Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 03314188 Mr Edward Clarke Mrs Jean Clarke Keylex Limited false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03314188 2023-12-31 03314188 2024-12-31 03314188 2024-01-01 2024-12-31 03314188 frs-core:CurrentFinancialInstruments 2024-12-31 03314188 frs-core:ShareCapital 2024-12-31 03314188 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 03314188 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 03314188 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 03314188 frs-bus:SmallEntities 2024-01-01 2024-12-31 03314188 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 03314188 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 03314188 1 2024-01-01 2024-12-31 03314188 frs-bus:Director1 2024-01-01 2024-12-31 03314188 frs-bus:Director2 2024-01-01 2024-12-31 03314188 frs-countries:EnglandWales 2024-01-01 2024-12-31 03314188 2022-12-31 03314188 2023-12-31 03314188 2023-01-01 2023-12-31 03314188 frs-core:CurrentFinancialInstruments 2023-12-31 03314188 frs-core:ShareCapital 2023-12-31 03314188 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 03314188
Leverman Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 03314188
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 100 -
Cash at bank and in hand 1,018 1,227
1,118 1,227
NET CURRENT ASSETS (LIABILITIES) 1,118 1,227
TOTAL ASSETS LESS CURRENT LIABILITIES 1,118 1,227
NET ASSETS 1,118 1,227
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 1,018 1,127
SHAREHOLDERS' FUNDS 1,118 1,227
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Edward Clarke
Director
11 September 2025
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Leverman Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03314188 . The registered office is 16-18 Upton Road, Claughton Village, Wirral, CH41 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. Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial 
assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans 
to related parties investments in non-puttable ordinary shares. 
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other 
accounts receivable and payable, are initially measured at present value of the future cash flows and 
subsequently at amortised cost using the effective interest method. Debt instruments that are payable or 
receivable within on year, typically trade debtors and creditors, are measured, initially and subsequently, at 
the indiscounted amount of the cash or other consideration expected to be paid or received. However, if the 
the arrangements of a short-term instrument consittute a financial transaction, like the payment of a trade debt 
deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in the case 
of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the 
present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and 
subsequently at amortised cost. 
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting 
period for objective evidence of impairment. If objective evidence of impairment is found , an impairment loss 
is recognised in the Statement of comprehensive income. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Debtors
2024 2023
£ £
Due within one year
Amounts owed by group undertakings 100 -
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
6. Related Party Transactions
As a subsidiary of the ultimate parent company Keylex Limted, the company has taken advantage of the exemption in FRS102 in not disclosing intra group transactions where 100% of the voting rights are controlled within the group.
7. Controlling Party
The company's controlling party is Keylex Limited by virtue of his ownership of 98% of the issued share capital in the company.
Page 2