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REGISTERED NUMBER: 13577935 (England and Wales)















Unaudited Financial Statements

for the Period 1 September 2023 to 31 December 2024

for

Great Liberty Invest Ltd

Great Liberty Invest Ltd (Registered number: 13577935)






Contents of the Financial Statements
for the Period 1 September 2023 to 31 December 2024




Page

Statement of Financial Position 1

Notes to the Financial Statements 3


Great Liberty Invest Ltd (Registered number: 13577935)

Statement of Financial Position
31 December 2024

31.12.24 31.8.23
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 430,000 375,334

CURRENT ASSETS
Debtors 5 31,716 32,876
Cash at bank 1,136 40,425
32,852 73,301
CREDITORS
Amounts falling due within one year 6 353,118 340,024
NET CURRENT LIABILITIES (320,266 ) (266,723 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

109,734

108,611

CREDITORS
Amounts falling due after more than
one year

7

169,950

140,000
NET LIABILITIES (60,216 ) (31,389 )

CAPITAL AND RESERVES
Called up share capital 9 100 100
Fair value reserve 10 22,280 20,134
Retained earnings (82,596 ) (51,623 )
SHAREHOLDERS' FUNDS (60,216 ) (31,389 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2024 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.

Great Liberty Invest Ltd (Registered number: 13577935)

Statement of Financial Position - continued
31 December 2024


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 11 August 2025 and were signed by:





Mr Remon Jager - Director


Great Liberty Invest Ltd (Registered number: 13577935)

Notes to the Financial Statements
for the Period 1 September 2023 to 31 December 2024

1. STATUTORY INFORMATION

Great Liberty Invest Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 13577935

Registered office: 01 Meadlake Place
Thorpe Lea Road
Egham
Surrey
TW20 8HE

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 as modified by the revaluation of certain assets.

Turnover
Turnover represents the fair value of rent received or receivable from the investment properties, excluding discounts, rebates, value added tax and other sales taxes.

Investment property
Investment properties are shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the period 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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.

Great Liberty Invest Ltd (Registered number: 13577935)

Notes to the Financial Statements - continued
for the Period 1 September 2023 to 31 December 2024

2. ACCOUNTING POLICIES - continued

Going concern
The company has net liabilities of £60,216. The accounts have been prepared on a going concern basis as the director has confirmed that he will continue to provide financial support to the company for the foreseeable future.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2023 - 1 ) .

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 September 2023 375,334
Additions 52,520
Revaluations 2,146
At 31 December 2024 430,000
NET BOOK VALUE
At 31 December 2024 430,000
At 31 August 2023 375,334

Investment property situated at 3 Lakeland Walk, Hartlepool TS25 1RZ and 22 Lister Street, Hartlepool TS24 7QF is under a charge from Fern Trading Group Limited. The charge was created on 19 July 2023.

Investment property situated at 5 Jesmond Square, Hartlepool TS24 8HR and 20 Stanhope Road, Billingham, TS23 3JY is under a charge from Hampshire Trust Bank PLC. The charge was created on 24 May 2024.

Fair value at 31 December 2024 is represented by:
£   
Valuation in 2023 20,134
Valuation in 2024 2,146
Cost 407,720
430,000

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.8.23
£    £   
Other debtors 31,716 32,876

Great Liberty Invest Ltd (Registered number: 13577935)

Notes to the Financial Statements - continued
for the Period 1 September 2023 to 31 December 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.8.23
£    £   
Other creditors 353,118 340,024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.12.24 31.8.23
£    £   
Bank loans 169,950 -
Other creditors - 140,000
169,950 140,000

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Bank loans more 5 yrs non-inst 169,950 -

8. SECURED DEBTS

The following secured debts are included within creditors:

31.12.24 31.8.23
£    £   
Bank loans 169,950 -
Other loans 342,474 -
512,424 -

The loan amounting to £140,000 is secured by the way of charge on the properties situated at 3 Lakeland Walk, Hartlepool TS25 1RZ and 22 Lister Street, Hartlepool TS24 7QF (disclosed as investment properties). The charge was created in the name of Fern Trading Group Limited on 19 July 2023.

The loan amounting to £169,950 is secured by way of charge on the properties situated at 5 Jesmond Square, Hartlepool, TS24 8HR, 20 Stanhope Road, Billingham, TS23 3JY (disclosed as Investment property). The charge was created in the name of Hampshire Trust Bank PLC on 24 May 2024.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.24 31.8.23
value: £    £   
100 Ordinary £1 100 100

Great Liberty Invest Ltd (Registered number: 13577935)

Notes to the Financial Statements - continued
for the Period 1 September 2023 to 31 December 2024

10. RESERVES
Fair
value
reserve
£   
At 1 September 2023 20,134
Transfer to/from reserve 2,146

At 31 December 2024 22,280

11. RELATED PARTY DISCLOSURES

The company owes £4,193 (2023: £4,193) to its director, Mr Remon Jager as at accounting year end date.

The company was owed £30,997 (2023: £32,025) as at accounting year end date from Great Liberty Real Estate Ltd, a company registered in United Kingdom (Company registered number: 13583189). Mr Remon Jager is also a director of this company.

The company owes £202,474 including €242,887 (2023: £234,691 including €274,217) to Great Liberty B.V., a company registered in Netherlands (Company registered number: 83590048). Who is also a sole shareholder of the company as at accounting year end date.