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Registered Number: 14618711
England and Wales

 

 

 

LIAM PRASATH LTD



Abridged Accounts
 


Period of accounts

Start date: 01 February 2024

End date: 31 January 2025

LIAM PRASATH LTD
Contents Page
For the year ended 31 January 2025

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of LIAM PRASATH LTD for the year ended 31 January 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of LIAM PRASATH LTD for the year ended 31 January 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of LIAM PRASATH LTD, as a body, in accordance with the terms of our engagement letter dated 01 February 2024. Our work has been undertaken solely to prepare for your approval the accounts of LIAM PRASATH LTD and state those matters that we have agreed to state to the Board of Directors of LIAM PRASATH LTD , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than LIAM PRASATH LTD and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that LIAM PRASATH LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of LIAM PRASATH LTD . You consider that LIAM PRASATH LTD 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 accounts of LIAM PRASATH LTD . 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 accounts 31 January 2025.





....................................................

PHS Associates Acc & Co Ltd
223
St. Albans Road
Watford
WD24 5BH
30 October 2025
1
 
 		 Notes
 		 2025
£		   2024
£
Current assets      
Stocks 10,000    0 
Debtors 1,068    0 
Cash at bank and in hand 16,241    100 
27,309    100 
Creditors: amount falling due within one year (7,827)   0 
Net current assets 19,482    100 
 
Total assets less current liabilities 19,482    100 
Net assets 19,482    100 
 

Capital and reserves 		     
Called up share capital 3 100    100 
Profit and loss account 19,382    0 
Shareholders' funds 19,482    100 
 


For the year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 30 October 2025 and were signed on its behalf by:


-------------------------------
Prasath BALAKRISHNAN
Director
2
General Information
LIAM PRASATH LTD is a private company, limited by shares, registered in England and Wales, registration number 14618711, registration address 442 Marfleet Lane, Hull, England, HU9 3NA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 1 (2024 : 1).
3.

Share Capital

Authorised
100 Class A shares of £1.00 each
Allotted, called up and fully paid
2025
£		   2024
£
100 Class A shares of £1.00 each 100    100 
100    100 

3