REGISTERED NUMBER: 09723378 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

LIBERTEI PA LTD

Page

Company Information

1

Balance Sheet

2

DIRECTORS:

Mr P D Ward

Mrs R J Ward

REGISTERED OFFICE:

Second Floor Ridgeland House

15 Carfax

Horsham

West Sussex

RH12 1ER

REGISTERED NUMBER:

09723378 (England and Wales)

ACCOUNTANTS:

Galloways Accounting Limited

15 West Street

Brighton

East Sussex

BN1 2RL

CURRENT ASSETS

73,771

71,289

CREDITORS

Amounts falling due within one year

(23,084

)

(23,376

)

NET CURRENT ASSETS

50,687

47,913

TOTAL ASSETS LESS CURRENT LIABILITIES

50,687

47,913

CAPITAL AND RESERVES

50,687

47,913

NOTES TO THE FINANCIAL STATEMENTS

1.	PRIOR YEAR ADJUSTMENT

During the year, the company identified that an other debtor of £13,200 had been incorrectly written off in the previous financial year. The loan remained outstanding at that time and should have continued to be recognised as an asset.

The correction has been made by restating comparative figures. The effect of this adjustment is to increase the prior year debtors by £13,200, the prior year corporation tax liability by £2,508, and retained earnings by £10,692.

There is no impact on the current year’s profit and loss account.

2.	AVERAGE NUMBER OF EMPLOYEES

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

3.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Interest on the director loan is payable at the HMRC official rate of interest on beneficial loan arrangements.

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 20 October 2025 and were signed on its behalf by:

Mr P D Ward - Director