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Registered number: 06344434 LEVESON LANDSCAPE LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
LEVESON LANDSCAPE LIMITED Company Information
Directors | J B Leveson
| L C S Leveson
Registered number | 06344434
Registered office | 3rd Floor
| 12 Gough Square
| London
| EC4A 3DW
LEVESON LANDSCAPE LIMITED Registered number: 06344434 Balance sheet As at 31 August 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 54,871 |  | 1,707
|  |  | 54,871 |  | 1,707
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 4,001 |  | 5,704 |
Cash at bank and in hand |  | 42,969 |  | 53,131 |
|  | 46,970 |  | 58,835 |
Creditors: amounts falling due within one year | 6 | (51,000) |  | (32,125) |
Net current (liabilities)/assets |  |  | (4,030) |  | 26,710
Total assets less current liabilities |  |  | 50,841 |  | 28,417
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (6,450) |  | - |
|  |  | (6,450) |  | -
Net assets |  |  | 44,391 |  | 28,417
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,000 |  | 1,000
Profit and loss account |  |  | 43,391 |  | 27,417
|  |  | 44,391 |  | 28,417
Page 1
LEVESON LANDSCAPE LIMITED Registered number: 06344434 Balance sheet (continued) As at 31 August 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 13 November 2025.
J B Leveson
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
LEVESON LANDSCAPE LIMITED Notes to the financial statements For the Year Ended 31 August 2025
1. | General information
Leveson Landscape Limited is a private company limited by share capital and incorporated in England and Wales. The company's registered office is 3rd Floor, 12 Gough Square, London, EC4A 3DW. The principal activity of the company during the year was the provision of landscape gardening services. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover comprises revenue recognised by the company in respect of goods and services supplied during the year, exclusive of Value Added Tax.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
LEVESON LANDSCAPE LIMITED Notes to the financial statements For the Year Ended 31 August 2025 2.Accounting policies (continued)
| 2.4 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant & machinery | - | 25% reducing balance
|  |  |  | Motor vehicles | - | 25% reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 4
LEVESON LANDSCAPE LIMITED Notes to the financial statements For the Year Ended 31 August 2025 2.Accounting policies (continued)
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.8 | Creditors
Basic financial instruments, including trade and other creditors, are recognised at transaction price.
| 2.9 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.10 | 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 and loans to related parties. Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
3. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2024 - 4).
Page 5
LEVESON LANDSCAPE LIMITED Notes to the financial statements For the Year Ended 31 August 2025
4. | Tangible fixed assets
|  | Plant & machinery | Motor vehicles | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 September 2024 | 9,427 | 29,274 | 38,701
| Additions | - | 63,343 | 63,343
| Disposals | (6,277) | (29,274) | (35,551)
| At 31 August 2025 | 3,150 | 63,343 | 66,493
| Depreciation |  |  |
| At 1 September 2024 | 8,952 | 28,042 | 36,994
| Charge for the year | 119 | 8,826 | 8,945
| Disposals | (6,277) | (28,040) | (34,317)
| At 31 August 2025 | 2,794 | 8,828 | 11,622
| Net book value |  |  |
| At 31 August 2025 | 356 | 54,515 | 54,871
| At 31 August 2024 | 475 | 1,232 | 1,707
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 785 | 4,910
| Other debtors | 853 | -
| Prepayments and accrued income | 2,363 | 794
|  | 4,001 | 5,704
Page 6
LEVESON LANDSCAPE LIMITED Notes to the financial statements For the Year Ended 31 August 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 1,646 | 8,033
| Corporation tax | - | 853
| Other taxation and social security | 13,573 | 17,291
| Other creditors | 31,131 | 1,298
| Accruals and deferred income | 4,650 | 4,650
|  | 51,000 | 32,125
7. | Related party transactions
| At the year end the company owed a Director £30,000 (2024: £Nil). This is interest free and repayable on demand.
Page 7