REGISTERED NUMBER: 08388132 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Levati Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Frances Storr

David Charles Alexander Nicholson

REGISTERED OFFICE:

The Heights, Heights Lane

Silsden Moor

Silsden

West Yorkshire

BD20 9HW

REGISTERED NUMBER:

08388132 (England and Wales)

ACCOUNTANTS:

Marshall Krysko Limited

70-72 Kirkgate

Silsden

West Yorkshire

BD20 0PA

FIXED ASSETS

Tangible assets

4

1,248

1,664

CURRENT ASSETS

Debtors

5

44,094

44,788

Cash at bank

128,974

125,286

173,068

170,074

CREDITORS

Amounts falling due within one year

6

147,481

137,743

NET CURRENT ASSETS

25,587

32,331

TOTAL ASSETS LESS CURRENT LIABILITIES

26,835

33,995

PROVISIONS FOR LIABILITIES

312

417

NET ASSETS

26,523

33,578

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

26,323

33,378

26,523

33,578

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 June 2026 and were signed on its behalf by:

Frances Storr - Director

David Charles Alexander Nicholson - Director

1.	STATUTORY INFORMATION

Levati 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.

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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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 etc

-

25% on reducing balance

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.

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 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2025

and 28 February 2026

4,248

DEPRECIATION

At 1 March 2025

2,584

Charge for year

416

At 28 February 2026

3,000

NET BOOK VALUE

At 28 February 2026

1,248

At 28 February 2025

1,664

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

39,735

34,602

Other debtors

4,359

10,186

44,094

44,788

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade creditors

453

967

Taxation and social security

85,907

62,162

Other creditors

61,121

74,614

147,481

137,743

7.	RELATED PARTY DISCLOSURES

At the year end the company owed the directors £47,471 (2025 - £35,376).