2022-03-012023-03-312023-03-31false13946383LEWIS TECHNICAL SERVICES LTD2023-10-1933200iso4217:GBPxbrli:pure139463832022-03-01139463832023-03-31139463832022-03-012023-03-31139463832022-02-28139463832022-02-28139463832022-02-282022-02-2813946383bus:SmallEntities2022-03-012023-03-3113946383bus:AuditExempt-NoAccountantsReport2022-03-012023-03-3113946383bus:FullAccounts2022-03-012023-03-3113946383bus:PrivateLimitedCompanyLtd2022-03-012023-03-3113946383core:WithinOneYear2023-03-3113946383core:AfterOneYear2023-03-3113946383core:WithinOneYear2022-02-2813946383core:AfterOneYear2022-02-2813946383core:ShareCapital2023-03-3113946383core:SharePremium2023-03-3113946383core:RevaluationReserve2023-03-3113946383core:OtherReservesSubtotal2023-03-3113946383core:RetainedEarningsAccumulatedLosses2023-03-3113946383core:ShareCapital2022-02-2813946383core:SharePremium2022-02-2813946383core:RevaluationReserve2022-02-2813946383core:OtherReservesSubtotal2022-02-2813946383core:RetainedEarningsAccumulatedLosses2022-02-2813946383core:LandBuildings2023-03-3113946383core:PlantMachinery2023-03-3113946383core:Vehicles2023-03-3113946383core:FurnitureFittings2023-03-3113946383core:OfficeEquipment2023-03-3113946383core:NetGoodwill2023-03-3113946383core:IntangibleAssetsOtherThanGoodwill2023-03-3113946383core:ListedExchangeTraded2023-03-3113946383core:UnlistedNon-exchangeTraded2023-03-3113946383core:LandBuildings2022-02-2813946383core:PlantMachinery2022-02-2813946383core:Vehicles2022-02-2813946383core:FurnitureFittings2022-02-2813946383core:OfficeEquipment2022-02-2813946383core:NetGoodwill2022-02-2813946383core:IntangibleAssetsOtherThanGoodwill2022-02-2813946383core:ListedExchangeTraded2022-02-2813946383core:UnlistedNon-exchangeTraded2022-02-2813946383core:LandBuildings2022-03-012023-03-3113946383core:PlantMachinery2022-03-012023-03-3113946383core:Vehicles2022-03-012023-03-3113946383core:FurnitureFittings2022-03-012023-03-3113946383core:OfficeEquipment2022-03-012023-03-3113946383core:NetGoodwill2022-03-012023-03-3113946383core:IntangibleAssetsOtherThanGoodwill2022-03-012023-03-3113946383core:ListedExchangeTraded2022-03-012023-03-3113946383core:UnlistedNon-exchangeTraded2022-03-012023-03-3113946383core:MoreThanFiveYears2022-03-012023-03-3113946383core:Non-currentFinancialInstruments2023-03-3113946383core:Non-currentFinancialInstruments2022-02-2813946383dpl:CostSales2022-03-012023-03-3113946383dpl:DistributionCosts2022-03-012023-03-3113946383dpl:AdministrativeExpenses2022-03-012023-03-3113946383core:LandBuildings2022-03-012023-03-3113946383core:PlantMachinery2022-03-012023-03-3113946383core:Vehicles2022-03-012023-03-3113946383core:FurnitureFittings2022-03-012023-03-3113946383core:OfficeEquipment2022-03-012023-03-3113946383core:NetGoodwill2022-03-012023-03-3113946383core:IntangibleAssetsOtherThanGoodwill2022-03-012023-03-3113946383dpl:GroupUndertakings2022-03-012023-03-3113946383dpl:ParticipatingInterests2022-03-012023-03-3113946383dpl:GroupUndertakingscore:ListedExchangeTraded2022-03-012023-03-3113946383core:ListedExchangeTraded2022-03-012023-03-3113946383dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-03-012023-03-3113946383core:UnlistedNon-exchangeTraded2022-03-012023-03-3113946383dpl:CostSales2022-02-282022-02-2813946383dpl:DistributionCosts2022-02-282022-02-2813946383dpl:AdministrativeExpenses2022-02-282022-02-2813946383core:LandBuildings2022-02-282022-02-2813946383core:PlantMachinery2022-02-282022-02-2813946383core:Vehicles2022-02-282022-02-2813946383core:FurnitureFittings2022-02-282022-02-2813946383core:OfficeEquipment2022-02-282022-02-2813946383core:NetGoodwill2022-02-282022-02-2813946383core:IntangibleAssetsOtherThanGoodwill2022-02-282022-02-2813946383dpl:GroupUndertakings2022-02-282022-02-2813946383dpl:ParticipatingInterests2022-02-282022-02-2813946383dpl:GroupUndertakingscore:ListedExchangeTraded2022-02-282022-02-2813946383core:ListedExchangeTraded2022-02-282022-02-2813946383dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-02-282022-02-2813946383core:UnlistedNon-exchangeTraded2022-02-282022-02-2813946383core:NetGoodwill2023-03-3113946383core:IntangibleAssetsOtherThanGoodwill2023-03-3113946383core:LandBuildings2023-03-3113946383core:PlantMachinery2023-03-3113946383core:Vehicles2023-03-3113946383core:FurnitureFittings2023-03-3113946383core:OfficeEquipment2023-03-3113946383core:AfterOneYear2023-03-3113946383core:WithinOneYear2023-03-3113946383core:ListedExchangeTraded2023-03-3113946383core:UnlistedNon-exchangeTraded2023-03-3113946383core:ShareCapital2023-03-3113946383core:SharePremium2023-03-3113946383core:RevaluationReserve2023-03-3113946383core:OtherReservesSubtotal2023-03-3113946383core:RetainedEarningsAccumulatedLosses2023-03-3113946383core:NetGoodwill2022-02-2813946383core:IntangibleAssetsOtherThanGoodwill2022-02-2813946383core:LandBuildings2022-02-2813946383core:PlantMachinery2022-02-2813946383core:Vehicles2022-02-2813946383core:FurnitureFittings2022-02-2813946383core:OfficeEquipment2022-02-2813946383core:AfterOneYear2022-02-2813946383core:WithinOneYear2022-02-2813946383core:ListedExchangeTraded2022-02-2813946383core:UnlistedNon-exchangeTraded2022-02-2813946383core:ShareCapital2022-02-2813946383core:SharePremium2022-02-2813946383core:RevaluationReserve2022-02-2813946383core:OtherReservesSubtotal2022-02-2813946383core:RetainedEarningsAccumulatedLosses2022-02-2813946383core:NetGoodwill2022-02-2813946383core:IntangibleAssetsOtherThanGoodwill2022-02-2813946383core:LandBuildings2022-02-2813946383core:PlantMachinery2022-02-2813946383core:Vehicles2022-02-2813946383core:FurnitureFittings2022-02-2813946383core:OfficeEquipment2022-02-2813946383core:AfterOneYear2022-02-2813946383core:WithinOneYear2022-02-2813946383core:ListedExchangeTraded2022-02-2813946383core:UnlistedNon-exchangeTraded2022-02-2813946383core:ShareCapital2022-02-2813946383core:SharePremium2022-02-2813946383core:RevaluationReserve2022-02-2813946383core:OtherReservesSubtotal2022-02-2813946383core:RetainedEarningsAccumulatedLosses2022-02-2813946383core:AfterOneYear2022-03-012023-03-3113946383core:WithinOneYear2022-03-012023-03-3113946383core:Non-currentFinancialInstrumentscore:CostValuation2022-03-012023-03-3113946383core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-03-012023-03-3113946383core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-03-012023-03-3113946383core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-03-012023-03-3113946383core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-03-012023-03-3113946383core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-03-012023-03-3113946383core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-03-012023-03-3113946383core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-03-012023-03-3113946383core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-03-012023-03-3113946383core:Non-currentFinancialInstrumentscore:CostValuation2023-03-3113946383core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-3113946383core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-3113946383core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-3113946383core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-3113946383core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-3113946383core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-3113946383core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-3113946383core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-3113946383core:Non-currentFinancialInstrumentscore:CostValuation2022-02-2813946383core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-02-2813946383core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-02-2813946383core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-02-2813946383core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-02-2813946383core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-02-2813946383core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-02-2813946383core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-02-2813946383core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-02-2813946383bus:Director12022-03-012023-03-31

LEWIS TECHNICAL SERVICES LTD

Registered Number
13946383
(England and Wales)

Unaudited Financial Statements for the Period ended
31 March 2023

LEWIS TECHNICAL SERVICES LTD
Company Information
for the period from 1 March 2022 to 31 March 2023

Director

LEWIS, Daniel Victor

Registered Address

Whiteleaf Business Centre
11 Little Balmer
Buckingham
MK18 1TF

Registered Number

13946383 (England and Wales)
LEWIS TECHNICAL SERVICES LTD
Balance Sheet as at
31 March 2023

Notes

2023

£

£

Fixed assets
Tangible assets54,290
4,290
Current assets
Stocks6500
Debtors712,849
Cash at bank and on hand4,046
17,395
Creditors amounts falling due within one year8(21,513)
Net current assets (liabilities)(4,118)
Total assets less current liabilities172
Net assets172
Capital and reserves
Called up share capital1
Profit and loss account171
Shareholders' funds172
The financial statements were approved and authorised for issue by the Director on 19 October 2023, and are signed on its behalf by:
LEWIS, Daniel Victor
Director
Registered Company No. 13946383
LEWIS TECHNICAL SERVICES LTD
Notes to the Financial Statements
for the period ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery4
Vehicles5
Office Equipment3
Stocks policy
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
4.Employee information

2023
Average number of employees during the year1
5.Property, plant and equipment

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
Additions1,63831,20134933,188
Disposals-(28,001)-(28,001)
At 31 March 231,6383,2003495,187
Depreciation and impairment
Charge for year1693,973774,219
On disposals-(3,322)-(3,322)
At 31 March 2316965177897
Net book value
At 31 March 231,4692,5492724,290
At 28 February 22----
6.Stocks

2023

£
Raw materials and consumables500
Total500
7.Debtors

2023

£
Trade debtors / trade receivables11,891
Other debtors418
Prepayments and accrued income540
Total12,849
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
8.Creditors within one year

2023

£
Trade creditors / trade payables2,109
Taxation and social security6,082
Other creditors13,322
Total21,513
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.