REGISTERED NUMBER: 11698372 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2026

for

Lians Property Solutions Limited

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

4

DIRECTORS:

Mrs L M Rigby

I D Rigby

REGISTERED OFFICE:

9 Brendan Gardens

Derby

Derbyshire

DE22 1BD

REGISTERED NUMBER:

11698372 (England and Wales)

ACCOUNTANTS:

M. J. Shapcott & Co. Limited

Chartered Accountants

Charter House, Wyvern Court

Stanier Way

Derby

DE21 6BF

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Lians Property Solutions Limited for the year ended 28 February 2026 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Lians Property Solutions Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Lians Property Solutions Limited and state those matters that we have agreed to state to the Board of Directors of Lians Property Solutions Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lians Property Solutions Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Lians Property Solutions Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Lians Property Solutions Limited. You consider that Lians Property Solutions Limited 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 financial statements of Lians Property Solutions Limited. 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 financial statements.

M. J. Shapcott & Co. Limited

Chartered Accountants

Charter House, Wyvern Court

Stanier Way

Derby

DE21 6BF

1 July 2026

FIXED ASSETS

Tangible assets

4

2,335

927

Investments

5

100

-

Investment property

6

250,000

250,000

252,435

250,927

CURRENT ASSETS

Debtors

7

48,300

4,250

Prepayments and accrued income

291

190

Cash at bank

19,521

6,119

68,112

10,559

CREDITORS

Amounts falling due within one year

8

33,430

190,001

NET CURRENT ASSETS/(LIABILITIES)

34,682

(179,442

)

TOTAL ASSETS LESS CURRENT LIABILITIES

287,117

71,485

PROVISIONS FOR LIABILITIES

(11,043

)

(10,776

)

ACCRUALS AND DEFERRED INCOME

(1,081

)

(1,079

)

NET ASSETS

274,993

59,630

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

9

44,743

45,218

Retained earnings

230,150

14,312

274,993

59,630

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 1 July 2026 and were signed on its behalf by:

I D Rigby - Director

1.	STATUTORY INFORMATION

Lians Property Solutions 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

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

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 March 2025

2,299

-

2,299

Additions

-

1,953

1,953

At 28 February 2026

2,299

1,953

4,252

DEPRECIATION

At 1 March 2025

1,372

-

1,372

Charge for year

139

406

545

At 28 February 2026

1,511

406

1,917

NET BOOK VALUE

At 28 February 2026

788

1,547

2,335

At 28 February 2025

927

-

927

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

100

At 28 February 2026

100

NET BOOK VALUE

At 28 February 2026

100

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 March 2025

and 28 February 2026

250,000

NET BOOK VALUE

At 28 February 2026

250,000

At 28 February 2025

250,000

Fair value at 28 February 2026 is represented by:

£

Valuation in 2021

36,686

Valuation in 2023

19,100

Cost

194,214

250,000

If investment property had not been revalued it would have been included at the following historical cost:

2026

2025

£

£

Cost

194,214

194,214

Aggregate depreciation

(23,341

)

(20,006

)

Investment property was valued on an open market basis on 28 February 2026 by the Directors .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

48,300

4,250

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

46

-

Other creditors

33,384

190,001

33,430

190,001

9.

RESERVES

Fair

value

reserve

£

At 1 March 2025

45,218

Transfers

(475

)

At 28 February 2026

44,743