REGISTERED NUMBER: 07685212 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Level Architecture Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs H M Rayner

A N Rayner

REGISTERED OFFICE:

Room 2

1st Floor

7 Bligh's Walk

Sevenoaks

Kent

TN13 1DB

REGISTERED NUMBER:

07685212 (England and Wales)

ACCOUNTANTS:

Amherst Accountancy

Room 2

1st Floor

7 Bligh's Walk

Sevenoaks

Kent

TN13 1DB

FIXED ASSETS

Tangible assets

4

2,797

3,051

CURRENT ASSETS

Debtors

5

699,931

861,595

Cash at bank

74,715

104,485

774,646

966,080

CREDITORS

Amounts falling due within one year

6

102,498

136,654

NET CURRENT ASSETS

672,148

829,426

TOTAL ASSETS LESS CURRENT LIABILITIES

674,945

832,477

CAPITAL AND RESERVES

Called up share capital

7

101

101

Retained earnings

8

674,844

832,376

SHAREHOLDERS' FUNDS

674,945

832,477

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.

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 10 September 2025 and were signed on its behalf by:

A N Rayner - Director

1.	STATUTORY INFORMATION

Level Architecture Ltd 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.

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 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

24,000

Additions

1,509

Disposals

(5,854

)

At 31 December 2024

19,655

DEPRECIATION

At 1 January 2024

20,949

Charge for year

1,763

Eliminated on disposal

(5,854

)

At 31 December 2024

16,858

NET BOOK VALUE

At 31 December 2024

2,797

At 31 December 2023

3,051

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

14,754

3,435

Amounts owed by group undertakings

680,626

180,560

Other debtors

4,551

677,600

699,931

861,595

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

8,678

2,498

Taxation and social security

93,820

134,156

102,498

136,654

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

£

£

100

Ordinary A

£1

100

100

1

Ordinary B

£1

1

1

101

101

8.

RESERVES

Retained

earnings

£

At 1 January 2024

832,376

Profit for the year

190,046

Dividends

(347,578

)

At 31 December 2024

674,844