 November 2023 4,792 6,208 11,000
DEPRECIATION
At 1 December 2022 - 2,406 2,406
Charge for year 719 950 1,669
At 30 November 2023 719 3,356 4,075
NET BOOK VALUE
At 30 November 2023 4,073 2,852 6,925
At 30 November 2022 - 2,519 2,519

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 23,077 23,077
Other debtors 73,592 55,479
96,669 78,556

Liaranne Investments Ltd (Registered number: 12006490)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans and overdrafts 10,056 9,808
Taxation and social security 76,364 55,535
Other creditors 4,501 3,826
90,921 69,169

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans 18,214 28,271

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2023 and 30 November 2022:

30.11.23 30.11.22
£    £   
Mr B Berman
Balance outstanding at start of year 41,871 45,459
Amounts advanced 209,626 208,526
Amounts repaid (196,475 ) (212,114 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 55,022 41,871

10. RELATED PARTY DISCLOSURES

The directors Mr. and Mrs. Berman are considered to be key management personnel.