REGISTERED NUMBER: 07202534 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

LEVERTONHELM (HOLDINGS) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

T A Viering

F Bautista-Parra

REGISTERED OFFICE:

Unit 15

Sherrington Way

Lister Road Industrial Estate

Basingstoke

Hampshire

RG22 4DQ

REGISTERED NUMBER:

07202534 (England and Wales)

FIXED ASSETS

Investments

4

150,000

150,000

CURRENT ASSETS

Debtors

5

78,232

78,232

Cash at bank

54

34

78,286

78,266

CREDITORS

Amounts falling due within one year

6

110,260

102,157

NET CURRENT LIABILITIES

(31,974

)

(23,891

)

TOTAL ASSETS LESS CURRENT LIABILITIES

118,026

126,109

CAPITAL AND RESERVES

Called up share capital

7

80

80

Capital redemption reserve

20

20

Retained earnings

117,926

126,009

SHAREHOLDERS' FUNDS

118,026

126,109

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by:

F Bautista-Parra - Director

1.	STATUTORY INFORMATION

LevertonHELM (Holdings) 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.

Preparation of consolidated financial statements

The financial statements contain information about LevertonHELM (Holdings) Limited as an individual company and do not contain consolidated financial information as the parent of a group.

Investments in subsidiaries

Investments in shares are recognised at cost less impairment.

Financial instruments

The company enters into basic financial instruments, which result in the recognition of financial assets and liabilities. Financial instruments are recognised at amortised cost, except for investment in shares which are measured at cost less impairment. At the end of each reporting period financial instruments are assessed for evidence of impairment, and changes are recognised in profit or loss.

Taxation

Taxation for the year comprises current 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 tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods.

Consideration is given to whether deferred tax should be provided in respect of material timing differences which have not reversed at the balance sheet date. Deferred tax assets are only recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or future taxable profits.

Current tax assets and liabilities are not discounted and are 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2024

and 31 December 2024

150,000

NET BOOK VALUE

At 31 December 2024

150,000

At 31 December 2023

150,000

The shares in group undertakings represent investments at the Balance Sheet date in the share capital of LevertonHELM Limited and LevertonHELM Contracts Limited.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Amounts owed by group undertakings

78,232

78,232

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Amounts owed to group undertakings

103,617

95,514

Accruals and deferred income

6,643

6,643

110,260

102,157

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

80

Ordinary 'A'

£1

80

80

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Katharine Halsall (Senior Statutory Auditor)

for and on behalf of Caldwell Penn Limited, Statutory Auditor

9.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

As at 31 December 2024, the company owed £103,617 to a subsidiary, LevertonHELM Limited.

As at 31 December 2024, £78,232 was owed to the company by a subsidiary, LevertonHELM Contracts Limited.

10.	ULTIMATE PARENT COMPANY