REGISTERED NUMBER: 08845865 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Liebreich Associates Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

M D J Liebreich

SECRETARY:

REGISTERED OFFICE:

C/O Cantelowes Limited

1 Royal Exchange Avenue

London

EC3V 3LT

REGISTERED NUMBER:

08845865 (England and Wales)

ACCOUNTANTS:

Cantelowes Ltd

1 Royal Exchange Avenue

London

EC3V 3LT

FIXED ASSETS

Tangible assets

4

5,197

6,325

CURRENT ASSETS

Debtors

5

634,819

248,400

Cash at bank

366,075

437,631

1,000,894

686,031

CREDITORS

Amounts falling due within one year

6

141,398

195,396

NET CURRENT ASSETS

859,496

490,635

TOTAL ASSETS LESS CURRENT LIABILITIES

864,693

496,960

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

864,593

496,860

SHAREHOLDERS' FUNDS

864,693

496,960

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 29 April 2026 and were signed by:

M D J Liebreich - Director

1.	STATUTORY INFORMATION

Liebreich Associates Limited 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.

Turnover

Turnover is measured at the fair value of the consideration received or 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

-

straight line over 3 years

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 statement of financial position date.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

22,476

Additions

1,846

At 31 January 2026

24,322

DEPRECIATION

At 1 February 2025

16,151

Charge for year

2,974

At 31 January 2026

19,125

NET BOOK VALUE

At 31 January 2026

5,197

At 31 January 2025

6,325

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

59,777

96,638

Other debtors

575,042

151,762

634,819

248,400

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

16,386

1,369

Taxation and social security

124,820

192,855

Other creditors

192

1,172

141,398

195,396

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2026 and 31 January 2025:

2026

2025

£

£

M D J Liebreich

Balance outstanding at start of year

151,762

105,622

Amounts advanced

708,280

432,390

Amounts repaid

(350,000

)

(386,250

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

510,042

151,762