REGISTERED NUMBER: 04858564 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

SPIRIT LEVEL SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

E Kalnins

REGISTERED OFFICE:

Sussex Barn

New Road

Hellingly

Hailsham

East Sussex

BN27 4EW

REGISTERED NUMBER:

04858564 (England and Wales)

ACCOUNTANTS:

Aequitas Limited

Sussex Barn

New Road

Hellingly

Hailsham

East Sussex

BN27 4EW

FIXED ASSETS

Tangible assets

4

8,880

12,983

CURRENT ASSETS

Stocks

650

500

Debtors

5

654,577

75,857

Cash at bank and in hand

2,455

542,067

657,682

618,424

CREDITORS

Amounts falling due within one year

6

140,515

123,772

NET CURRENT ASSETS

517,167

494,652

TOTAL ASSETS LESS CURRENT LIABILITIES

526,047

507,635

PROVISIONS FOR LIABILITIES

1,687

3,246

NET ASSETS

524,360

504,389

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

524,260

504,289

SHAREHOLDERS' FUNDS

524,360

504,389

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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 May 2026 and were signed by:

E Kalnins - Director

1.	STATUTORY INFORMATION

Spirit Level Services 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.

Tangible fixed assets

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

Plant and machinery

-

25% on cost

Motor vehicles

-

25% on reducing balance

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 Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 5 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 September 2024

32,981

64,034

97,015

Additions

342

-

342

Disposals

-

(10,767

)

(10,767

)

At 31 August 2025

33,323

53,267

86,590

DEPRECIATION

At 1 September 2024

31,373

52,659

84,032

Charge for year

739

2,556

3,295

Eliminated on disposal

-

(9,617

)

(9,617

)

At 31 August 2025

32,112

45,598

77,710

NET BOOK VALUE

At 31 August 2025

1,211

7,669

8,880

At 31 August 2024

1,608

11,375

12,983

5.

DEBTORS

31.8.25

31.8.24

£

£

Amounts falling due within one year:

Trade debtors

27,440

60,533

Other debtors

6,092

15,324

33,532

75,857

Amounts falling due after more than one year:

Amounts owed by group undertakings

621,045

-

Aggregate amounts

654,577

75,857

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

15,638

14,958

Taxation and social security

112,359

91,394

Other creditors

12,518

17,420

140,515

123,772