REGISTERED NUMBER: 07202534 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

LEVERTONHELM (HOLDINGS) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

T A Viering

F Bautista-Parra

REGISTERED OFFICE:

Unit 15

Sherrington Way

Lister Road Industrial Estate

Basingstoke

Hampshire

RG22 4DQ

REGISTERED NUMBER:

07202534 (England and Wales)

FIXED ASSETS

Investments

4

150,000

150,000

CURRENT ASSETS

Debtors

5

78,232

78,232

Cash at bank

779

54

79,011

78,286

CREDITORS

Amounts falling due within one year

6

117,340

110,260

NET CURRENT LIABILITIES

(38,329

)

(31,974

)

TOTAL ASSETS LESS CURRENT LIABILITIES

111,671

118,026

CAPITAL AND RESERVES

Called up share capital

7

80

80

Capital redemption reserve

20

20

Retained earnings

111,571

117,926

SHAREHOLDERS' FUNDS

111,671

118,026

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 Board of Directors and authorised for issue on 20 May 2026 and were signed on its behalf by:

T A Viering - Director

1.	STATUTORY INFORMATION

LevertonHELM (Holdings) 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.

Preparation of consolidated financial statements

The financial statements contain information about LevertonHELM (Holdings) Limited as an individual company and do not contain consolidated financial information as the parent of a group.

Turnover

Turnover represents the recharge of costs relating to the trading subsidiary, LevertonHELM Limited.

Turnover is recognised as the right to consideration arises and adjustments are made for accrued and deferred income.

Investments in subsidiaries

Investments in shares are recognised at cost less impairment.

Financial instruments

The company enters into basic financial instruments, which result in the recognition of financial assets and liabilities. Financial instruments are recognised at amortised cost, except for investment in shares which are measured at cost less impairment. At the end of each reporting period financial instruments are assessed for evidence of impairment, and changes are recognised in profit or loss.

Taxation

Taxation for the year comprises current 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 tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods.

Consideration is given to whether deferred tax should be provided in respect of material timing differences which have not reversed at the balance sheet date. Deferred tax assets are only recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or future taxable profits.

Current tax assets and liabilities are not discounted and are 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

and 31 December 2025

150,000

NET BOOK VALUE

At 31 December 2025

150,000

At 31 December 2024

150,000

The shares in group undertakings represent investments at the Balance Sheet date in the share capital of LevertonHELM Limited and LevertonHELM Contracts Limited.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

78,232

78,232

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

110,212

103,617

Accruals and deferred income

7,128

6,643

117,340

110,260

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

80

Ordinary 'A'

£1

80

80

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Katharine Halsall (Senior Statutory Auditor)

for and on behalf of Caldwell Penn Limited, Statutory Auditor

9.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

As at 31 December 2025, the company owed £110,212 to a subsidiary, LevertonHELM Limited.

As at 31 December 2025, £78,232 was owed to the company by a subsidiary, LevertonHELM Contracts Limited.

10.	ULTIMATE PARENT COMPANY