REGISTERED NUMBER: SC140009 (Scotland)

Financial Statements for the Year Ended 31 August 2025

for

LEVELMAKE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

K G Coutts

R D Coutts

REGISTERED OFFICE:

12 Traill Drive

Montrose

Angus

DD10 8SW

REGISTERED NUMBER:

SC140009 (Scotland)

ACCOUNTANTS:

Account Tax Ltd

Chartered Certified Accountants

12 Traill Drive

Montrose

Angus

DD10 8SW

FIXED ASSETS

Tangible assets

4

6,297

2,702

CURRENT ASSETS

Debtors

5

10,228

18,478

Cash at bank

48,432

86,770

58,660

105,248

CREDITORS

Amounts falling due within one year

6

25,045

44,199

NET CURRENT ASSETS

33,615

61,049

TOTAL ASSETS LESS CURRENT LIABILITIES

39,912

63,751

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

39,908

63,747

SHAREHOLDERS' FUNDS

39,912

63,751

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

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

The directors acknowledge their 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 & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 May 2026 and were signed on its behalf by:

K G Coutts - Director

1.	STATUTORY INFORMATION

Levelmake Limited is a private company, limited by shares , registered in Scotland. 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.

Tangible fixed assets

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

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost and 33% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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 material 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 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 September 2024

-

3,795

7,144

10,939

Additions

715

-

5,152

5,867

At 31 August 2025

715

3,795

12,296

16,806

DEPRECIATION

At 1 September 2024

-

2,893

5,344

8,237

Charge for year

20

226

2,026

2,272

At 31 August 2025

20

3,119

7,370

10,509

NET BOOK VALUE

At 31 August 2025

695

676

4,926

6,297

At 31 August 2024

-

902

1,800

2,702

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

6,088

14,350

Other debtors

4,140

4,128

10,228

18,478

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

18,070

37,890

Other creditors

6,975

6,309

25,045

44,199

7.	RELATED PARTY DISCLOSURES

During the year, total dividends of £82,987 (2024 - £69,598) were paid to the directors .

The company was under control of Mr K Coutts & Mr R Coutts throughout the current and previous year.

During the year the directors advanced the company net amounts totalling £624. As at 31 August 2025 included within other creditors is a balance outstanding due to the directors of £3,276 (2024 - £2,652). No interest has been paid on this loan.