Acorah Software Products - Accounts Production 19.1.200 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 SC526966 C Clark K Clark LJF (Holdings) Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC526966 2024-12-31 SC526966 2025-12-31 SC526966 2025-01-01 2025-12-31 SC526966 frs-core:CurrentFinancialInstruments 2025-12-31 SC526966 frs-core:ComputerEquipment 2025-12-31 SC526966 frs-core:ComputerEquipment 2025-01-01 2025-12-31 SC526966 frs-core:ComputerEquipment 2024-12-31 SC526966 frs-core:MotorVehicles 2025-12-31 SC526966 frs-core:MotorVehicles 2025-01-01 2025-12-31 SC526966 frs-core:MotorVehicles 2024-12-31 SC526966 frs-core:PlantMachinery 2025-12-31 SC526966 frs-core:PlantMachinery 2025-01-01 2025-12-31 SC526966 frs-core:PlantMachinery 2024-12-31 SC526966 frs-core:ShareCapital 2025-12-31 SC526966 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC526966 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC526966 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC526966 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC526966 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC526966 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC526966 1 2025-01-01 2025-12-31 SC526966 frs-bus:Director1 2025-01-01 2025-12-31 SC526966 frs-bus:Director2 2025-01-01 2025-12-31 SC526966 frs-countries:Scotland 2025-01-01 2025-12-31 SC526966 2023-12-31 SC526966 2024-12-31 SC526966 2024-01-01 2024-12-31 SC526966 frs-core:CurrentFinancialInstruments 2024-12-31 SC526966 frs-core:ShareCapital 2024-12-31 SC526966 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC526966
Level 3 Inspection Services Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Company Information
Directors C Clark
K Clark
Company Number SC526966
Registered Office 5 Carden Place
Aberdeen
AB10 1UT
Page 1
Page 2
Balance Sheet
Registered number: SC526966
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 33,892 37,917
33,892 37,917
CURRENT ASSETS
Debtors 5 56,782 106,884
Cash at bank and in hand 86,839 91,300
143,621 198,184
Creditors: Amounts Falling Due Within One Year 6 (13,578 ) (44,595 )
NET CURRENT ASSETS (LIABILITIES) 130,043 153,589
TOTAL ASSETS LESS CURRENT LIABILITIES 163,935 191,506
PROVISIONS FOR LIABILITIES
Deferred Taxation (8,473 ) (8,748 )
NET ASSETS 155,462 182,758
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 155,461 182,757
SHAREHOLDERS' FUNDS 155,462 182,758
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Page 3
For the year ending 31 December 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
C Clark
Director
19th August 2026
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Level 3 Inspection Services Limited is a private company, limited by shares, incorporated in Scotland, registered number SC526966 . The registered office is 5 Carden Place, Aberdeen, AB10 1UT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value
added tax and other sales taxes.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:
Plant & Machinery 10 years straight line
Motor Vehicles 4 years straight line
Computer Equipment 3 years straight line
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was NIL (2024: NIL)
- -
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2025 53,928 15,143 9,173 78,244
Additions 4,172 - - 4,172
Disposals - (8,828 ) - (8,828 )
As at 31 December 2025 58,100 6,315 9,173 73,588
Depreciation
As at 1 January 2025 22,721 10,407 7,199 40,327
Provided during the period 5,672 1,580 946 8,198
Disposals - (8,829 ) - (8,829 )
As at 31 December 2025 28,393 3,158 8,145 39,696
Net Book Value
As at 31 December 2025 29,707 3,157 1,028 33,892
As at 1 January 2025 31,207 4,736 1,974 37,917
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 3,800 58,180
Amounts owed by group undertakings 48,713 48,704
Other debtors 4,269 -
56,782 106,884
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Amounts owed to group undertakings 10,873 11,728
Other creditors - 1,692
Taxation and social security 2,705 31,175
13,578 44,595
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
8. Ultimate Controlling Party
The controlling party is C Clark.
The company's ultimate controlling party is LJF (Holdings) Limited .
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