It seems this bug should be already fixed in latest upload to Ubuntu
14.04 (Trusty)

libreoffice (1:4.2.4-0ubuntu2) trusty; urgency=medium
* bump upstream version
  * refresh patch queue
  * remove upstreamed patches:
    - fdo-74981.diff
    - fdo-50672.diff
  * bump help virtual version to 4.2
  * fix unity menu after insert formula (LP: #1296715)
  * avoid use of invalidated pointers (LP: #1219245)
  * add VBA macro patch
  * use internal npapi as this breaks with Firefox 30
 -- Bjoern Michaelsen <bjoern.michael...@canonical.com>   Fri, 13 Jun 2014 
17:11:09 +0200

See
https://launchpad.net/ubuntu/trusty/+source/libreoffice/1:4.2.4-0ubuntu2

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https://bugs.launchpad.net/bugs/1320189

Title:
  Libreoffice 4.2.3 cannot open encrypted microsoft xlsx and docx
  documents

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