Company registration number SC115567 (Scotland)
LEVDERT LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
PAGES FOR FILING WITH REGISTRAR
LEVDERT LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
LEVDERT LIMITED
BALANCE SHEET
AS AT
31 MARCH 2024
31 March 2024
- 1 -
2024
2023
Notes
£
£
£
£
Current assets
Cash at bank and in hand
498
590
Creditors: amounts falling due within one year
3
(6,301)
(4,166)
Net current liabilities
(5,803)
(3,576)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(5,903)
(3,676)
Total equity
(5,803)
(3,576)

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 26 November 2024
Mr Mark McLachlan
Director
Company Registration No. SC115567
LEVDERT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
- 2 -
1
Accounting policies
Company information

Levdert Limited is a private company limited by shares incorporated in Scotland. The registered office is Suite 2, Ground Floor, Orchard Brae House, 30 Queensferry Road, Edinburgh, Scotland, EH4 2HS.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

Atruet the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Financial instruments

The company only has financial instruments which are classified as basic financial instruments.

 

Short-term debtors and creditors are measured at the settlement value. Any losses from impairment are recognised in profit and loss.

 

Bank loans are initially recorded at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method.

1.4
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.5
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
1
1
LEVDERT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 3 -
3
Creditors: amounts falling due within one year
2024
2023
£
£
Other creditors
6,301
4,166
4
Directors' transactions

During the period M McLachlan, a director of Levdert Ltd, has made payments on behalf of the company totalling £1,386. At the Balance Sheet date the company owed M McLachlan £5,551 (2022: £4,165).

 

No interest has been charged on this amount.

5
Ultimate controlling party

The company is controlled by the director, by virtue of his shareholding.

2024-03-312023-04-01false26 November 2024CCH SoftwareCCH Accounts Production 2024.100No description of principal activityMr Mark McLachlanfalsefalseSC1155672023-04-012024-03-31SC1155672024-03-31SC1155672023-03-31SC115567core:CurrentFinancialInstrumentscore:WithinOneYear2024-03-31SC115567core:CurrentFinancialInstrumentscore:WithinOneYear2023-03-31SC115567core:ShareCapital2024-03-31SC115567core:ShareCapital2023-03-31SC115567core:RetainedEarningsAccumulatedLosses2024-03-31SC115567core:RetainedEarningsAccumulatedLosses2023-03-31SC115567bus:Director12023-04-012024-03-31SC1155672022-04-012023-03-31SC115567core:CurrentFinancialInstruments2024-03-31SC115567core:CurrentFinancialInstruments2023-03-31SC115567bus:Director12024-03-31SC115567bus:Director12023-03-31SC115567bus:PrivateLimitedCompanyLtd2023-04-012024-03-31SC115567bus:SmallCompaniesRegimeForAccounts2023-04-012024-03-31SC115567bus:FRS1022023-04-012024-03-31SC115567bus:AuditExemptWithAccountantsReport2023-04-012024-03-31SC115567bus:FullAccounts2023-04-012024-03-31xbrli:purexbrli:sharesiso4217:GBP