Levanter Developments Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 11096057 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

LEVANTER DEVELOPMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C M Manning

P M Weston

J R Sutcliffe

REGISTERED OFFICE:

The Loft

Shere Village Hall

Gomshall Lane

Shere

Surrey

GU5 9HE

REGISTERED NUMBER:

11096057 (England and Wales)

ACCOUNTANTS:

RJP LLP

Ground Floor

Egerton House

68 Baker Street

Weybridge

Surrey

KT13 8AL

FIXED ASSETS

Tangible assets

4

1,940

2,254

Investments

5

2

1,942

2,256

CURRENT ASSETS

Stocks

6

-

4,899

Debtors

7

620,905

405,710

Cash at bank

42,117

66,677

663,022

477,286

CREDITORS

Amounts falling due within one year

8

831,619

894,583

NET CURRENT LIABILITIES

(168,597

)

(417,297

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(166,655

)

(415,041

)

PROVISIONS FOR LIABILITIES

9

485

-

NET LIABILITIES

(167,140

)

(415,041

)

CAPITAL AND RESERVES

Called up share capital

10

150

Retained earnings

(167,290

)

(415,191

)

SHAREHOLDERS' FUNDS

(167,140

)

(415,041

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 13 October 2026 and were signed on its behalf by:

J R Sutcliffe - Director

1.	STATUTORY INFORMATION

Levanter Developments Limited 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.

Preparation of consolidated financial statements

The financial statements contain information about Levanter Developments Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover represents commission received less Value Added Tax. Income is shown in the period in which it relates to.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost and 20% on cost

Work in progress

Work in progress includes costs incurred on projects that are ongoing.

Cost includes all direct expenditure on the projects.

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 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.

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 NIL (2025 - 1 ).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

11,426

Additions

1,299

At 31 March 2026

12,725

DEPRECIATION

At 1 April 2025

9,172

Charge for year

1,613

At 31 March 2026

10,785

NET BOOK VALUE

At 31 March 2026

1,940

At 31 March 2025

2,254

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2025

and 31 March 2026

2

NET BOOK VALUE

At 31 March 2026

2

At 31 March 2025

2

6.

STOCKS

31.3.26

31.3.25

£

Work-in-progress

-

4,899

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Amounts owed by group undertakings

496,883

306,800

Other debtors

124,022

98,910

620,905

405,710

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade creditors

19,684

5,444

Taxation and social security

-

3,719

Other creditors

811,935

885,420

831,619

894,583

9.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

Deferred tax

485

-

Deferred

tax

£

Provided during year

485

Balance at 31 March 2026

485

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

75

Ordinary

£1.00

75

Ordinary-A

£1.00

75

150

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

Director

Balance outstanding at start of year

-

Amounts advanced

4,162

-

Amounts repaid

(4,162

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

Director

Balance outstanding at start of year

-

Amounts advanced

4,177

-

Amounts repaid

(4,177

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

The loans are interest free.