Registration number:
for the Period from 1 September 2021 to
Levicticus D Ltd
(Registration number: 07305224)
Balance Sheet as at 30 November 2022
Note |
30 November 2022 |
31 August 2021 |
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Fixed assets |
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Investment property |
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Investments |
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5,000 |
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Current assets |
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Debtors |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
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( |
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Net current assets |
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Net assets |
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Capital and reserves |
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Called up share capital |
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Profit and loss account |
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Total equity |
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For the financial period ending 30 November 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
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The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.
Approved and authorised by the
Director
Levicticus D Ltd
Notes to the Unaudited Financial Statements for the Period from 1 September 2021 to 30 November 2022
General information |
The company is a private company limited by share capital, incorporated in England and Wales.
The address of its registered office is:
Accounting policies |
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 section 1A - 'the Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.
Basis of preparation
These financial statements have been prepared using the historical cost convention except for, where disclosed in these accounting policies, certain items that are shown at fair value.
Judgements and estimation uncertainty
These financial statements do not contain any significant judgements or estimation uncertainty |
Investment property
Investments
Investments in equity shares which are not publicly traded and where fair value cannot be measure reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
Dividends
Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.
Defined contribution pension obligation
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
Levicticus D Ltd
Notes to the Unaudited Financial Statements for the Period from 1 September 2021 to 30 November 2022
Financial instruments
Classification
Recognition and measurement
Impairment
Staff numbers |
The average number of persons employed by the company (including the director) during the period, was
Investment properties |
£ |
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At 1 September 2021 and 30 November 2022 |
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There has been no valuation of investment property by an independent valuer.
Investments held as fixed assets |
30 November 2022 |
31 August 2021 |
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Non-current financial assets |
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Interest in Limited Liability Partnership |
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The fixed asset investments represent the company's interest in K22 Services LLP (OC314066), a Limited Liability Partnership in which Levicticus D Limited was a designated member.
This investment was disposed of on 30 November 2022.
Debtors |
Note |
30 November 2022 |
31 August 2021 |
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Amounts owed by related parties |
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Other debtors |
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Levicticus D Ltd
Notes to the Unaudited Financial Statements for the Period from 1 September 2021 to 30 November 2022
Creditors |
Note |
30 November 2022 |
31 August 2021 |
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Due within one year |
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Other creditors |
- |
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Accrued expenses |
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Corporation tax liability |
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Related party transactions |
Summary of transactions with directors |