Acorah Software Products - Accounts Production 16.2.850 false true 31 May 2024 1 June 2023 true 1 June 2024 31 May 2025 31 May 2025 OC354750 Liberia Investment Corporation Mr Andrii Stanislavovich BLIZNUK iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC354750 2024-05-31 OC354750 2025-05-31 OC354750 2024-06-01 2025-05-31 OC354750 frs-core:CurrentFinancialInstruments 2025-05-31 OC354750 frs-core:Non-currentFinancialInstruments 2025-05-31 OC354750 frs-bus:LimitedLiabilityPartnershipLLP 2024-06-01 2025-05-31 OC354750 frs-bus:LimitedLiabilityPartnershipsSORP 2024-06-01 2025-05-31 OC354750 frs-bus:FullAccounts 2024-06-01 2025-05-31 OC354750 frs-bus:SmallEntities 2024-06-01 2025-05-31 OC354750 frs-bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 OC354750 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 OC354750 frs-bus:SmallCompaniesRegimeForDirectorsReport 2024-06-01 2025-05-31 OC354750 frs-countries:EnglandWales 2024-06-01 2025-05-31 OC354750 frs-bus:PartnerLLP1 2024-06-01 2025-05-31 OC354750 frs-bus:PartnerLLP2 2024-06-01 2025-05-31 OC354750 2023-05-31 OC354750 2024-05-31 OC354750 2023-06-01 2024-05-31 OC354750 frs-core:CurrentFinancialInstruments 2024-05-31 OC354750 frs-core:Non-currentFinancialInstruments 2024-05-31
Registered number: OC354750
LIBERIA TRADE LLP
Members' Report and
Unaudited Financial Statements
For The Year Ended 31 May 2025
LIBERIA TRADE LLP
Contents
Contents

| Page
--- | ---
LLP Information | 1
Members' Report | 2
Accountant's Report | 3
Profit and Loss Account | 4
Balance Sheet | 5—6
Notes to the Financial Statements | 7

Page 1
LIBERIA TRADE LLP
LLP Information
For The Year Ended 31 May 2025
LLP Information

Designated Members | Liberia Investment Corporation
| Mr Andrii Stanislavovich BLIZNUK
LLP Registration Number | OC354750
Registered Office | 167-169 Great Portland Street
| Fifth Floor
| London
| England
| W1W 5PF

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LIBERIA TRADE LLP
Registered No. OC354750
Members' Report For The Year Ended 31 May 2025
Members' Report
The members present their report and the financial statements for the year ended 31 May 2025.
Principal Activity
The principal activity of the LLP during the year was to be that of commercial Real Estate construction and development in the territory of Ukraine, investing in securities, providing financial services analyses and consultancy services to companies in Ukraine as well as some trading of goods and services.
Members
The designated members who held office during the year were as follows:

Liberia Investment Corporation
Mr Andrii Stanislavovich BLIZNUK

Statement of Members' Responsibilities
The members are responsible for preparing the financial statements in accordance with applicable law and regulations.Company law as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 requires the members to prepare financial statements for each financial year. Under that law the members have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law as applied to Limited Liability Partnerships the members must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the LLP and of the profit or loss for that period. In preparing the financial statements the members are required to:

- select suitable accounting policies and then apply them consistently;
- make judgments and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the LLP will continue in business.

The members are responsible for keeping adequate accounting records that are sufficient to show and explain the LLP's transactions and disclose with reasonable accuracy at any time the financial position of the LLP and enable them to ensure that the financial statements comply with the Companies Act 2006 as modified by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008. They are also responsible for safeguarding the assets of the LLP and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The members are responsible for the maintenance and integrity of the corporate and financial information included on the LLP's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Signed on behalf of the members by

Mr Andrii Stanislavovich BLIZNUK Designated Member
15/09/2025

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LIBERIA TRADE LLP
Accountant's Report
For The Year Ended 31 May 2025
Accountant's Report
In accordance with the engagement letter dated 14 February 2012, and in order to assist you to fulfil your duties under the Companies Act 2006 as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have compiled the financial statements of the LLP from the accounting records and information and explanations you have given to us.
This report is made to the partners in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the partners the financial statements that we have been engaged to compile, to report to the partners that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the partnership and the partners for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 May 2025 your duty to ensure that the partnership has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the LLP is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

15/09/2025

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LIBERIA TRADE LLP
Profit and Loss Account
For The Year Ended 31 May 2025
Profit and Loss Account

| 2025 |  | 2024
--- | --- | --- | ---
| Notes | £ |  | £
TURNOVER |  | - |  | -
GROSS PROFIT |  | - |  | -
Administrative expenses |  | (6,388 ) |  | (6,373 )
OPERATING LOSS AND LOSS FOR THE FINANCIAL YEAR AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS |  | (6,388 ) |  | (6,373 )

The notes on page 7 form part of these financial statements.
Page 4
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LIBERIA TRADE LLP
Balance Sheet
As At 31 May 2025
Balance Sheet

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 4 | 283,288 |  | 283,288 |
Cash at bank and in hand |  | 861,153 |  | 867,541 |
|  | 1,144,441 |  | 1,150,829 |
Creditors: Amounts Falling Due Within One Year | 5 | (1,446 ) |  | (1,446 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,142,995 |  | 1,149,383
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,142,995 |  | 1,149,383
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (1,164,451 ) |  | (1,164,451 )
NET LIABILITIES ATTRIBUTABLE TO MEMBERS |  |  | (21,456 ) |  | (15,068 )
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts |  | 63,168 |  | 63,168 |
|  |  | 63,168 |  | 63,168
Equity
Members' other interests
Other reserves |  | (84,624) |  | (78,236) |
|  |  | (84,624) |  | (78,236)
|  |  | (21,456) |  | (15,068)
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year |  |  | 63,168 |  | 63,168
Members' other interests |  |  | (84,624) |  | (78,236)
|  |  | (21,456) |  | (15,068)

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LIBERIA TRADE LLP
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
On behalf of the members

Mr Andrii Stanislavovich BLIZNUK Designated Member
15/09/2025

The notes on page 7 form part of these financial statements.
Page 6
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LIBERIA TRADE LLP
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
LIBERIA TRADE LLP is a limited liability partnership, incorporated in England & Wales, registered number OC354750 . The Registered Office is 167-169 Great Portland Street, Fifth Floor, London, England, W1W 5PF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
2.2. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 2 |  | 2
| 2 |  | 2

4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 274,873 |  | 274,873
Due after more than one year
Other debtors | 8,415 |  | 8,415
| 283,288 |  | 283,288

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 1,446 |  | 1,446

6. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 1,164,451 |  | 1,164,451

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