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Liverpool Development Solutions Ltd

Unaudited Financial Statements for the Year Ended 31 October 2024

| Liverpool Development Solutions Ltd (Registered number: 09835025) |

Contents of the Financial Statements

for the Year Ended 31 October 2024

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Liverpool Development Solutions Ltd |

Company Information

for the Year Ended 31 October 2024

| DIRECTOR: | G W Chu

| REGISTERED OFFICE: | 48 - 52 Penny Lane

| Mossley Hill

| Liverpool

| Merseyside

| L18 1DG

| REGISTERED NUMBER: | 09835025 (England and Wales)

| ACCOUNTANTS: | Matthews Sutton & Co Ltd

| Chartered Certified Accountants

| 48 - 52 Penny Lane

| Mossley Hill

| Liverpool

| Merseyside

| L18 1DG

| Liverpool Development Solutions Ltd (Registered number: 09835025) |

Balance Sheet

31 October 2024

| 2024 | 2023 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 871 |  | 1,088 |  |

Investment property | 5 | 1,297,204 |  | 1,297,204 |  |

1,298,075 |  | 1,298,292 |  |

CURRENT ASSETS

Debtors | 6 | 732,029 |  | 720,989 |  |

Cash at bank | 4,266 |  | 6,117 |  |

736,295 |  | 727,106 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,124,890 |  | 1,162,839 |  |

NET CURRENT LIABILITIES | (388,595 | ) | (435,733 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 909,480 |  | 862,559 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (304,500 | ) | (259,982 | ) |

PROVISIONS FOR LIABILITIES | (124,221 | ) | (124,221 | ) |

NET ASSETS | 480,759 |  | 478,356 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Fair value reserve | 9 | 372,664 |  | 372,664 |  |

Retained earnings | 107,995 |  | 105,592 |  |

480,759 |  | 478,356 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

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 14 October 2025 and were signed by:

G W Chu - Director

| Liverpool Development Solutions Ltd (Registered number: 09835025) |

Notes to the Financial Statements

for the Year Ended 31 October 2024

1. | STATUTORY INFORMATION

| Liverpool Development Solutions Ltd 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 as modified by the revaluation of certain assets.

| 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 is measured as rents 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 | - | 20% on reducing balance

| Investment property

| Investment property is 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 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2023 - 1 ) .

| Liverpool Development Solutions Ltd (Registered number: 09835025) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2024

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 November 2023

| and 31 October 2024 | 2,715 |  |

| DEPRECIATION

| At 1 November 2023 | 1,627 |  |

| Charge for year | 217 |  |

| At 31 October 2024 | 1,844 |  |

| NET BOOK VALUE

| At 31 October 2024 | 871 |  |

| At 31 October 2023 | 1,088 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 November 2023

| and 31 October 2024 | 1,297,204 |  |

| NET BOOK VALUE

| At 31 October 2024 | 1,297,204 |  |

| At 31 October 2023 | 1,297,204 |  |

| Investment properties were valued using market data by the director on 31/10/2024.

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Other debtors | 732,029 |  | 720,989 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Trade creditors | 1,106 |  | 917 |  |

| Taxation and social security | - |  | 4,252 |  |

| Other creditors | 1,123,784 |  | 1,157,670 |  |

1,124,890 |  | 1,162,839 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2024 | 2023 |

£ | £ |

| Bank loans | 304,500 |  | 259,982 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 304,500 |  | - |  |

| Liverpool Development Solutions Ltd (Registered number: 09835025) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2024

9. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 November 2023

| and 31 October 2024 | 372,664 |  |