REGISTERED NUMBER: 07878791 (England and Wales)

Levenday Ltd

Unaudited Financial Statements

for the Year Ended 31 December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr C M Tucker

Mr M E Lloyd

SECRETARY:

Mr M E Lloyd

REGISTERED OFFICE:

T/as Drain Doctor CNW

22 Holywell Road

Flint

Flintshire

CH6 5ES

REGISTERED NUMBER:

07878791 (England and Wales)

ACCOUNTANTS:

Salisbury & Company

Chartered Accountants

Irish Square

Upper Denbigh Road

St Asaph

Denbighshire

LL17 0RN

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

81,472

66,149

81,472

66,149

CURRENT ASSETS

Stocks

1,139

3,528

Debtors

6

98,583

87,529

Cash at bank and in hand

19,917

26,998

119,639

118,055

CREDITORS

Amounts falling due within one year

7

89,201

118,523

NET CURRENT ASSETS/(LIABILITIES)

30,438

(468

)

TOTAL ASSETS LESS CURRENT LIABILITIES

111,910

65,681

CREDITORS

Amounts falling due after more than one year

8

(8,512

)

(21,777

)

PROVISIONS FOR LIABILITIES

(20,368

)

(16,537

)

NET ASSETS

83,030

27,367

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

83,028

27,365

SHAREHOLDERS' FUNDS

83,030

27,367

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 21 September 2026 and were signed on its behalf by:

Mr M E Lloyd - Director

1.	STATUTORY INFORMATION

Levenday 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, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

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 and machinery etc

-

25% on reducing balance and 15% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 7 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

and 31 December 2025

56,000

AMORTISATION

At 1 January 2025

and 31 December 2025

56,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

165,172

Additions

29,477

At 31 December 2025

194,649

DEPRECIATION

At 1 January 2025

99,023

Charge for year

14,154

At 31 December 2025

113,177

NET BOOK VALUE

At 31 December 2025

81,472

At 31 December 2024

66,149

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

11,500

DEPRECIATION

At 1 January 2025

9,776

Charge for year

259

At 31 December 2025

10,035

NET BOOK VALUE

At 31 December 2025

1,465

At 31 December 2024

1,724

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

96,287

87,324

Other debtors

2,296

205

98,583

87,529

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

15,252

18,714

Hire purchase contracts

9,940

-

Trade creditors

15,273

69,843

Amounts owed to participating interests

7,500

7,500

Taxation and social security

35,210

17,233

Other creditors

6,026

5,233

89,201

118,523

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

5,039

21,777

Hire purchase contracts

3,473

-

8,512

21,777