And he insisted he did not abandon the 31-year-old singer shortly before he plunged from his hotel balcony in Argentina after a drink and drugs binge.
Mr Nores, 36, denied he was one of three people arrested over the Liam's death: a friend, a hotel worker, 21, and a man, 24, known to the One Direction star.
A police description suggested the businessman faces charges of "abandoning a person followed by death" as well as complicity in the supply of drugs.
But Mr Nores said: "I never abandoned Liam. I went to his hotel three times that day and left 40 minutes before this happened.
"There were over 15 people at the hotel lobby chatting and joking with him when I left.
"I could have never imagined something like this would happen.
"I've given my statement to the prosecutor on October 17 [the day after Liam's death] as a witness, and I haven't spoken to any police officer or prosecutor ever since.
"I wasn't Liam's manager. He was just my very dear friend.
"I'm really heartbroken with this tragedy, and I've been missing my friend every day." It is believed Mr Nores and Liam became friends after meeting at a house party in London hosted by Edward Enninful, former editor-in-chief of British Vogue, in 2020.
Abandoning a person who ends up dying carries a potential jail sentence of up to 15 years if convicted.
Prosecutors have ruled out suicide in Liam's case after revealing he was in a state of "semi or total unconsciousness" and "didn't know what he was doing".
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