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Registered number: 07979641
Leverage UK Limited
Director's Report and
Unaudited Financial Statements
For The Year Ended 31 March 2023
Director's Report and Unaudited Financial Statements
Contents
Page
Company Information 1
Director's Report 2
Accountants' Report 3
Statement of Income and Retained Earnings 4
Balance Sheet 5—6
Notes to the Financial Statements 7—9
Page 1
Company Information
Director N J Cooper
Secretary Exceed Cosec Services Limited
Company Number 07979641
Registered Office Bank House
81 St Judes Road
Englefield Green
Surrey
TW20 0DF
Accountants Exceed Accountants Limited
Bank House, 81 St Judes Road
Englefield Green
TW20 0DF
Page 1
Page 2
Director's Report
The director presents his report and the financial statements for the year ended 31 March 2023 .
Principal Activity
The company's principal activity continues to be that of holding investment properties and lettings.
Directors
The director who held office during the year were as follows:
N J Cooper
Small Company Rules
This report has 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.
On behalf of the board
N J Cooper
Director
29/01/2024
Page 2
Page 3
Accountants' Report
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 March 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
29/01/2024
Exceed Accountants Limited
Bank House, 81 St Judes Road
Englefield Green
TW20 0DF
Page 3
Page 4
Statement of Income and Retained Earnings
2023 2022
Notes £ £
TURNOVER 9,152 8,868
GROSS PROFIT 9,152 8,868
Administrative expenses (16,264 ) (4,026 )
Loss on revaluation of investment property - (20,500 )
OPERATING LOSS (7,112 ) (15,658 )
Loss on disposal of fixed assets (23,165 ) -
Interest payable and similar charges (1,607 ) (1,591 )
LOSS BEFORE TAXATION (31,884 ) (17,249 )
Tax on Loss 618 (618 )
LOSS AFTER TAXATION BEING LOSS FOR THE FINANCIAL YEAR (31,266 ) (17,867 )
RETAINED EARNINGS
As at 1 April 2022 20,499 17,866
As at 31 March 2023 (10,767 ) 20,499
The notes on pages 7 to 9 form part of these financial statements.
Page 4
Page 5
Balance Sheet
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 307,808 352,308
307,808 352,308
CURRENT ASSETS
Debtors 5 22,175 222
Cash at bank and in hand 1,971 10,097
24,146 10,319
Creditors: Amounts Falling Due Within One Year 6 (1,560 ) (1,560 )
NET CURRENT ASSETS (LIABILITIES) 22,586 8,759
TOTAL ASSETS LESS CURRENT LIABILITIES 330,394 361,067
Creditors: Amounts Falling Due After More Than One Year 7 (221,804 ) (221,211 )
NET ASSETS 108,590 139,856
CAPITAL AND RESERVES
Called up share capital 8 100 100
Revaluation reserve 119,257 119,257
Profit and Loss Account (10,767 ) 20,499
SHAREHOLDERS' FUNDS 108,590 139,856
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Page 6
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
N J Cooper
Director
29/01/2024
The notes on pages 7 to 9 form part of these financial statements.
Page 6
Page 7
Notes to the Financial Statements
1. General Information
Leverage UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07979641 . The registered office is Bank House, 81 St Judes Road, Englefield Green, Surrey, TW20 0DF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
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4. Investment Property
2023
£
Fair Value
As at 1 April 2022 352,308
Disposals (44,500 )
As at 31 March 2023 307,808
In the opinion of the directors, the fair value of the investment properties is considered to be £307,088 as at 31 March 2023.
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 21,335 -
Corporation tax recoverable assets 840 222
22,175 222
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Accruals and deferred income 1,560 1,560
1,560 1,560
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other creditors 221,804 221,211
221,804 221,211
8. Share Capital
2023 2022
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1 each 100 100
9. Related Party Transactions
At the balance sheet date, included within debtors due within one year, is an amount of £24,198 owed by the the directors.
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10. Ultimate Controlling Party
The company's ultimate controlling party is the company director.  
11. Taxation
The company has carried forward tax losses of £5,468 (2022 - £nil) which it can use against future taxable profits. 
Page 9