Registration number: 13681342

Level Seven (Cheshire) Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 4

Level Seven (Cheshire) Limited

(Registration number: 13681342)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	13,510	3,322
Current assets
Debtors	5	2	194
Cash at bank and in hand		33,806	24,723
		33,808	24,917
Creditors: Amounts falling due within one year	6	(43,638)	(27,424)
Net current liabilities		(9,830)	(2,507)
Total assets less current liabilities		3,680	815
Provisions for liabilities		(2,567)	-
Net assets		1,113	815
Capital and reserves
Called up share capital		2	2
Retained earnings		1,111	813
Shareholders' funds		1,113	815

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 2 September 2026 and signed on its behalf by:
 

......................................... Mr J Brown Director

Level Seven (Cheshire) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
4 Berkshire Drive
Congleton
Cheshire
CW12 1SA
England

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Level Seven (Cheshire) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and equipment	15% reducing balance

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4	Tangible assets

	Plant and equipment £	Total £
Cost or valuation
At 1 November 2024	3,908	3,908
Additions	12,572	12,572
At 31 October 2025	16,480	16,480
Depreciation
At 1 November 2024	586	586
Charge for the year	2,384	2,384
At 31 October 2025	2,970	2,970
Carrying amount
At 31 October 2025	13,510	13,510
At 31 October 2024	3,322	3,322

5

Debtors

	2025 £	2024 £
Other debtors	2	194
	2	194

Level Seven (Cheshire) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	680	-
Amounts owed to participating interests	17,000	-
Other creditors	25,958	27,424
	43,638	27,424