Registration number: 02935184

Libramount Limited

Contents

Company Information	1
Statement of Financial Position	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Libramount Limited

Company Information

Directors

J Robinson P D Jackson S Robinson A C Robinson N Robinson T Robinson

Registered office

2-4 Court Yard Eltham London SE9 5PZ

Accountants

Brebners Chartered Accountants 130 Shaftesbury Avenue London W1D 5AR

Libramount Limited

Statement of Financial Position as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	28,851	39,968
Current assets
Debtors	5	134,705	141,072
Cash at bank and in hand		404,267	416,726
		538,972	557,798
Creditors: Amounts falling due within one year	6	(427,062)	(480,196)
Net current assets		111,910	77,602
Total assets less current liabilities		140,761	117,570
Creditors: Amounts falling due after more than one year	6	-	(26,116)
Provisions for liabilities		(7,213)	(9,992)
Net assets		133,548	81,462
Capital and reserves
Called up share capital		100	100
Capital redemption reserve		10	10
Retained earnings		133,438	81,352
Shareholders' funds		133,548	81,462

For the financial year ending 31 December 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.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The directors of Libramount Limited have elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Libramount Limited

Statement of Financial Position as at 31 December 2025

Approved and authorised by the Board on 21 August 2026 and signed on its behalf by:
 

.........................................

A C Robinson

Director

Company registration number: 02935184

Libramount Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2-4 Court Yard
Eltham
London
SE9 5PZ

The principal activity of the company is that of the provision of consultancy services.

2	Accounting policies

Statement of compliance

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

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.

Going concern

The company had net assets at 31 December 2025 amounting to £133,548 including cash at bank of £404,267.

The directors have considered the potential effect of the cost of living crisis in the UK and the effect of global events on the economy and their view is that the impact will be manageable.

The directors remain confident of the company's ability to remain in operational existence for the foreseeable future and, having made sufficient enquiries, believe it is appropriate to prepare the financial statements on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of consultancy services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, rebates and discounts.

The company recognises turnover from consultancy services over the period in which the services are provided.

Libramount Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Tax

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

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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture, Fittings & Equipment	20% reducing balance
Motor Vehicles	15% straight line

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.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Libramount Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Finance leases and hire purchase

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the Statement of Financial Position as a finance lease obligation.

Lease payments are apportioned between finance costs in the Income Statement and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Assets held under hire purchase contracts are capitalised at the lesser of fair value or present value of minimum lease payments in the statement of financial position. The present value of the minimum lease payments is calculated using the interest rate implicit in the lease. A corresponding liability is recognised at the same value in the statement of financial position. The asset is then depreciated over its useful life.

The minimum lease payments are apportioned between the finance charge recognised in the income statement and the reduction of the outstanding liability using the effective interest method. The finance charge in each period is allocated so as to produce a constant periodic rate of interest on the remaining balance of the liability.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company during the year, was 7 (2024 - 7).

Libramount Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 January 2025	10,763	71,400	82,163
At 31 December 2025	10,763	71,400	82,163
Depreciation
At 1 January 2025	9,172	33,023	42,195
Charge for the year	407	10,710	11,117
At 31 December 2025	9,579	43,733	53,312
Carrying amount
At 31 December 2025	1,184	27,667	28,851
At 31 December 2024	1,591	38,377	39,968

5

Debtors

	2025 £	2024 £
Trade debtors	100,702	90,577
Other debtors	34,003	50,495
	134,705	141,072

Libramount Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Loans and borrowings	7	26,116	10,759
Trade creditors		14,903	27,593
Taxation and social security		215,883	173,553
Other creditors		170,160	268,291
		427,062	480,196

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Loans and borrowings	7	-	26,116

7	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Hire purchase contracts	26,116	10,759

Non-current loans and borrowings

	2025 £	2024 £
Hire purchase contracts	-	26,116

Obligations under hire purchase contracts are secured on the assets concerned.

8	Financial commitments, guarantees and contingencies

Amounts not provided for in the statement of financial position

The total amount of financial commitments not included in the statement of financial position is £67,553 (2024 - £Nil).