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Company Registration No. 11227158 (England and Wales)
LIBA Accounting Limited Unaudited accounts for the year ended 31 March 2025
LIBA Accounting Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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LIBA Accounting Limited Company Information for the year ended 31 March 2025
Director
Lisa Batley
Company Number
11227158 (England and Wales)
Registered Office
11 CAMBRIDGE CHASE GOMERSAL CLECKHEATON BD19 4PW ENGLAND
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LIBA Accounting Limited Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
33,363
51,148
Current assets
Cash at bank and in hand
2,858
29,484
Creditors: amounts falling due within one year
5
(7,821)
(21,669)
Net current (liabilities)/assets
(4,963)
7,815
Total assets less current liabilities
28,400
58,963
Creditors: amounts falling due after more than one year
6
(27,457)
(33,188)
Net assets
943
25,775
Capital and reserves
Called up share capital
2
-
Profit and loss account
941
25,775
Shareholders' funds
943
25,775
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 9 July 2025 and were signed on its behalf by
Lisa Batley Director Company Registration No. 11227158
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LIBA Accounting Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
LIBA Accounting Limited is a private company, limited by shares, registered in England and Wales, registration number 11227158. The registered office is 11 CAMBRIDGE CHASE, GOMERSAL, CLECKHEATON, BD19 4PW, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% Straightl Line
4
Tangible fixed assets
Land & buildings
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2024
26,915
35,945
-
2,418
65,278
Additions
-
-
37,165
300
37,465
Disposals
(26,915)
(35,945)
-
-
(62,860)
At 31 March 2025
-
-
37,165
2,718
39,883
Depreciation
At 1 April 2024
7,500
6,000
-
630
14,130
Charge for the year
2,500
6,000
5,575
315
14,390
On disposals
(10,000)
(12,000)
-
-
(22,000)
At 31 March 2025
-
-
5,575
945
6,520
Net book value
At 31 March 2025
-
-
31,590
1,773
33,363
At 31 March 2024
19,415
29,945
-
1,788
51,148
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LIBA Accounting Limited Notes to the Accounts for the year ended 31 March 2025
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
6,000
6,000
VAT
1,821
4,778
Taxes and social security
-
6,797
Other creditors
-
4,094
7,821
21,669
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
27,457
33,188
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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