LIW Structures Ltd Accounts






LIW Structures Ltd

	Company No. 12510351
		Information for Filing with The Registrar
		31 March 2025

The Director presents her report and the accounts for the year ended 31 March 2025.

Principal activities
The principal activity of the company during the year under review was property investment.




Director

The Director who served at any time during the year was as follows:

L. Todorova









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

L. Todorova
Director
29 July 2025

at	31 March 2025
Company No.		12510351	Notes	2025	2024
				£	£
Fixed assets


	Investment property		4	1,120,075	285,000

				1,120,075	285,000
Current assets

	Debtors		5	437	172,085

	Cash at bank and in hand			1,617	1,354
				2,054	173,439
Creditors: Amount falling due within one year			6	(576,340)	(231,436)
Net current liabilities				(574,286)	(57,997)
Total assets less current liabilities				545,789	227,003
Creditors: Amounts falling due after more than one year			7	(556,529)	(207,574)



Net (liabilities)/assets				(10,740)	19,429

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		10	(10,840)	19,329

Total equity				(10,740)	19,429



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 29 July 2025 and signed on its behalf by:
L. Todorova
Director
29 July 2025

for the year ended 31 March 2025

General information

LIW Structures Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 12510351

Its registered office is:

2, Rowney Gardens

Sawbridgeworth

Herts

CM21 0AT

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover - rent receivable

Turnover is measured at the fair value of the consideration receivable and is reduced for rebates and other similar allowances.
Rental income is recognised when the due date for payment under the rental agreements have been reached.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	1	1

4	Investment property
			Freehold Investment Property
			£
		Valuation
		At 1 April 2024	285,000
		Additions	854,700
		Revaluation	(19,625)

		At 31 March 2025	1,120,075


		The freehold investment properties were revalued by the director on the basis of rental properties on 31st March, 2025.

5	Debtors
			2025	2024
			£	£





		Loans to directors	-	171,734

		Prepayments and accrued income	437	351
			437	172,085

6	Creditors:
		amounts falling due within one year
			2025	2024
			£	£




		Trade creditors	1,840	-


		Loans from directors	24,853	-
		Other creditors	548,513	230,210
		Accruals and deferred income	1,134	1,226
			576,340	231,436

7	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£


		Other loans	556,529	207,574





			556,529	207,574

		Liabilities repayable in more than five years after the balance sheet date

		Amount repayable otherwise than by instalments	556,529	207,574
			556,529	207,574

		The mortgage loans are secured on the company's investment properties

8	Creditors: secured liabilities
			2025	2024
			£	£
		The aggregate amount of secured liabilities included within creditors	556,529	207,574

Share Capital

comprises 100 ordinary shares of £ 1

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

11	Dividends
			2025	2024
			£	£
		Dividends for the period:
		Dividends paid in the period	-	25,000

			-	25,000

		Dividends by type:

		Equity dividends	-	25,000
			-	25,000

12	Advances and credits to directors
			2025
			£
		At 1 April 2024	171,734
		Advanced in the period	9,564
		Amounts repaid in the period	181,298


		At 31 March 2025	-

Related party disclosures

Transactions with related parties

A loan of £ 230,210 owing to W Reilly Ltd, an associated company, at 1st April, 2024 increased to £ 548,513 during the year. The loan is interest-free and subject to no fixed term of repayment.