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Unaudited Financial Statements for the Year Ended 30 June 2025

for

Leva Commercial Support Limited

Leva Commercial Support Limited (Registered number: SC700908)






Contents of the Financial Statements
for the Year Ended 30 June 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Leva Commercial Support Limited

Company Information
for the Year Ended 30 June 2025







DIRECTORS: N Gargan
Mrs E L Gargan





SECRETARY:





REGISTERED OFFICE: 12 The Haven South Alloa
Stirling
FK7 7LB





REGISTERED NUMBER: SC700908 (Scotland)





ACCOUNTANTS: LMC Accountants Ltd
Chartered Accountants
73 Stirling Business Centre
Wellgreen Place
Stirling
FK8 2DZ

Leva Commercial Support Limited (Registered number: SC700908)

Balance Sheet
30 June 2025

30.6.25 30.6.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 43,754 19,269

CURRENT ASSETS
Debtors 5 20,527 12,275
Cash at bank 51,455 91,939
71,982 104,214
CREDITORS
Amounts falling due within one year 6 80,100 86,840
NET CURRENT (LIABILITIES)/ASSETS (8,118 ) 17,374
TOTAL ASSETS LESS CURRENT
LIABILITIES

35,636

36,643

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 35,626 36,633
35,636 36,643

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Leva Commercial Support Limited (Registered number: SC700908)

Balance Sheet - continued
30 June 2025


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

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

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2025 and were signed on its behalf by:





N Gargan - Director


Leva Commercial Support Limited (Registered number: SC700908)

Notes to the Financial Statements
for the Year Ended 30 June 2025

1. STATUTORY INFORMATION

Leva Commercial Support Limited is a private company, limited by shares , registered in Scotland. 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 - 25% on reducing balance

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 2 (2024 - NIL ) .

Leva Commercial Support Limited (Registered number: SC700908)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2025

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2024 34,512
Additions 56,508
Disposals (30,999 )
At 30 June 2025 60,021
DEPRECIATION
At 1 July 2024 15,243
Charge for year 14,586
Eliminated on disposal (13,562 )
At 30 June 2025 16,267
NET BOOK VALUE
At 30 June 2025 43,754
At 30 June 2024 19,269

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.25 30.6.24
£    £   
Trade debtors 12,400 12,275
Other debtors 8,127 -
20,527 12,275

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.25 30.6.24
£    £   
Trade creditors (1 ) (1 )
Taxation and social security 8,008 24,992
Other creditors 72,093 61,849
80,100 86,840

Leva Commercial Support Limited (Registered number: SC700908)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2025

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 June 2025 and 30 June 2024:

30.6.25 30.6.24
£    £   
N Gargan and Mrs E L Gargan
Balance outstanding at start of year (59,639 ) (82,334 )
Amounts advanced (9,039 ) 22,695
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (68,678 ) (59,639 )