Company Registration No. 14244077 (England and Wales)
Levara Commercial Property Limited
Unaudited accounts
for the year ended 31 July 2025
Levara Commercial Property Limited
Unaudited accounts
Contents
Levara Commercial Property Limited
Company Information
for the year ended 31 July 2025
Director
Benn Richard Carson
Company Number
14244077 (England and Wales)
Registered Office
Whispers
St. Davids Lane
Prenton
Merseyside
CH43 9UD
United Kingdom
Accountants
Pearl Accounting Limited
Suite 1
116 Ballards Lane
Finchley
London
N3 2DN
Levara Commercial Property Limited
Statement of financial position
as at 31 July 2025
Tangible assets
3,750
6,250
Cash at bank and in hand
5,886
445
Creditors: amounts falling due within one year
(51,773)
(40,541)
Net current assets
21,794
21,423
Called up share capital
1
1
Profit and loss account
25,543
27,672
Shareholders' funds
25,544
27,673
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 31 July 2026 and were signed on its behalf by
Benn Richard Carson
Director
Company Registration No. 14244077
Levara Commercial Property Limited
Notes to the Accounts
for the year ended 31 July 2025
Levara Commercial Property Limited is a private company, limited by shares, registered in England and Wales, registration number 14244077. The registered office is Whispers, St. Davids Lane, Prenton, Merseyside, CH43 9UD, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% straight line
Computer equipment
25% straight line
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Levara Commercial Property Limited
Notes to the Accounts
for the year ended 31 July 2025
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 August 2024
8,200
1,800
10,000
At 31 July 2025
8,200
1,800
10,000
At 1 August 2024
2,850
900
3,750
Charge for the year
2,050
450
2,500
At 31 July 2025
4,900
1,350
6,250
At 31 July 2025
3,300
450
3,750
At 31 July 2024
5,350
900
6,250
Amounts falling due after more than one year
Other debtors
67,681
61,519
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
5,805
2,916
Other creditors
41,740
26,520
Loans from directors
193
610
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).