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REGISTERED NUMBER: 08957276 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

LOWLEVER LIMITED

LOWLEVER LIMITED (REGISTERED NUMBER: 08957276)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


LOWLEVER LIMITED

COMPANY INFORMATION
for the Year Ended 31 March 2025







DIRECTOR: B I Joseph





REGISTERED OFFICE: Jonathan Lea Limited
Commerce House
21 Perrymount Road
Haywards Heath
West Sussex
RH16 3TP





REGISTERED NUMBER: 08957276 (England and Wales)





ACCOUNTANTS: Asset Accounting Ltd
56 Lavington Road
London
W13 9LS

LOWLEVER LIMITED (REGISTERED NUMBER: 08957276)

ABRIDGED BALANCE SHEET
31 March 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 - -
Investments 5 1,360,515 1,360,515
1,360,515 1,360,515

CURRENT ASSETS
Cash at bank 6,093 2,909

CREDITORS
Amounts falling due within one year 94,026 78,378
NET CURRENT LIABILITIES (87,933 ) (75,469 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,272,582

1,285,046

PROVISIONS FOR LIABILITIES 120,818 87,764
NET ASSETS 1,151,764 1,197,282

CAPITAL AND RESERVES
Called up share capital 6 100 100
Fair value reserve 7 505,803 508,165
Retained earnings 7 645,861 689,017
SHAREHOLDERS' FUNDS 1,151,764 1,197,282

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

LOWLEVER LIMITED (REGISTERED NUMBER: 08957276)

ABRIDGED BALANCE SHEET - continued
31 March 2025


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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 May 2025 and were signed by:





B I Joseph - Director


LOWLEVER LIMITED (REGISTERED NUMBER: 08957276)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Lowlever Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33.3% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2024
and 31 March 2025 10,031
DEPRECIATION
At 1 April 2024
and 31 March 2025 10,031
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

LOWLEVER LIMITED (REGISTERED NUMBER: 08957276)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2025

5. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST OR VALUATION
At 1 April 2024
and 31 March 2025 1,360,515
NET BOOK VALUE
At 31 March 2025 1,360,515
At 31 March 2024 1,360,515

Cost or valuation at 31 March 2025 is represented by:
Totals
£   
Valuation in 2018 293,439
Valuation in 2019 8,137
Valuation in 2020 135,932
Valuation in 2021 183,603
Valuation in 2023 36,369
Valuation in 2024 (32,765 )
Cost 735,800
1,360,515

In the opinion of the director, the carrying value of investments does not differ materially from its fair value.

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary £1 100 100

7. RESERVES
Fair
Retained value
earnings reserve Totals
£    £    £   

At 1 April 2024 689,017 508,165 1,197,182
Deficit for the year (45,018 ) (45,018 )
Dividends (500 ) (500 )
Reserve transfer 2,362 (2,362 ) -
At 31 March 2025 645,861 505,803 1,151,664

8. RELATED PARTY DISCLOSURES

The ultimate controlling party is C. Joseph.