Levu Ltd - Accounts

Levu Ltd
Statement of Financial Position
As at 30 April 2026

	2026
	£	£
Fixed assets		1,006
Current assets	10,704
Creditors: amount falling due within one year	(10,305)
Net current assets		399
Total assets less current liabilities		1,405
Net assets		1,405


Capital and reserves		1,405

NOTES TO THE ACCOUNTS

General Information

Levu Ltd is a private company, limited by shares, registered in England and Wales, registration number 16392201, registration address 34 The Nortons, Caldecotte, Milton Keynes, England, MK7 8HQ.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

33% Straight Line

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 16 April 2025	-	-
Additions	1,501	1,501
Disposals	-	-
At 30 April 2026	1,501	1,501
Depreciation
At 16 April 2025	-	-
Charge for period	495	495
On disposals	-	-
At 30 April 2026	495	495
Net book values
Closing balance as at 30 April 2026	1,006	1,006
Opening balance as at 16 April 2025	-	-

3.	Average number of employees Average number of employees during the period was 1.

For the period ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.

The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts.

The financial statements were approved by the director on 16 October 2026 and were signed by:

--------------------------------
Mari-Clare Amoani
Director