REGISTERED NUMBER: 08234073 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Levison Group Of Companies Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Glenn Levison

REGISTERED OFFICE:

Ground Floor, Woodland House

Woodland Park

Bradford Road

Cleckheaton

West Yorkshire

BD19 6BW

REGISTERED NUMBER:

08234073 (England and Wales)

ACCOUNTANTS:

KJA Kilner Johnson Ltd

Woodland House

Woodland Park

Bradford Road

Cleckheaton

BD19 6BW

FIXED ASSETS

Investments

4

206,733

96,749

Investment property

5

3,313,500

3,313,500

3,520,233

3,410,249

CURRENT ASSETS

Debtors

6

60,497

276,245

Cash at bank

305,756

668,843

366,253

945,088

CREDITORS

Amounts falling due within one year

7

225,643

158,832

NET CURRENT ASSETS

140,610

786,256

TOTAL ASSETS LESS CURRENT LIABILITIES

3,660,843

4,196,505

CREDITORS

Amounts falling due after more than one year

8

(348,655

)

(928,125

)

PROVISIONS FOR LIABILITIES

(29,000

)

(29,000

)

NET ASSETS

3,283,188

3,239,380

CAPITAL AND RESERVES

Called up share capital

10

696,100

696,100

Fair value reserve

11

723,569

725,398

Retained earnings

1,863,519

1,817,882

SHAREHOLDERS' FUNDS

3,283,188

3,239,380

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 May 2026 and were signed by:

Glenn Levison - Director

1.	STATUTORY INFORMATION

Levison Group Of Companies 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.	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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred 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 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.

Freehold investment properties

Investment properties are revalued periodically and any surplus is dealt with through the profit and loss account

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - 1 ).

4.	FIXED ASSET INVESTMENTS

Shares in

group

Listed

undertakings

investments

Totals

£

£

£

COST OR VALUATION

At 1 April 2025

1,817,024

96,748

1,913,772

Additions

-

100,702

100,702

Revaluations

-

9,282

9,282

At 31 March 2026

1,817,024

206,732

2,023,756

PROVISIONS

At 1 April 2025

and 31 March 2026

1,817,023

-

1,817,023

NET BOOK VALUE

At 31 March 2026

1

206,732

206,733

At 31 March 2025

1

96,748

96,749

Cost or valuation at 31 March 2026 is represented by:

Shares in

group

Listed

undertakings

investments

Totals

£

£

£

Valuation in 2024

-

(13,183

)

(13,183

)

Valuation in 2023

-

5,593

5,593

Valuation in 2025

-

2,088

2,088

Valuation in 2026

-

11,431

11,431

Cost

1,817,024

200,803

2,017,827

1,817,024

206,732

2,023,756

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

3,313,500

NET BOOK VALUE

At 31 March 2026

3,313,500

At 31 March 2025

3,313,500

The director believes that the property valuations reflect current market value.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

2,008

28,024

Other debtors

58,489

248,221

60,497

276,245

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

67,500

67,500

Trade creditors

1,440

-

Taxation and social security

39,220

35,337

Other creditors

117,483

55,995

225,643

158,832

Bank loans are secured against the freehold properties

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

348,655

928,125

9.	SECURED DEBTS

The bank loan is secured by fixed and floating charges over the assets of the company.

10.	CALLED UP SHARE CAPITAL

During the year, the company reclassified its issued share capital of 696,100 shares into 522,076 Ordinary A shares, 87,012 Ordinary B shares, and 87,012 Ordinary C shares.

11.

RESERVES

Fair

value

reserve

£

At 1 April 2025

725,398

Fair value adjustment

(1,829

)

At 31 March 2026

723,569