Caseware UK (AP4) 2025.0.111 2025.0.111 2025-09-30 2025-09-30 false 2024-09-09 false Buying and selling of own real estate. Other letting and operating of own or leased real estate.2 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 15943674 2024-09-08 15943674 2024-09-09 2025-09-30 15943674 2025-09-30 15943674 2023-09-09 2024-09-08 15943674 c:Director1 2024-09-09 2025-09-30 15943674 d:FreeholdInvestmentProperty 2024-09-09 2025-09-30 15943674 d:FreeholdInvestmentProperty 2025-09-30 15943674 d:CurrentFinancialInstruments 2025-09-30 15943674 d:Non-currentFinancialInstruments 2025-09-30 15943674 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 15943674 d:Non-currentFinancialInstruments d:AfterOneYear 2025-09-30 15943674 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2025-09-30 15943674 d:ShareCapital 2025-09-30 15943674 d:RetainedEarningsAccumulatedLosses 2025-09-30 15943674 c:FRS102 2024-09-09 2025-09-30 15943674 c:AuditExempt-NoAccountantsReport 2024-09-09 2025-09-30 15943674 c:FullAccounts 2024-09-09 2025-09-30 15943674 c:PrivateLimitedCompanyLtd 2024-09-09 2025-09-30 15943674 e:PoundSterling 2024-09-09 2025-09-30 iso4217:GBP xbrli:pure

Registered number: 15943674 LIAZ PROPERTIES LTD UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
LIAZ PROPERTIES LTD REGISTERED NUMBER: 15943674 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025
Note |  | £
Fixed assets |  |  |
Investment property |  |  | 478,076
|  |  | 478,076
Current assets |  |  |
Debtors: amounts falling due within one year | 5 | 3,396 |
Cash at bank and in hand |  | 2,332 |
|  | 5,728 |
Creditors: amounts falling due within one year |  | (158,548) |
Net current (liabilities)/assets |  |  | (152,820)
Total assets less current liabilities |  |  | 325,256
Creditors: amounts falling due after more than one year |  |  | (333,745)
Net (liabilities)/assets |  |  | (8,489)
Capital and reserves |  |  |
Called up share capital |  |  | 2
Profit and loss account |  |  | (8,491)
|  |  | (8,489)
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LIAZ PROPERTIES LTD REGISTERED NUMBER: 15943674 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025 The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question 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 financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ Ezgi Cetin
Director
Date: 3 June 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
LIAZ PROPERTIES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
1. | General information
Liaz Properties Limited is a private company limited by share capital, registered in England and Wales. The Company's registered address is Watson's House, 120 Nuttall Street, London, N1 5LL. The Company's registration number is 15943674. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rental Income Revenue is comprised of rental income from investment properties. Rental income is recognised on a straight-line basis over the period to which it relates, even where no formal lease agreement exists. In the absence of a formal lease, management recognises rental income when it has received payment and has an enforceable right to the income, in accordance with FRS 102 Section 23 – Revenue. The amounts recognised represent rent agreed orally or in practice, and there are no additional significant obligations associated with the rental arrangements. Management applies judgement in assessing the timing and measurement of income in such circumstances.
| 2.3 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.4 | Borrowing costs
All borrowing costs are recognised in profit or loss in the period in which they are incurred. Page 3
LIAZ PROPERTIES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.5 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | 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
| The average monthly number of employees, including directors, during the period was 2.
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LIAZ PROPERTIES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| Additions at cost | 478,076
| At 30 September 2025 | 478,076
|  |  |  |  | 2025
|  |  |  |  | £
| Historic cost | 478,076
|  | 478,076
5. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Prepayments and accrued income | 3,396
|  | 3,396
6. | Cash and cash equivalents
|  |  |  |  | 2025
|  |  |  |  | £
| Cash at bank and in hand | 2,332
|  | 2,332
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LIAZ PROPERTIES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Other creditors | 156,388
| Accruals and deferred income | 2,160
|  | 158,548
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025
|  |  |  |  | £
| Bank loans | 333,745
|  | 333,745
| The following liabilities were secured:
|  |  |  |  | 2025
|  |  |  |  | £
| Bank loans | 333,745
|  | 333,745
| Details of security provided:
The Mortgage Works, holds a fixed charge over the company, including a fixed charge over the investment property, together with a negative pledge. Page 6
LIAZ PROPERTIES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025
|  |  |  |  | £
| Amounts falling due after more than 5 years |
| Bank loans | 333,745
|  | 333,745
|  | 333,745
10. | Related party transactions
| As at the balance sheet, an amount of £156,388 was due to Mr & Mrs M & E Cetin. The balance is included within creditors due within one year, The laon is interest free & repayable on demand.
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