2023-01-282024-01-312024-01-31false08377120LIANG LTD2024-10-18iso4217:GBPxbrli:pure083771202023-01-28083771202024-01-31083771202023-01-282024-01-31083771202022-01-28083771202023-01-27083771202022-01-282023-01-2708377120bus:SmallEntities2023-01-282024-01-3108377120bus:AuditExempt-NoAccountantsReport2023-01-282024-01-3108377120bus:FullAccounts2023-01-282024-01-3108377120bus:PrivateLimitedCompanyLtd2023-01-282024-01-3108377120core:WithinOneYear2024-01-3108377120core:AfterOneYear2024-01-3108377120core:WithinOneYear2023-01-2708377120core:AfterOneYear2023-01-2708377120core:ShareCapital2024-01-3108377120core:SharePremium2024-01-3108377120core:RevaluationReserve2024-01-3108377120core:OtherReservesSubtotal2024-01-3108377120core:RetainedEarningsAccumulatedLosses2024-01-3108377120core:ShareCapital2023-01-2708377120core:SharePremium2023-01-2708377120core:RevaluationReserve2023-01-2708377120core:OtherReservesSubtotal2023-01-2708377120core:RetainedEarningsAccumulatedLosses2023-01-2708377120core:LandBuildings2024-01-3108377120core:PlantMachinery2024-01-3108377120core:Vehicles2024-01-3108377120core:FurnitureFittings2024-01-3108377120core:OfficeEquipment2024-01-3108377120core:NetGoodwill2024-01-3108377120core:IntangibleAssetsOtherThanGoodwill2024-01-3108377120core:ListedExchangeTraded2024-01-3108377120core:UnlistedNon-exchangeTraded2024-01-3108377120core:LandBuildings2023-01-2708377120core:PlantMachinery2023-01-2708377120core:Vehicles2023-01-2708377120core:FurnitureFittings2023-01-2708377120core:OfficeEquipment2023-01-2708377120core:NetGoodwill2023-01-2708377120core:IntangibleAssetsOtherThanGoodwill2023-01-2708377120core:ListedExchangeTraded2023-01-2708377120core:UnlistedNon-exchangeTraded2023-01-2708377120core:LandBuildings2023-01-282024-01-3108377120core:PlantMachinery2023-01-282024-01-3108377120core:Vehicles2023-01-282024-01-3108377120core:FurnitureFittings2023-01-282024-01-3108377120core:OfficeEquipment2023-01-282024-01-3108377120core:NetGoodwill2023-01-282024-01-3108377120core:IntangibleAssetsOtherThanGoodwill2023-01-282024-01-3108377120core:ListedExchangeTraded2023-01-282024-01-3108377120core:UnlistedNon-exchangeTraded2023-01-282024-01-3108377120core:MoreThanFiveYears2023-01-282024-01-3108377120core:Non-currentFinancialInstruments2024-01-3108377120core:Non-currentFinancialInstruments2023-01-2708377120dpl:CostSales2023-01-282024-01-3108377120dpl:DistributionCosts2023-01-282024-01-3108377120core:LandBuildings2023-01-282024-01-3108377120core:PlantMachinery2023-01-282024-01-3108377120core:Vehicles2023-01-282024-01-3108377120core:FurnitureFittings2023-01-282024-01-3108377120core:OfficeEquipment2023-01-282024-01-3108377120dpl:AdministrativeExpenses2023-01-282024-01-3108377120core:NetGoodwill2023-01-282024-01-3108377120core:IntangibleAssetsOtherThanGoodwill2023-01-282024-01-3108377120dpl:GroupUndertakings2023-01-282024-01-3108377120dpl:ParticipatingInterests2023-01-282024-01-3108377120dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-282024-01-3108377120core:ListedExchangeTraded2023-01-282024-01-3108377120dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-282024-01-3108377120core:UnlistedNon-exchangeTraded2023-01-282024-01-3108377120dpl:CostSales2022-01-282023-01-2708377120dpl:DistributionCosts2022-01-282023-01-2708377120core:LandBuildings2022-01-282023-01-2708377120core:PlantMachinery2022-01-282023-01-2708377120core:Vehicles2022-01-282023-01-2708377120core:FurnitureFittings2022-01-282023-01-2708377120core:OfficeEquipment2022-01-282023-01-2708377120dpl:AdministrativeExpenses2022-01-282023-01-2708377120core:NetGoodwill2022-01-282023-01-2708377120core:IntangibleAssetsOtherThanGoodwill2022-01-282023-01-2708377120dpl:GroupUndertakings2022-01-282023-01-2708377120dpl:ParticipatingInterests2022-01-282023-01-2708377120dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-282023-01-2708377120core:ListedExchangeTraded2022-01-282023-01-2708377120dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-282023-01-2708377120core:UnlistedNon-exchangeTraded2022-01-282023-01-2708377120core:NetGoodwill2024-01-3108377120core:IntangibleAssetsOtherThanGoodwill2024-01-3108377120core:LandBuildings2024-01-3108377120core:PlantMachinery2024-01-3108377120core:Vehicles2024-01-3108377120core:FurnitureFittings2024-01-3108377120core:OfficeEquipment2024-01-3108377120core:AfterOneYear2024-01-3108377120core:WithinOneYear2024-01-3108377120core:ListedExchangeTraded2024-01-3108377120core:UnlistedNon-exchangeTraded2024-01-3108377120core:ShareCapital2024-01-3108377120core:SharePremium2024-01-3108377120core:RevaluationReserve2024-01-3108377120core:OtherReservesSubtotal2024-01-3108377120core:RetainedEarningsAccumulatedLosses2024-01-3108377120core:NetGoodwill2023-01-2708377120core:IntangibleAssetsOtherThanGoodwill2023-01-2708377120core:LandBuildings2023-01-2708377120core:PlantMachinery2023-01-2708377120core:Vehicles2023-01-2708377120core:FurnitureFittings2023-01-2708377120core:OfficeEquipment2023-01-2708377120core:AfterOneYear2023-01-2708377120core:WithinOneYear2023-01-2708377120core:ListedExchange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LIANG LTD

Registered Number
08377120
(England and Wales)

Unaudited Financial Statements for the Period ended
31 January 2024

LIANG LTD
Company Information
for the period from 28 January 2023 to 31 January 2024

Director

Mr. Plamen Vasilev

Registered Address

390 Porters Avenue
Dagenham
RM8 2EF

Registered Number

08377120 (England and Wales)
LIANG LTD
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investment property3270,000274,948
270,000274,948
Current assets
Debtors51,271100
Cash at bank and on hand479,73047,724
481,00147,824
Creditors amounts falling due within one year6(38,352)(250)
Net current assets (liabilities)442,64947,574
Total assets less current liabilities712,649322,522
Creditors amounts falling due after one year7(742,418)(349,969)
Net assets(29,769)(27,447)
Capital and reserves
Called up share capital100100
Profit and loss account(29,869)(27,547)
Shareholders' funds(29,769)(27,447)
The financial statements were approved and authorised for issue by the Director on 18 October 2024, and are signed on its behalf by:
Mr. Plamen Vasilev
Director
Registered Company No. 08377120
LIANG LTD
Notes to the Financial Statements
for the period ended 31 January 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.
2.Average number of employees

20242023
Average number of employees during the year11
3.Investment property

£
Fair value at 28 January 23274,948
Fair value adjustments(4,948)
At 31 January 24270,000
4.Fixed asset investments
Investment Properties All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables1,271-
Other debtors-100
Total1,271100
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables-250
Bank borrowings and overdrafts38,352-
Total38,352250
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts742,418-
Other creditors-349,969
Total742,418349,969