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REGISTERED NUMBER: 03678723 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

FOR

LIVERPOOL PROPERTIES MANAGEMENT LIMITED

LIVERPOOL PROPERTIES MANAGEMENT LIMITED (REGISTERED NUMBER: 03678723)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


LIVERPOOL PROPERTIES MANAGEMENT LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2025







DIRECTOR: Mr D Doyle



SECRETARY: Mr D Doyle



REGISTERED OFFICE: 1 Doughty Street
London
WC1N 2PH



REGISTERED NUMBER: 03678723 (England and Wales)



BANKERS: State Bank of India UK Ltd
Carlton House
18 Albert square
Manchester
M2 5PE

LIVERPOOL PROPERTIES MANAGEMENT LIMITED (REGISTERED NUMBER: 03678723)

BALANCE SHEET
31ST MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 15,576 -
Tangible assets 5 325,972 329,711
341,548 329,711

CURRENT ASSETS
Stocks 27,830 32,103
Debtors 6 569,885 251,080
Cash at bank and in hand 1,391,956 2,468,699
1,989,671 2,751,882
CREDITORS
Amounts falling due within one year 7 922,904 1,405,685
NET CURRENT ASSETS 1,066,767 1,346,197
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,408,315

1,675,908

PROVISIONS FOR LIABILITIES 8 48,000 48,000
NET ASSETS 1,360,315 1,627,908

CAPITAL AND RESERVES
Called up share capital 9 1,400,000 1,400,000
Retained earnings (39,685 ) 227,908
SHAREHOLDERS' FUNDS 1,360,315 1,627,908

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 8th July 2025 and were signed by:





Mr D Doyle - Director


LIVERPOOL PROPERTIES MANAGEMENT LIMITED (REGISTERED NUMBER: 03678723)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025


1. STATUTORY INFORMATION

Liverpool Properties Management Limited 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.

The principal place of business is The Liner Hotel, Lord Nelson Street, Liverpool L3 5QB.

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.

Significant judgements and estimates
The preparation of the financial statements in conformity with the generally accepted accounting principles requirement to make certain estimates and assumptions that affect the reported amounts of assets, liabilities, disclosure of contingent liabilities on date of the financial statements and reported amount of revenue and expenses during the reporting period. The estimates and assumptions used in the accompanying financial statements are based upon measurement's evaluation of the relevant facts and circumstances as on the date of the financial statements. Actual results could differ from the estimates.

Turnover
Turnover represents net invoiced sales of services, excluding value added tax.

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.

Computer software is being amortised evenly over its estimated useful life of nil years.

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, 20% on reducing balance and 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

LIVERPOOL PROPERTIES MANAGEMENT LIMITED (REGISTERED NUMBER: 03678723)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 91 (2024 - 90 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
Additions 20,768
At 31st March 2025 20,768
AMORTISATION
Charge for year 5,192
At 31st March 2025 5,192
NET BOOK VALUE
At 31st March 2025 15,576

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1st April 2024 283,771 210,330 391,545
Additions - 9,218 69,765
At 31st March 2025 283,771 219,548 461,310
DEPRECIATION
At 1st April 2024 149,322 100,056 321,896
Charge for year 14,189 29,873 34,854
At 31st March 2025 163,511 129,929 356,750
NET BOOK VALUE
At 31st March 2025 120,260 89,619 104,560
At 31st March 2024 134,449 110,274 69,649

LIVERPOOL PROPERTIES MANAGEMENT LIMITED (REGISTERED NUMBER: 03678723)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025


5. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1st April 2024 13,045 119,787 1,018,478
Additions - - 78,983
At 31st March 2025 13,045 119,787 1,097,461
DEPRECIATION
At 1st April 2024 12,452 105,041 688,767
Charge for year 119 3,687 82,722
At 31st March 2025 12,571 108,728 771,489
NET BOOK VALUE
At 31st March 2025 474 11,059 325,972
At 31st March 2024 593 14,746 329,711

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 537,675 83,737
Other debtors 32,210 167,343
569,885 251,080

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 406,378 1,173,596
Taxation and social security 166,268 184,084
Other creditors 350,258 48,005
922,904 1,405,685

8. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred taxation 48,000 48,000

Deferred
tax
£   
Balance at 1st April 2024 48,000
Balance at 31st March 2025 48,000

LIVERPOOL PROPERTIES MANAGEMENT LIMITED (REGISTERED NUMBER: 03678723)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025


9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
600,000 Ordinary £1 600,000 600,000
800,000 Redeemable Preference Share £1 800,000 800,000
1,400,000 1,400,000

The preference shares are redeemable at the company's option and the preference dividends are payable at the discretion of the Board of Directors of the company. In case of winding up of the company, the preference shareholders will rank above the ordinary shareholders.

10. OTHER FINANCIAL COMMITMENTS

The company has operating lease commitments of £1.6m (2024: £2m) as at the year-end.

11. RELATED PARTY DISCLOSURES

Birkdale Estate Inc.

Birkdale Estates Inc is owned by close family members of the shareholders of Liverpool Properties Management Limited.

During the year, the company paid rent at open market value amounting to £400,000 (2024: £400,000) to Birkdale Estate Inc. The company also made some payments on behalf of Birkdale Estate Inc. Balance receivable from Birkdale Estates Inc. as at 31st March 2025 was £454,775 (2024: payable £794,236).

The company paid dividends amounting to £300,000 to the shareholders of the Company during the year.

12. ULTIMATE CONTROLLING PARTY

The company is jointly controlled by Mr Abhishek Kamani and Mr Aditya Kamani.