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Company Registration No. 10332446 (England and Wales)
LIA PROPERTIES LIMITED Unaudited accounts for the period from 1 September 2023 to 30 November 2024
LIA PROPERTIES LIMITED Unaudited accounts Contents
Page
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LIA PROPERTIES LIMITED Company Information for the period from 1 September 2023 to 30 November 2024
Director
Olena Fishchenko
Company Number
10332446 (England and Wales)
Registered Office
137-139 Brent Street London NW4 4DJ
Accountants
CheapAccounting.co.uk Trading name of Evolve Accountancy Solutions Ltd. 45 Daltons Fen, Pitsea, Basildon Essex SS13 1JE
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LIA PROPERTIES LIMITED Statement of financial position as at 30 November 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
- 
87,000 
Current assets
Cash at bank and in hand
64,982 
3,415 
Creditors: amounts falling due within one year
(25,444)
(9,560)
Net current assets/(liabilities)
39,538 
(6,145)
Total assets less current liabilities
39,538 
80,855 
Creditors: amounts falling due after more than one year
- 
(61,786)
Net assets
39,538 
19,069 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
39,438 
18,969 
Shareholders' funds
39,538 
19,069 
For the period ending 30 November 2024 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 her 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 27 August 2025 and were signed on its behalf by
Olena Fishchenko Director Company Registration No. 10332446
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LIA PROPERTIES LIMITED Notes to the Accounts for the period from 1 September 2023 to 30 November 2024
1
Statutory information
LIA PROPERTIES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 10332446. The registered office is 137-139 Brent Street, London, NW4 4DJ .
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
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.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Not depreciated
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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LIA PROPERTIES LIMITED Notes to the Accounts for the period from 1 September 2023 to 30 November 2024
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At valuation 
At 1 September 2023
87,000 
Revaluations
43,000 
Disposals
(130,000)
At 30 November 2024
- 
Depreciation
At 30 November 2024
- 
Net book value
At 30 November 2024
- 
At 31 August 2023
87,000 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
11,668 
- 
Loans from directors
13,394 
9,224 
Accruals
382 
336 
25,444 
9,560 
6
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Other creditors
- 
61,786 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Average number of employees
During the period the average number of employees was 1 (2023: 1).
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