REGISTERED NUMBER: 08845865 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

Liebreich Associates Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Chartered Certified Accountants' Report

5

DIRECTOR:

M D J Liebreich

SECRETARY:

REGISTERED OFFICE:

C/o Cantelowes Limited 4th Floor

20 Aldermanbury

London

EC2V 7HY

REGISTERED NUMBER:

08845865 (England and Wales)

ACCOUNTANTS:

Cantelowes Ltd

4th Floor

20 Aldermanbury

London

EC2V 7HY

FIXED ASSETS

Tangible assets

4

6,325

7,074

CURRENT ASSETS

Debtors

5

248,400

258,189

Cash at bank

437,631

350,551

686,031

608,740

CREDITORS

Amounts falling due within one year

6

195,396

219,765

NET CURRENT ASSETS

490,635

388,975

TOTAL ASSETS LESS CURRENT LIABILITIES

496,960

396,049

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

496,860

395,949

SHAREHOLDERS' FUNDS

496,960

396,049

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 22 September 2025 and were signed by:

M D J Liebreich - Director

1.	STATUTORY INFORMATION

Liebreich Associates 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

straight line over 3 years

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 statement of financial position date.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2024

17,990

Additions

4,486

At 31 January 2025

22,476

DEPRECIATION

At 1 February 2024

10,916

Charge for year

5,235

At 31 January 2025

16,151

NET BOOK VALUE

At 31 January 2025

6,325

At 31 January 2024

7,074

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

96,638

133,817

Other debtors

151,762

124,372

248,400

258,189

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,369

2,236

Taxation and social security

192,855

214,529

Other creditors

1,172

3,000

195,396

219,765

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2025 and 31 January 2024:

2025

2024

£

£

M D J Liebreich

Balance outstanding at start of year

105,622

-

Amounts advanced

432,390

106,717

Amounts repaid

(386,250

)

(1,095

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

151,762

105,622

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Liebreich Associates Limited for the year ended 31 January 2025 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Liebreich Associates Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Liebreich Associates Limited and state those matters that we have agreed to state to the director of Liebreich Associates Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Liebreich Associates Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Liebreich Associates Limited. You consider that Liebreich Associates Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Liebreich Associates Limited. 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 statutory financial statements.

Cantelowes Ltd

4th Floor

20 Aldermanbury

London

EC2V 7HY

22 September 2025