REGISTERED NUMBER: 12469132 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2025

for

Niveau Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr J A Harrington

REGISTERED OFFICE:

27 Mayfield

Carlisle

United Kingdom

CA2 4SS

REGISTERED NUMBER:

12469132 (England and Wales)

ACCOUNTANTS:

S&W Partners (Newcastle) Limited

17 Queens Lane

Newcastle upon Tyne

Tyne and Wear

NE1 1RN

FIXED ASSETS

Investments

5

-

191,908

CURRENT ASSETS

Debtors

6

58,137

58,137

Cash at bank

102,769

1,773

160,906

59,910

CREDITORS

Amounts falling due within one year

7

(186,484

)

(280,673

)

NET CURRENT LIABILITIES

(25,578

)

(220,763

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(25,578

)

(28,855

)

CAPITAL AND RESERVES

Called up share capital

1

1

Profit and loss account

(25,579

)

(28,856

)

(25,578

)

(28,855

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 December 2025 and were signed by:

Mr J A Harrington - Director

1.	STATUTORY INFORMATION

Niveau Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Taxation

A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments.

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 and other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Current and deferred tax assets and liabilities are not discounted.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 29 February 2024

191,908

Additions

6,639

Disposals

(196,639

)

Revaluations

(1,908

)

At 28 February 2025

-

NET BOOK VALUE

At 28 February 2025

-

At 28 February 2024

191,908

Cost or valuation at 28 February 2025 is represented by:

Other

investments

£

Valuation in 2024

191,908

Cost

(191,908

)

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

58,137

58,137

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

(2

)

-

Taxation and social security

747

-

Other creditors

185,739

280,673

186,484

280,673