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REGISTERED NUMBER: SC449509 (Scotland)















Unaudited Financial Statements for the Year Ended 28 February 2023

for

LEWIS CREATIVE CONSULTANTS LIMITED

LEWIS CREATIVE CONSULTANTS LIMITED (REGISTERED NUMBER: SC449509)






Contents of the Financial Statements
for the year ended 28 February 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LEWIS CREATIVE CONSULTANTS LIMITED

Company Information
for the year ended 28 February 2023







DIRECTORS: D R Lewis
G Grant
K L Wardlaw
C T Marfleet





REGISTERED OFFICE: 45 Vicar Street
Falkirk
FK1 1LL





REGISTERED NUMBER: SC449509 (Scotland)





ACCOUNTANTS: L & J Lawrie

LEWIS CREATIVE CONSULTANTS LIMITED (REGISTERED NUMBER: SC449509)

Balance Sheet
28 February 2023

28.2.23 28.2.22
Notes £    £   
FIXED ASSETS
Tangible assets 4 78,666 107,866
Investments 5 8,800 8,800
87,466 116,666

CURRENT ASSETS
Stocks 17,114 48,095
Debtors 6 232,713 207,349
Cash at bank 963,184 841,490
1,213,011 1,096,934
CREDITORS
Amounts falling due within one year 7 (588,347 ) (595,706 )
NET CURRENT ASSETS 624,664 501,228
TOTAL ASSETS LESS CURRENT
LIABILITIES

712,130

617,894

CREDITORS
Amounts falling due after more than one
year

8

(26,627

)

(36,214

)

PROVISIONS FOR LIABILITIES (14,609 ) (20,082 )
NET ASSETS 670,894 561,598

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 670,893 561,597
SHAREHOLDERS' FUNDS 670,894 561,598

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2023 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.

LEWIS CREATIVE CONSULTANTS LIMITED (REGISTERED NUMBER: SC449509)

Balance Sheet - continued
28 February 2023


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 16 November 2023 and were signed on its behalf by:





D R Lewis - Director


LEWIS CREATIVE CONSULTANTS LIMITED (REGISTERED NUMBER: SC449509)

Notes to the Financial Statements
for the year ended 28 February 2023

1. STATUTORY INFORMATION

Lewis Creative Consultants Limited is a private company, limited by shares , registered in Scotland. 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.
Plant and machinery etc - 33% on cost and 25% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Research and development
Expenditure on research and development is written off in the year in which it is incurred.


Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

LEWIS CREATIVE CONSULTANTS LIMITED (REGISTERED NUMBER: SC449509)

Notes to the Financial Statements - continued
for the year ended 28 February 2023

2. ACCOUNTING POLICIES - continued

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 17 (2022 - 13 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 March 2022 131,237
Additions 4,254
At 28 February 2023 135,491
DEPRECIATION
At 1 March 2022 23,371
Charge for year 33,454
At 28 February 2023 56,825
NET BOOK VALUE
At 28 February 2023 78,666
At 28 February 2022 107,866

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 March 2022
and 28 February 2023 8,800
NET BOOK VALUE
At 28 February 2023 8,800
At 28 February 2022 8,800

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Trade debtors 227,503 152,373
Other debtors 5,210 54,976
232,713 207,349

LEWIS CREATIVE CONSULTANTS LIMITED (REGISTERED NUMBER: SC449509)

Notes to the Financial Statements - continued
for the year ended 28 February 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Bank loans and overdrafts 10,648 10,648
Trade creditors 52,055 35,204
Taxation and social security 133,259 121,977
Other creditors 392,385 427,877
588,347 595,706

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
28.2.23 28.2.22
£    £   
Bank loans 26,627 36,214