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How do you prepare the FS's for a liquidating company and what are the considerations?
If I understanding the question, and desired outcome you require, you are looking for an answer around the directors report, and the financial figures themselves, the Statement of Financial Position value, how it is changed.
All assets and liabilities were be reflected at their value at year end, "today if I had to sell it it now, quickly" - no advertising, no waiting for the best price or negotiation. It is the bear minimum value less costs to sell.
The directors report will disclose the fact that the financials statements are prepared on a liquidation basis, and the reasons for the "liquidation basis".
