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frs-countries:SouthAmerica 2019-12-01 2020-11-30 0397650 frs-countries:Asia 2019-12-01 2020-11-30 0397650 frs-countries:RestWorldOutsideUK 2019-12-01 2020-11-30 0397650 frs-bus:HighestPaidDirector 2019-12-01 2020-11-30 0397650 frs-bus:PrivateLimitedCompanyLtd 2019-12-01 2020-11-30 0397650 frs-bus:CompanyLimitedByGuarantee 2019-12-01 2020-11-30 0397650 frs-bus:LimitedLiabilityPartnershipLLP 2019-12-01 2020-11-30 0397650 frs-bus:LimitedLiabilityPartnershipsSORP 2019-12-01 2020-11-30 0397650 frs-bus:FullAccounts 2019-12-01 2020-11-30 0397650 frs-bus:AbbreviatedAccounts 2019-12-01 2020-11-30 0397650 frs-bus:AbridgedAccounts 2019-12-01 2020-11-30 0397650 frs-bus:FRS102 2019-12-01 2020-11-30 0397650 frs-bus:EntityHasNeverTraded 2019-12-01 2020-11-30 0397650 frs-bus:EntityNoLongerTradingButTradedInPast 2019-12-01 2020-11-30 0397650 frs-bus:Audited 2019-12-01 2020-11-30 0397650 frs-bus:AuditExempt-NoAccountantsReport 2019-12-01 2020-11-30 0397650 frs-bus:AuditExemptWithAccountantsReport 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2020-11-30 0397650 frs-bus:PreferenceShareClass2 2019-12-01 2020-11-30 0397650 frs-bus:PreferenceShareClass2 2019-11-30 0397650 frs-bus:PreferenceShareClass2 2020-11-30 0397650 frs-bus:PreferenceShareClass3 2019-12-01 2020-11-30 0397650 frs-bus:PreferenceShareClass3 2019-11-30 0397650 frs-bus:PreferenceShareClass3 2020-11-30 0397650 frs-bus:PreferenceShareClass4 2019-12-01 2020-11-30 0397650 frs-bus:PreferenceShareClass4 2019-11-30 0397650 frs-bus:PreferenceShareClass4 2020-11-30 0397650 frs-bus:PreferenceShareClass5 2019-12-01 2020-11-30 0397650 frs-bus:PreferenceShareClass5 2019-11-30 0397650 frs-bus:PreferenceShareClass5 2020-11-30 0397650 1 2019-12-01 2020-11-30 0397650 frs-core:LeasedAssets 2019-12-01 2020-11-30 0397650 frs-core:OwnedAssets 2019-12-01 2020-11-30 0397650 frs-core:CurrencyRisk 2019-12-01 2020-11-30 0397650 frs-core:MarketRisk 2019-12-01 2020-11-30 0397650 frs-core:InterestRateRisk 2019-12-01 2020-11-30 0397650 frs-core:DeferredTaxation 2019-12-01 2020-11-30 0397650 frs-core:DeferredTaxation 2019-11-30 0397650 frs-core:DeferredTaxation 2020-11-30 0397650 frs-core:OtherProvisionsContingentLiabilities 2019-12-01 2020-11-30 0397650 frs-core:OtherProvisionsContingentLiabilities 2019-11-30 0397650 frs-core:OtherProvisionsContingentLiabilities 2020-11-30 0397650 frs-core:ProvisionsDeferredTax 2020-11-30 0397650 frs-core:OtherDeferredTax 2020-11-30 0397650 frs-core:AcceleratedTaxDepreciationDeferredTax 2020-11-30 0397650 frs-core:TaxLossesCarry-forwardsDeferredTax 2020-11-30 0397650 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2020-11-30 0397650 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2019-12-01 2020-11-30 0397650 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2019-11-30 0397650 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-11-30 0397650 dpl-frs:CostSales 2019-12-01 2020-11-30 0397650 dpl-frs:CostSales 2019-11-30 0397650 dpl-frs:CostSales 2020-11-30 0397650 dpl-frs:DistributionCosts 2019-12-01 2020-11-30 0397650 dpl-frs:AdministrativeExpenses 2019-12-01 2020-11-30 0397650 frs-bus:Director1 2019-12-01 2020-11-30 0397650 frs-bus:Director1 2019-11-30 0397650 frs-bus:Director1 2020-11-30 0397650 1 2019-12-01 2020-11-30 0397650 frs-core:CurrentFinancialInstruments 1 2020-11-30 0397650 frs-core:Non-currentFinancialInstruments 1 2020-11-30 0397650 2 2019-12-01 2020-11-30 0397650 frs-core:CurrentFinancialInstruments 2 2020-11-30 0397650 frs-core:Non-currentFinancialInstruments 2 2020-11-30 0397650 3 2019-12-01 2020-11-30 0397650 frs-core:CurrentFinancialInstruments 3 2020-11-30 0397650 frs-core:Non-currentFinancialInstruments 3 2020-11-30 0397650 4 2019-12-01 2020-11-30 0397650 frs-core:CurrentFinancialInstruments 4 2020-11-30 0397650 frs-core:Non-currentFinancialInstruments 4 2020-11-30 0397650 5 2019-12-01 2020-11-30 0397650 frs-core:CurrentFinancialInstruments 5 2020-11-30 0397650 frs-core:Non-currentFinancialInstruments 5 2020-11-30 0397650 6 2019-12-01 2020-11-30 0397650 frs-core:CurrentFinancialInstruments 6 2020-11-30 0397650 frs-core:Non-currentFinancialInstruments 6 2020-11-30 0397650 7 2019-12-01 2020-11-30 0397650 frs-core:CurrentFinancialInstruments 7 2020-11-30 0397650 frs-core:Non-currentFinancialInstruments 7 2020-11-30 0397650 8 2019-12-01 2020-11-30 0397650 frs-core:CurrentFinancialInstruments 8 2020-11-30 0397650 frs-core:Non-currentFinancialInstruments 8 2020-11-30 0397650 9 2019-12-01 2020-11-30 0397650 frs-core:CurrentFinancialInstruments 9 2020-11-30 0397650 frs-core:Non-currentFinancialInstruments 9 2020-11-30 0397650 dpl-frs:Item1 2019-12-01 2020-11-30 0397650 dpl-frs:Item1 2019-11-30 0397650 dpl-frs:Item1 2020-11-30 0397650 dpl-frs:CostSales dpl-frs:Item1 2019-12-01 2020-11-30 0397650 dpl-frs:CostSales dpl-frs:Item1 2019-11-30 0397650 dpl-frs:CostSales dpl-frs:Item1 2020-11-30 0397650 dpl-frs:DistributionCosts dpl-frs:Item1 2019-12-01 2020-11-30 0397650 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2019-12-01 2020-11-30 0397650 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2020-11-30 0397650 dpl-frs:CostSales dpl-frs:Item4 2019-11-30 0397650 dpl-frs:CostSales dpl-frs:Item4 2020-11-30 0397650 dpl-frs:DistributionCosts dpl-frs:Item4 2019-12-01 2020-11-30 0397650 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2019-12-01 2020-11-30 0397650 dpl-frs:Item5 2019-12-01 2020-11-30 0397650 dpl-frs:Item5 2019-11-30 0397650 dpl-frs:Item5 2020-11-30 0397650 dpl-frs:CostSales dpl-frs:Item5 2019-12-01 2020-11-30 0397650 dpl-frs:CostSales dpl-frs:Item5 2019-11-30 0397650 dpl-frs:CostSales dpl-frs:Item5 2020-11-30 0397650 dpl-frs:DistributionCosts dpl-frs:Item5 2019-12-01 2020-11-30 0397650 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2019-12-01 2020-11-30 0397650 dpl-frs:Item6 2019-12-01 2020-11-30 0397650 dpl-frs:Item6 2019-11-30 0397650 dpl-frs:Item6 2020-11-30 0397650 dpl-frs:CostSales dpl-frs:Item6 2019-12-01 2020-11-30 0397650 dpl-frs:CostSales dpl-frs:Item6 2019-11-30 0397650 dpl-frs:CostSales dpl-frs:Item6 2020-11-30 0397650 dpl-frs:DistributionCosts dpl-frs:Item6 2019-12-01 2020-11-30 0397650 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2019-12-01 2020-11-30 0397650 dpl-frs:Item7 2019-12-01 2020-11-30 0397650 dpl-frs:Item7 2019-11-30 0397650 dpl-frs:Item7 2020-11-30 0397650 dpl-frs:CostSales dpl-frs:Item7 2019-12-01 2020-11-30 0397650 dpl-frs:CostSales dpl-frs:Item7 2019-11-30 0397650 dpl-frs:CostSales dpl-frs:Item7 2020-11-30 0397650 dpl-frs:DistributionCosts dpl-frs:Item7 2019-12-01 2020-11-30 0397650 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2019-12-01 2020-11-30 0397650 dpl-frs:Item8 2019-12-01 2020-11-30 0397650 dpl-frs:Item8 2019-11-30 0397650 dpl-frs:Item8 2020-11-30 0397650 dpl-frs:CostSales dpl-frs:Item8 2019-12-01 2020-11-30 0397650 dpl-frs:CostSales dpl-frs:Item8 2019-11-30 0397650 dpl-frs:CostSales dpl-frs:Item8 2020-11-30 0397650 dpl-frs:DistributionCosts dpl-frs:Item8 2019-12-01 2020-11-30 0397650 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2019-12-01 2020-11-30 0397650 dpl-frs:Item9 2019-12-01 2020-11-30 0397650 dpl-frs:Item9 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2019-11-30 0397650 dpl-frs:CostSales dpl-frs:Item11 2020-11-30 0397650 dpl-frs:DistributionCosts dpl-frs:Item11 2019-12-01 2020-11-30 0397650 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2019-12-01 2020-11-30 0397650 dpl-frs:Item12 2019-12-01 2020-11-30 0397650 dpl-frs:Item12 2019-11-30 0397650 dpl-frs:Item12 2020-11-30 0397650 dpl-frs:CostSales dpl-frs:Item12 2019-12-01 2020-11-30 0397650 dpl-frs:CostSales dpl-frs:Item12 2019-11-30 0397650 dpl-frs:CostSales dpl-frs:Item12 2020-11-30 0397650 dpl-frs:DistributionCosts dpl-frs:Item12 2019-12-01 2020-11-30 0397650 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2019-12-01 2020-11-30 0397650 1 2019-12-01 2020-11-30 0397650 frs-countries:EnglandWales 2019-12-01 2020-11-30
Registered number: 0397650
Daniel Lewis and Son Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2021
L C & J A Charge

6 Hawk Close
Waltham Abbey
Essex
EN9 3NE
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 0397650
2021 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 1,412 1,769
Investments 4 16,609 11,758
18,021 13,527
CURRENT ASSETS
Stocks 5 819,825 862,311
Debtors 6 191 -
Cash at bank and in hand 49,489 26,595
869,505 888,906
Creditors: Amounts Falling Due Within One Year 7 (10,352 ) (18,840 )
NET CURRENT ASSETS (LIABILITIES) 859,153 870,066
TOTAL ASSETS LESS CURRENT LIABILITIES 877,174 883,593
PROVISIONS FOR LIABILITIES
Deferred Taxation - (336 )
NET ASSETS 877,174 883,257
CAPITAL AND RESERVES
Called up share capital 8 16,000 16,000
Profit and Loss Account 861,174 867,257
SHAREHOLDERS' FUNDS 877,174 883,257
Page 1
Page 2
For the year ending 30 November 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
Mr David Lewis
Director
27/08/2022
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.


1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% reducing balance
Motor Vehicles 20% reducing balance
1.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2021 2020
Office and administration 1 1
1 1
3. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 December 2020 4,300 3,700 8,000
As at 30 November 2021 4,300 3,700 8,000
Depreciation
As at 1 December 2020 3,743 2,488 6,231
Provided during the period 115 242 357
As at 30 November 2021 3,858 2,730 6,588
Net Book Value
As at 30 November 2021 442 970 1,412
As at 1 December 2020 557 1,212 1,769
Page 3
Page 4
4. Investments
Other
£
Cost
As at 1 December 2020 11,758
Additions 4,851
As at 30 November 2021 16,609
Provision
As at 1 December 2020 -
As at 30 November 2021 -
Net Book Value
As at 30 November 2021 16,609
As at 1 December 2020 11,758
5. Stocks
2021 2020
£ £
Stock 819,825 862,311
819,825 862,311
6. Debtors
2021 2020
£ £
Due within one year
Other debtors 191 -
191 -
7. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Corporation tax - 9,146
VAT 7,447 3,954
Accruals and deferred income 2,700 4,920
Director's loan account 205 820
10,352 18,840
8. Share Capital
2021 2020
Allotted, Called up and fully paid 16,000 16,000
Value Number 2021 2020
Allotted, called up and fully paid £ £ £
Ordinary Shares 1.000 16000 16,000 16,000
Page 4
Page 5
9. Dividends
2021 2020
£ £
On equity shares:
Interim dividend paid 4,500 9,000
4,500 9,000
A interim dividend of £4,500 was paid to D Lewis the company director.
10. General Information
Daniel Lewis and Son Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 0397650 . The registered office is 95 Honey Lane, Waltham Abbey, Essex, EN9 3AU.
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