REGISTERED NUMBER: 15203081 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Libera Real Estate Investments Ltd

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

319

479

Investment property

5

120,000

-

120,319

479

CURRENT ASSETS

Debtors

6

186

895

Cash at bank

4,968

291

5,154

1,186

CREDITORS

Amounts falling due within one year

7

142,832

3,859

NET CURRENT LIABILITIES

(137,678

)

(2,673

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(17,359

)

(2,194

)

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

(17,459

)

(2,294

)

SHAREHOLDERS' FUNDS

(17,359

)

(2,194

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 21 July 2026 and were signed by:

Ms Annemarie Henriette Martina Franssen - Director

1.	STATUTORY INFORMATION

Libera Real Estate Investments Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

15203081

Registered office:

Piccadilly Business Centre Unit C

Aldow Enterprise Park, Blackett Street

Manchester

M12 6AE

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 represents the fair value of rent received or receivable from the investment properties, 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.

Computer equipment

-

25% on cost

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.

Going concern

The company has net liabilities of £17,359. The accounts have been prepared on a going concern basis as the director has confirmed that she will continue to provide financial support to the company for the foreseeable future.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 November 2024

and 31 October 2025

639

DEPRECIATION

At 1 November 2024

160

Charge for year

160

At 31 October 2025

320

NET BOOK VALUE

At 31 October 2025

319

At 31 October 2024

479

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

135,131

Impairments

(15,131

)

At 31 October 2025

120,000

NET BOOK VALUE

At 31 October 2025

120,000

Fair value at 31 October 2025 is represented by:

£

Valuation in 2025

(15,131

)

Cost

135,131

120,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Other debtors

186

895

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Other creditors

142,832

3,859

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

100

Ordinary

£1

100

100

9.	RELATED PARTY DISCLOSURES

The company owes £141,667 (2024: £3,709) to its director, Ms Annemarie Henriette Martina Franssen who is also a sole shareholder of the company as at accounting year end date.