REGISTERED NUMBER: 13108480 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Liberton Development Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A P Green

REGISTERED OFFICE:

3 Feast Field

Horsforth

Leeds

West Yorkshire

LS18 4TJ

REGISTERED NUMBER:

13108480 (England and Wales)

ACCOUNTANTS:

Blenheim Advisory Limited

Chartered Certified Accountants

3 Feast Field

Horsforth

Leeds

West Yorkshire

LS18 4TJ

FIXED ASSETS

Tangible assets

4

795

2,413

CURRENT ASSETS

Debtors

5

66

897

Cash at bank

5,323

5,336

5,389

6,233

CREDITORS

Amounts falling due within one year

6

5,145

5,201

NET CURRENT ASSETS

244

1,032

TOTAL ASSETS LESS CURRENT LIABILITIES

1,039

3,445

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

1,038

3,444

SHAREHOLDERS' FUNDS

1,039

3,445

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 18 May 2026 and were signed by:

A P Green - Director

1.	STATUTORY INFORMATION

Liberton Development Ltd 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.

Fixtures and fittings

-

20% on cost

Computer equipment

-

20% on cost

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 February 2025

1,152

6,973

8,125

Additions

-

249

249

Disposals

-

(949

)

(949

)

At 31 January 2026

1,152

6,273

7,425

DEPRECIATION

At 1 February 2025

920

4,792

5,712

Charge for year

232

1,255

1,487

Eliminated on disposal

-

(569

)

(569

)

At 31 January 2026

1,152

5,478

6,630

NET BOOK VALUE

At 31 January 2026

-

795

795

At 31 January 2025

232

2,181

2,413

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

66

897

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

2,000

2,280

Taxation and social security

3,145

2,921

5,145

5,201

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

£

£

A P Green

Balance outstanding at start of year

(897

)

(2,764

)

Amounts advanced

2,950

13,367

Amounts repaid

(2,053

)

(11,500

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

(897

)

8.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with its holding company because it is a wholly owned subsidiary.