Company registration number SC139858 (Scotland)
LEVEN LAND LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
LEVEN LAND LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
LEVEN LAND LIMITED
BALANCE SHEET
AS AT
30 NOVEMBER 2025
30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
4
44
644
Cash at bank and in hand
139
12,371
183
13,015
Creditors: amounts falling due within one year
5
(161,710)
(180,400)
Net current liabilities
(161,527)
(167,385)
Capital and reserves
Called up share capital
6
2,000
2,000
Profit and loss reserves
(163,527)
(169,385)
Total equity
(161,527)
(167,385)

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 6 August 2026 and are signed on its behalf by:
Mr B Wilson
Director
Company Registration No. SC139858
LEVEN LAND LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 2 -
1
Accounting policies
Company information

Leven Land Limited is a private company limited by shares incorporated in Scotland. The registered office is C/O AAB, 10th Floor, 133 Finnieston Street, Glasgow, G3 8HB.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors undertake to supply funds to allow the company as and when required to meet its debts as they fall due, as such these accounts are prepared on the going concern basis.

1.3
Turnover

Turnover represents net invoices sales of goods, excluding value added tax, attributable to the one principal activity of the company being that of property developers.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
Straight line over 2-4 years
Computer equipment
Straight line over 2-4 years
1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors. These are measured at amortised cost and are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income.

LEVEN LAND LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Fixtures and fittings
Computer equipment
Total
£
£
£
Cost
At 1 December 2024
5,789
8,513
14,302
Disposals
-
0
(813)
(813)
At 30 November 2025
5,789
7,700
13,489
Depreciation and impairment
At 1 December 2024
5,789
8,513
14,302
Eliminated in respect of disposals
-
0
(813)
(813)
At 30 November 2025
5,789
7,700
13,489
Carrying amount
At 30 November 2025
-
0
-
0
-
0
At 30 November 2024
-
0
-
0
-
0
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
44
644
5
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
161,710
180,400
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
2,000
2,000
2,000
2,000
LEVEN LAND LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 4 -
7
Contingent asset

At the balance sheet date the company had a contingent asset in respect of a joint venture, amounting to £20,000.

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