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Registered Number: SC769065
Scotland
LEVEL UP CARE LIMITED
Abridged Accounts
Period of accounts Start date: 01 June 2025 End date: 31 May 2026

LEVEL UP CARE LIMITED Contents Page For the year ended 31 May 2026
Accountants' Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

LEVEL UP CARE LIMITED Accountants' Report For the year ended 31 May 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 May 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Monika Szymczak 31 May 2026 .................................................... Monika Szymczak 16 Braeview Stnhousemuir Larbert FK5 3DT 03 June 2026 1

LEVEL UP CARE LIMITED Statement of Financial Position As at 31 May 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Current assets |  |  |
Cash at bank and in hand |  | 0 |  | 1,281
Creditors: amount falling due within one year |  | (736) |  | (736)
Net current assets |  | (736) |  | 545
Total assets less current liabilities |  | (736) |  | 545
Net assets |  | (736) |  | 545
Capital and reserves |  |  |
Profit and loss account |  | (736) |  | 545
Shareholders' funds |  | (736) |  | 545
For the year ended 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 03 June 2026 and were signed by:
------------------------------- Emil OWCZAREK OWCZAREK Director
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LEVEL UP CARE LIMITED Notes to the Abridged Financial Statements For the year ended 31 May 2026
General Information LEVEL UP CARE LIMITED is a private company, limited by shares, registered in Scotland, registration number SC769065, registration address Unit 1a Canal Yard, Shieldhill Road, Falkirk, Stirlingshire, FK1 2BE. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Group accounts The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company has, therefore, taken advantage of the option provided by section 398 of the Companies Act 2006 not to prepare group accounts. Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Company ceased Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 1 (2025 : 1).
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