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REGISTERED NUMBER: 09422605 (England and Wales)












Unaudited Financial Statements

for the Year Ended 5 April 2023

for

LEWIS MCMILLAN ARCHITECTS LIMITED

LEWIS MCMILLAN ARCHITECTS LIMITED (REGISTERED NUMBER: 09422605)






Contents of the Financial Statements
for the Year Ended 5 April 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


LEWIS MCMILLAN ARCHITECTS LIMITED

Company Information
for the Year Ended 5 April 2023







DIRECTOR: Mrs C Lewis





REGISTERED OFFICE: 100 Church Street
Brighton
East Sussex
BN1 1UJ





REGISTERED NUMBER: 09422605 (England and Wales)





ACCOUNTANTS: Paddenburg & Co Limited
100 Church Street
Brighton
East Sussex
BN1 1UJ

LEWIS MCMILLAN ARCHITECTS LIMITED (REGISTERED NUMBER: 09422605)

Balance Sheet
5 April 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,570 3,425

CURRENT ASSETS
Debtors 5 35,804 291
Cash at bank and in hand 1,513 16,868
37,317 17,159
CREDITORS
Amounts falling due within one year 6 37,892 12,791
NET CURRENT (LIABILITIES)/ASSETS (575 ) 4,368
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,995

7,793

PROVISIONS FOR LIABILITIES 7 643 651
NET ASSETS 1,352 7,142

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 1,350 7,140
SHAREHOLDERS' FUNDS 1,352 7,142

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 13 November 2023 and were signed by:




Mrs C Lewis - Director


LEWIS MCMILLAN ARCHITECTS LIMITED (REGISTERED NUMBER: 09422605)

Notes to the Financial Statements
for the Year Ended 5 April 2023

1. STATUTORY INFORMATION

Lewis McMillan Architects 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Equipment - 25% on reducing balance

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

LEWIS MCMILLAN ARCHITECTS LIMITED (REGISTERED NUMBER: 09422605)

Notes to the Financial Statements - continued
for the Year Ended 5 April 2023

4. TANGIBLE FIXED ASSETS
Equipment
£   
COST
At 6 April 2022
and 5 April 2023 4,029
DEPRECIATION
At 6 April 2022 604
Charge for year 855
At 5 April 2023 1,459
NET BOOK VALUE
At 5 April 2023 2,570
At 5 April 2022 3,425

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Directors' loan accounts 29,293 -
Tax 6,511 -
Prepayments - 291
35,804 291

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Tax 31,684 11,486
VAT 5,008 -
Directors' loan accounts - 105
Accrued expenses 1,200 1,200
37,892 12,791

7. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 643 651

Deferred
tax
£   
Balance at 6 April 2022 651
Accelerated capital allowances (8 )
Balance at 5 April 2023 643

LEWIS MCMILLAN ARCHITECTS LIMITED (REGISTERED NUMBER: 09422605)

Notes to the Financial Statements - continued
for the Year Ended 5 April 2023

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 5 April 2023 and 5 April 2022:

2023 2022
£    £   
Mrs C Lewis
Balance outstanding at start of year - -
Amounts advanced 29,293 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 29,293 -

9. RELATED PARTY DISCLOSURES

The company has provided a loan to it's director, Mrs C Lewis for the sum of £29,293 at an interest rate of 5%.
The interest charged in the period equates to £1,014.

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs C Lewis.