Registered Number 15386992

LIUBOV V LTD

Micro-entity Accounts

31 January 2026

LIUBOV V LTD Registered Number 15386992

Micro-entity Balance Sheet as at 31 January 2026

Notes 2026 2025
£ £
Fixed Assets
387,141
386,094
Current Assets
2,209
1,612
Net current assets (liabilities)
2,209
1,612
Total assets less current liabilities
389,350
387,706
Creditors: amounts falling due after more than one year
(395,356)
(378,356)
Total net assets (liabilities)
(6,006)
9,350
Capital and reserves
(6,006)
9,350
  • For the year ending 31 January 2026 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
  • The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 31 October 2026

And signed on their behalf by:
Liubov Vaskevych, Director

LIUBOV V LTD Registered Number 15386992

Notes to the Micro-entity Accounts for the period ended 31 January 2026

1Employees
2026 2025
Average number of employees during the period 0 0

2Accounting Policies

Basis of measurement and preparation of accounts
The financial statements have been prepared under the historical cost convention in accordance with FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime, and the provisions of the Companies Act 2006 applicable to micro-entities.

Investment properties are initially recognised at cost, including directly attributable acquisition costs and qualifying capital improvements, and subsequently measured at cost less accumulated depreciation and any impairment losses.

Tangible fixed assets are depreciated on a straight-line basis over their estimated useful economic lives, taking account of their expected residual values. Depreciation commences when the assets are available for use.

Tangible assets depreciation policy
Tangible fixed assets are depreciated using the straight-line method over their estimated useful economic lives, as follows:

Investment properties and capital improvements: 50 years.

Furniture, fixtures and equipment: 5 years.

Depreciation is charged from the date the assets are available for use. Estimated residual values and useful economic lives are reviewed where appropriate.