2022-06-012023-05-312023-05-31false07651226DJ LEWIS (UK) LTD2023-11-1647990iso4217:GBPxbrli:pure076512262022-06-01076512262023-05-31076512262022-06-012023-05-31076512262021-06-01076512262022-05-31076512262021-06-012022-05-3107651226bus:SmallEntities2022-06-012023-05-3107651226bus:AuditExempt-NoAccountantsReport2022-06-012023-05-3107651226bus:FullAccounts2022-06-012023-05-3107651226bus:PrivateLimitedCompanyLtd2022-06-012023-05-3107651226core:WithinOneYear2023-05-3107651226core:AfterOneYear2023-05-3107651226core:WithinOneYear2022-05-3107651226core:AfterOneYear2022-05-3107651226core:ShareCapital2023-05-3107651226core:SharePremium2023-05-3107651226core:RevaluationReserve2023-05-3107651226core:OtherReservesSubtotal2023-05-3107651226core:RetainedEarningsAccumulatedLosses2023-05-3107651226core:ShareCapital2022-05-3107651226core:SharePremium2022-05-3107651226core:RevaluationReserve2022-05-3107651226core:OtherReservesSubtotal2022-05-3107651226core:RetainedEarningsAccumulatedLosses2022-05-3107651226core:LandBuildings2023-05-3107651226core:PlantMachinery2023-05-3107651226core:Vehicles2023-05-3107651226core:FurnitureFittings2023-05-3107651226core:OfficeEquipment2023-05-3107651226core:NetGoodwill2023-05-3107651226core:IntangibleAssetsOtherThanGoodwill2023-05-3107651226core:ListedExchangeTraded2023-05-3107651226core:UnlistedNon-exchangeTraded2023-05-3107651226core:LandBuildings2022-05-3107651226core:PlantMachinery2022-05-3107651226core:Vehicles2022-05-3107651226core:FurnitureFittings2022-05-3107651226core:OfficeEquipment2022-05-3107651226core:NetGoodwill2022-05-3107651226core:IntangibleAssetsOtherThanGoodwill2022-05-3107651226core:ListedExchangeTraded2022-05-3107651226core:UnlistedNon-exchangeTraded2022-05-3107651226core:LandBuildings2022-06-012023-05-3107651226core:PlantMachinery2022-06-012023-05-3107651226core:Vehicles2022-06-012023-05-3107651226core:FurnitureFittings2022-06-012023-05-3107651226core:OfficeEquipment2022-06-012023-05-3107651226core:NetGoodwill2022-06-012023-05-3107651226core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3107651226core:ListedExchangeTraded2022-06-012023-05-3107651226core:UnlistedNon-exchangeTraded2022-06-012023-05-3107651226core:MoreThanFiveYears2022-06-012023-05-3107651226core:Non-currentFinancialInstruments2023-05-3107651226core:Non-currentFinancialInstruments2022-05-3107651226dpl:CostSales2022-06-012023-05-3107651226dpl:DistributionCosts2022-06-012023-05-3107651226core:LandBuildings2022-06-012023-05-3107651226core:PlantMachinery2022-06-012023-05-3107651226core:Vehicles2022-06-012023-05-3107651226core:FurnitureFittings2022-06-012023-05-3107651226core:OfficeEquipment2022-06-012023-05-3107651226dpl:AdministrativeExpenses2022-06-012023-05-3107651226core:NetGoodwill2022-06-012023-05-3107651226core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3107651226dpl:GroupUndertakings2022-06-012023-05-3107651226dpl:ParticipatingInterests2022-06-012023-05-3107651226dpl:GroupUndertakingscore:ListedExchangeTraded2022-06-012023-05-3107651226core:ListedExchangeTraded2022-06-012023-05-3107651226dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-06-012023-05-3107651226core:UnlistedNon-exchangeTraded2022-06-012023-05-3107651226dpl:CostSales2021-06-012022-05-3107651226dpl:DistributionCosts2021-06-012022-05-3107651226core:LandBuildings2021-06-012022-05-3107651226core:PlantMachinery2021-06-012022-05-3107651226core:Vehicles2021-06-012022-05-3107651226core:FurnitureFittings2021-06-012022-05-3107651226core:OfficeEquipment2021-06-012022-05-3107651226dpl:AdministrativeExpenses2021-06-012022-05-3107651226core:NetGoodwill2021-06-012022-05-3107651226core:IntangibleAssetsOtherThanGoodwill2021-06-012022-05-3107651226dpl:GroupUndertakings2021-06-012022-05-3107651226dpl:ParticipatingInterests2021-06-012022-05-3107651226dpl:GroupUndertakingscore:ListedExchangeTraded2021-06-012022-05-3107651226core:ListedExchangeTraded2021-06-012022-05-3107651226dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-06-012022-05-3107651226core:UnlistedNon-exchangeTraded2021-06-012022-05-3107651226core:NetGoodwill2023-05-3107651226core:IntangibleAssetsOtherThanGoodwill2023-05-3107651226core:LandBuildings2023-05-3107651226core:PlantMachinery2023-05-3107651226core:Vehicles2023-05-3107651226core:FurnitureFittings2023-05-3107651226core:OfficeEquipment2023-05-3107651226core:AfterOneYear2023-05-3107651226core:WithinOneYear2023-05-3107651226core:ListedExchangeTraded2023-05-3107651226core:UnlistedNon-exchangeTraded2023-05-3107651226core:ShareCapital2023-05-3107651226core:SharePremium2023-05-3107651226core:RevaluationReserve2023-05-3107651226core:OtherReservesSubtotal2023-05-3107651226core:RetainedEarningsAccumulatedLosses2023-05-3107651226core:NetGoodwill2022-05-3107651226core:IntangibleAssetsOtherThanGoodwill2022-05-3107651226core:LandBuildings2022-05-3107651226core:PlantMachinery2022-05-3107651226core:Vehicles2022-05-3107651226core:FurnitureFittings2022-05-3107651226core:OfficeEquipment2022-05-3107651226core:AfterOneYear2022-05-3107651226core:WithinOneYear2022-05-3107651226core:ListedExchangeTraded2022-05-3107651226core:UnlistedNon-exchangeTraded2022-05-3107651226core:ShareCapital2022-05-3107651226core:SharePremium2022-05-3107651226core:RevaluationReserve2022-05-3107651226core:OtherReservesSubtotal2022-05-3107651226core:RetainedEarningsAccumulatedLosses2022-05-3107651226core:NetGoodwill2021-06-0107651226core:IntangibleAssetsOtherThanGoodwill2021-06-0107651226core:LandBuildings2021-06-0107651226core:PlantMachinery2021-06-0107651226core:Vehicles2021-06-0107651226core:FurnitureFittings2021-06-0107651226core:OfficeEquipment2021-06-0107651226core:AfterOneYear2021-06-0107651226core:WithinOneYear2021-06-0107651226core:ListedExchangeTraded2021-06-0107651226core:UnlistedNon-exchangeTraded2021-06-0107651226core:ShareCapital2021-06-0107651226core:SharePremium2021-06-0107651226core:RevaluationReserve2021-06-0107651226core:OtherReservesSubtotal2021-06-0107651226core:RetainedEarningsAccumulatedLosses2021-06-0107651226core:AfterOneYear2022-06-012023-05-3107651226core:WithinOneYear2022-06-012023-05-3107651226core:Non-currentFinancialInstrumentscore:CostValuation2022-06-012023-05-3107651226core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-06-012023-05-3107651226core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-06-012023-05-3107651226core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-06-012023-05-3107651226core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-06-012023-05-3107651226core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-06-012023-05-3107651226core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-06-012023-05-3107651226core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-06-012023-05-3107651226core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-06-012023-05-3107651226core:Non-currentFinancialInstrumentscore:CostValuation2023-05-3107651226core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-3107651226core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-3107651226core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-3107651226core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-3107651226core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-3107651226core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-3107651226core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-3107651226core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-3107651226core:Non-currentFinancialInstrumentscore:CostValuation2022-05-3107651226core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-05-3107651226core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-05-3107651226core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-05-3107651226core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-05-3107651226core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-05-3107651226core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-05-3107651226core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-05-3107651226core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-05-3107651226bus:Director12022-06-012023-05-31

DJ LEWIS (UK) LTD

Registered Number
07651226
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2023

DJ LEWIS (UK) LTD
Company Information
for the year from 1 June 2022 to 31 May 2023

Director

David Lewis

Registered Address

179 Park Lane
Poynton
Stockport
SK12 1RH

Registered Number

07651226 (England and Wales)
DJ LEWIS (UK) LTD
Balance Sheet as at
31 May 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets71,705739
1,705739
Current assets
Debtors38,06426,854
Cash at bank and on hand5,4945,715
43,55832,569
Creditors amounts falling due within one year9(29,305)(29,698)
Net current assets (liabilities)14,2532,871
Total assets less current liabilities15,9583,610
Net assets15,9583,610
Capital and reserves
Called up share capital11
Profit and loss account15,9573,609
Shareholders' funds15,9583,610
The financial statements were approved and authorised for issue by the Director on 16 November 2023, and are signed on its behalf by:
David Lewis
Director
Registered Company No. 07651226
DJ LEWIS (UK) LTD
Notes to the Financial Statements
for the year ended 31 May 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.Basis of measurement used in financial statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
4.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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 from the rendering of services.
Property, plant and equipment policy
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss. Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life: Furniture, fittings and equipment 20% Reducing balance
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.
Taxation policy
Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
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.
5.Critical estimates and judgements
In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
6.Employee information

20232022
Average number of employees during the year11
7.Property, plant and equipment

Office Equipment

Total

££
Cost or valuation
At 01 June 224,5954,595
Additions1,4781,478
At 31 May 236,0736,073
Depreciation and impairment
At 01 June 223,8563,856
Charge for year512512
At 31 May 234,3684,368
Net book value
At 31 May 231,7051,705
At 31 May 22739739
8.Debtors within one year

2023

2022

££
Trade debtors / trade receivables5,2048,190
Other debtors32,86018,664
Total38,06426,854
Short term trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
9.Creditors within one year

2023

2022

££
Trade creditors / trade payables17-
Bank borrowings and overdrafts11,52213,782
Taxation and social security16,76614,916
Accrued liabilities and deferred income1,0001,000
Total29,30529,698
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
10.Creditors after one year
Financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
11.Provisions for liabilities
Provisions are made where an event has taken place that gives the company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to the profit and loss account in the year that the company becomes aware of the obligation and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the balance sheet.