REGISTERED NUMBER: 04105851 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

C Level Earth Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D Howarth

REGISTERED OFFICE:

Innovation Centre

Falmer

Brighton

BN1 9SB

REGISTERED NUMBER:

04105851 (England and Wales)

ACCOUNTANTS:

Canny & Associates Ltd

Chartered Certified Accountants

60 Cannon Street

London

EC4N 6NP

FIXED ASSETS

Intangible assets

4

47,593

-

Tangible assets

5

144,654

85,835

192,247

85,835

CURRENT ASSETS

Stocks

634,981

1,314,251

Debtors

6

707,556

626,969

Cash at bank

624,589

1,244,062

1,967,126

3,185,282

CREDITORS

Amounts falling due within one year

7

735,344

1,825,557

NET CURRENT ASSETS

1,231,782

1,359,725

TOTAL ASSETS LESS CURRENT LIABILITIES

1,424,029

1,445,560

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

1,424,019

1,445,550

1,424,029

1,445,560

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

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 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 director and authorised for issue on 2 December 2025 and were signed by:

D Howarth - Director

1.	STATUTORY INFORMATION

C Level Earth 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

An impairment loss has been recognised in the Income Statement, following an assessment at the Balance Sheet date indicating the recoverable amount was less than its carrying value.

Crypto currency are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

Additions

50,054

Impairments

(2,461

)

At 31 March 2025

47,593

NET BOOK VALUE

At 31 March 2025

47,593

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

25,848

776

96,630

11,168

134,422

Additions

800

-

117,190

3,099

121,089

Disposals

-

-

(42,540

)

-

(42,540

)

At 31 March 2025

26,648

776

171,280

14,267

212,971

DEPRECIATION

At 1 April 2024

20,256

392

24,158

3,781

48,587

Charge for year

2,025

111

26,435

3,567

32,138

Eliminated on disposal

-

-

(12,408

)

-

(12,408

)

At 31 March 2025

22,281

503

38,185

7,348

68,317

NET BOOK VALUE

At 31 March 2025

4,367

273

133,095

6,919

144,654

At 31 March 2024

5,592

384

72,472

7,387

85,835

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

326,833

440,167

Other debtors

380,723

186,802

707,556

626,969

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

392,601

818,332

Tax

240,515

348,932

Social security and other taxes

3,836

3,722

VAT

1,359

712

Other creditors

1,194

277

Deferred income

92,340

650,331

Accrued expenses

3,499

3,251

735,344

1,825,557

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

D Howarth

Balance outstanding at start of year

186,802

-

Amounts advanced

76,775

186,802

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

263,577

186,802