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Registration number: 09327890

LIBBARD LTD
Unaudited Filleted Abridged Financial Statements
for the Year Ended 30 November 2025

LIBBARD LTD

Contents

Company Information | 1
Accountants' Report | 2
Abridged Balance Sheet | 3
Notes to the Unaudited Abridged Financial Statements | 4 to 5

LIBBARD LTD

Company Information

Directors | David John Evans Mrs Teresa McGonigle John Craig Innes Victoria Jane Stuart

Registered office | Libbard House Stonebow Avenue Solihull B91 3UP

Accountants | DAVID J EVANS LTD Radcliffe House Blenheim Court Warwick Road Solihull B91 2AA

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
LIBBARD LTD
for the Year Ended 30 November 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of LIBBARD LTD for the year ended 30 November 2025 as set out on pages 3 to 5 from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of LIBBARD LTD, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of LIBBARD LTD and state those matters that we have agreed to state to the Board of Directors of LIBBARD 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 LIBBARD LTD and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that LIBBARD 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 LIBBARD LTD. You consider that LIBBARD 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 LIBBARD 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.

......................................
DAVID J EVANS LTD
Radcliffe House
Blenheim Court
Warwick Road
Solihull
B91 2AA

14 May 2026

LIBBARD LTD

(Registration number: 09327890)
Abridged Balance Sheet as at 30 November 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors |  | - | 150
Cash at bank and in hand |  | 1,865 | 1,665
|  | 1,865 | 1,815
Creditors: Amounts falling due within one year |  | (155) | (150)
Net assets |  | 1,710 | 1,665
Capital and reserves |  |  |
Called up share capital | 4 | 4 | 4
Retained earnings |  | 1,706 | 1,661
Shareholders' funds |  | 1,710 | 1,665

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 14 May 2026 and signed on its behalf by:

......................................... David John Evans Director

LIBBARD LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025

1 | General information

The company is a private company limited by share capital, incorporated in UK.

The address of its registered office is:
Libbard House
Stonebow Avenue
Solihull
B91 3UP

These financial statements were authorised for issue by the Board on 14 May 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Profit and loss transactions in foreign currencies are translated into sterling at the exchange rate ruling on the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the closing rates at the balance sheet date and the exchange differences are included in the profit and loss account

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

LIBBARD LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 3).

4 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 4 | 4 | 4 | 4