| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 31 March 2025 |
| for |
| Levison Group Of Companies Ltd |
| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 31 March 2025 |
| for |
| Levison Group Of Companies Ltd |
| Levison Group Of Companies Ltd (Registered number: 08234073) |
| Contents of the Financial Statements |
| for the Year Ended 31 March 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| Levison Group Of Companies Ltd |
| Company Information |
| for the Year Ended 31 March 2025 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Woodland House |
| Woodland Park |
| Bradford Road |
| Cleckheaton |
| BD19 6BW |
| Levison Group Of Companies Ltd (Registered number: 08234073) |
| Balance Sheet |
| 31 March 2025 |
| 2025 | 2024 |
| as restated |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Investments | 4 |
| Investment property | 5 |
| CURRENT ASSETS |
| Debtors | 6 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year | 8 | ( |
) | ( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Fair value reserve | 10 |
| Retained earnings | 1,780,728 |
| The director acknowledges his 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 were approved by the director and authorised for issue on |
| Levison Group Of Companies Ltd (Registered number: 08234073) |
| Notes to the Financial Statements |
| for the Year Ended 31 March 2025 |
| 1. | STATUTORY INFORMATION |
| Levison Group Of Companies Ltd is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 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. |
| 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 |
| Investments in subsidiaries |
| Investments in subsidiary undertakings are recognised at cost less any provision for impairment. |
| Investment property |
| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss. |
| 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. |
| Freehold investment properties |
| Investment properties are revalued periodically and any surplus is dealt with through the profit and loss account |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| Levison Group Of Companies Ltd (Registered number: 08234073) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 4. | FIXED ASSET INVESTMENTS |
| Shares in |
| group | Listed |
| undertakings | investments | Totals |
| £ | £ | £ |
| COST OR VALUATION |
| At 1 April 2024 | 1,911,684 |
| Revaluations | 2,088 |
| At 31 March 2025 | 1,913,772 |
| PROVISIONS |
| At 1 April 2024 |
| and 31 March 2025 | 1,817,023 | - | 1,817,023 |
| NET BOOK VALUE |
| At 31 March 2025 | 96,749 |
| At 31 March 2024 | 94,661 |
| Cost or valuation at 31 March 2025 is represented by: |
| Shares in |
| group | Listed |
| undertakings | investments | Totals |
| £ | £ | £ |
| Valuation in 2024 | - | (13,183 | ) | (13,183 | ) |
| Valuation in 2023 | - | 5,593 | 5,593 |
| Valuation in 2025 | - | 2,088 | 2,088 |
| Cost | 1,817,024 | 102,250 | 1,919,274 |
| 1,817,024 | 96,748 | 1,913,772 |
| 5. | INVESTMENT PROPERTY |
| Total |
| £ |
| FAIR VALUE |
| At 1 April 2024 |
| Disposals | ( |
) |
| Revaluations | 200,000 |
| At 31 March 2025 |
| NET BOOK VALUE |
| At 31 March 2025 |
| At 31 March 2024 |
| The investment properties have been revalued by the directors at 31 March 2025. |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| as restated |
| £ | £ |
| Trade debtors |
| Other debtors |
| Levison Group Of Companies Ltd (Registered number: 08234073) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| as restated |
| £ | £ |
| Bank loans and overdrafts |
| Taxation and social security |
| Other creditors |
| Bank loans are secured against the freehold properties |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| as restated |
| £ | £ |
| Bank loans |
| 9. | SECURED DEBTS |
| The bank loan is secured by fixed and floating charges over the assets of the company. |
| 10. | RESERVES |
| Fair |
| value |
| reserve |
| £ |
| At 1 April 2024 |
| Fair value adjustment | 200,000 |
| At 31 March 2025 |