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Company Registration No. 15015620 (England and Wales)
Lia Accountancy Ltd Unaudited accounts for the year ended 31 July 2026
Lia Accountancy Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Lia Accountancy Ltd Company Information for the year ended 31 July 2026
Director
Liliana Patru
Company Number
15015620 (England and Wales)
- 3 -
Lia Accountancy Ltd Statement of financial position as at 31 July 2026
2026
2025
Notes
£
£
Current assets
Debtors
4
1,004
-
Cash at bank and in hand
7,952
4,457
8,956
4,457
Creditors: amounts falling due within one year
5
(4,734)
(5,941)
Net current assets/(liabilities)
4,222
(1,484)
Total assets less current liabilities
4,222
(1,484)
Creditors: amounts falling due after more than one year
6
-
5,000
Net assets
4,222
3,516
Capital and reserves
Profit and loss account
4,222
3,516
Shareholders' funds
4,222
3,516
For the year ending 31 July 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 26 August 2026 and were signed on its behalf by
Liliana Patru Director Company Registration No. 15015620
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Lia Accountancy Ltd Notes to the Accounts for the year ended 31 July 2026
1
Statutory information
Lia Accountancy Ltd is a private company, limited by shares, registered in England and Wales, registration number 15015620.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Debtors
2026
2025
£
£
Amounts falling due within one year
Other debtors
1,004
-
5
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
75
-
Taxes and social security
1,479
5,941
Loans from directors
3,180
-
4,734
5,941
6
Creditors: amounts falling due after more than one year
2026
2025
£
£
Loans from directors
-
(5,000)
7
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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