| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2026 |
| FOR |
| LIVERPOOL PROPERTIES MANAGEMENT LIMITED |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2026 |
| FOR |
| LIVERPOOL PROPERTIES MANAGEMENT LIMITED |
| LIVERPOOL PROPERTIES MANAGEMENT LIMITED (REGISTERED NUMBER: 03678723) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31ST MARCH 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| LIVERPOOL PROPERTIES MANAGEMENT LIMITED |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 31ST MARCH 2026 |
| DIRECTOR: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| BANKERS: |
| Carlton House |
| 18 Albert square |
| Manchester |
| M2 5PE |
| LIVERPOOL PROPERTIES MANAGEMENT LIMITED (REGISTERED NUMBER: 03678723) |
| BALANCE SHEET |
| 31ST MARCH 2026 |
| 2026 | 2025 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 6 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES | 8 |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 9 |
| Retained earnings | ( |
) |
| SHAREHOLDERS' FUNDS |
| The director acknowledges his 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 were approved by the director and authorised for issue on |
| LIVERPOOL PROPERTIES MANAGEMENT LIMITED (REGISTERED NUMBER: 03678723) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31ST MARCH 2026 |
| 1. | STATUTORY INFORMATION |
| Liverpool Properties Management Limited is a |
| The principal place of business is The Liner Hotel, Lord Nelson Street, Liverpool L3 5QB. |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Significant judgements and estimates |
| The preparation of the financial statements in conformity with the generally accepted accounting principles requirement to make certain estimates and assumptions that affect the reported amounts of assets, liabilities, disclosure of contingent liabilities on date of the financial statements and reported amount of revenue and expenses during the reporting period. The estimates and assumptions used in the accompanying financial statements are based upon measurement's evaluation of the relevant facts and circumstances as on the date of the financial statements. Actual results could differ from the estimates. |
| Turnover |
| Turnover represents net invoiced sales of services, excluding value added tax. |
| Intangible assets |
| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. |
| Tangible fixed assets |
| Plant and machinery etc | - |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| 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 balance sheet date. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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. |
| Hire purchase and leasing commitments |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| 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 |
| LIVERPOOL PROPERTIES MANAGEMENT LIMITED (REGISTERED NUMBER: 03678723) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31ST MARCH 2026 |
| 4. | INTANGIBLE FIXED ASSETS |
| Other |
| intangible |
| assets |
| £ |
| COST |
| At 1st April 2025 |
| and 31st March 2026 |
| AMORTISATION |
| At 1st April 2025 |
| Charge for year |
| At 31st March 2026 |
| NET BOOK VALUE |
| At 31st March 2026 |
| At 31st March 2025 |
| 5. | TANGIBLE FIXED ASSETS |
| Improvements |
| Short | to | Plant and |
| leasehold | property | machinery |
| £ | £ | £ |
| COST |
| At 1st April 2025 |
| Additions |
| At 31st March 2026 |
| DEPRECIATION |
| At 1st April 2025 |
| Charge for year |
| At 31st March 2026 |
| NET BOOK VALUE |
| At 31st March 2026 |
| At 31st March 2025 |
| Fixtures |
| and | Motor | Computer |
| fittings | vehicles | equipment | Totals |
| £ | £ | £ | £ |
| COST |
| At 1st April 2025 |
| Additions |
| At 31st March 2026 |
| DEPRECIATION |
| At 1st April 2025 |
| Charge for year |
| At 31st March 2026 |
| NET BOOK VALUE |
| At 31st March 2026 |
| At 31st March 2025 |
| LIVERPOOL PROPERTIES MANAGEMENT LIMITED (REGISTERED NUMBER: 03678723) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31ST MARCH 2026 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 8. | PROVISIONS FOR LIABILITIES |
| 2026 | 2025 |
| £ | £ |
| Deferred taxation | 48,000 | 48,000 |
| Deferred |
| tax |
| £ |
| Balance at 1st April 2025 |
| Balance at 31st March 2026 |
| 9. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2026 | 2025 |
| value: | £ | £ |
| Ordinary £1 per share | £1 | 600,000 | 600,000 |
| Redeemable Preference Share of | £1 | 200,000 | 800,000 |
| 800,000 | 1,400,000 |
| During the year, the Company redeemed and cancelled 600,000 redeemable preference shares at their nominal value of £1 per share. Following the redemption, 200,000 redeemable preference shares remain in issue at the year end. |
| 10. | OTHER FINANCIAL COMMITMENTS |
| The company has operating lease commitments of £1,212,860 (2025: £1,600,000) as at the year-end. |
| 11. | RELATED PARTY DISCLOSURES |
| Birkdale Estate Inc. |
| Birkdale Estates Inc is owned by close family members of the shareholders of Liverpool Properties Management Limited. |
| During the year, the company paid rent at open market value amounting to £400,000 (2025: £400,000) to Birkdale Estate Inc. The company also made some payments on behalf of Birkdale Estate Inc. Balance receivable from Birkdale Estates Inc. as at 31st March 2026 was £1,123,105 (2025: £454,775). |
| 12. | ULTIMATE CONTROLLING PARTY |
| The company is jointly controlled by Mr Abhishek Kamani and Mr Aditya Kamani. |