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REGISTERED NUMBER: 03409475 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

FOR

LEWIS & COMPANY (MASONS) LIMITED

LEWIS & COMPANY (MASONS) LIMITED (REGISTERED NUMBER: 03409475)






CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 December 2022




Page

Company Information 1

Chartered Certified Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


LEWIS & COMPANY (MASONS) LIMITED

COMPANY INFORMATION
For The Year Ended 31 December 2022







DIRECTOR: Mr G V James



SECRETARY: Mrs D Docherty



REGISTERED OFFICE: 350 Stockport Road
Denton
Greater Manchester
M34 6FW



REGISTERED NUMBER: 03409475 (England and Wales)



ACCOUNTANTS: Oldham and Company
Chartered Certified Accountants
3 The Oaks
Hyde
Cheshire
SK14 3SD



BANKERS: Royal Bank of Scotland Plc
Ashton-under-Lyne
Bolton Customer Service Centre
PO Box 2027
Horwich
Lancashire
BL6 4YU



SOLICITORS: No firm appointed
x
x
x

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
LEWIS & COMPANY (MASONS) LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Lewis & Company (Masons) Limited for the year ended 31 December 2022 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Lewis & Company (Masons) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Lewis & Company (Masons) Limited and state those matters that we have agreed to state to the director of Lewis & Company (Masons) Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Lewis & Company (Masons) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Lewis & Company (Masons) Limited. You consider that Lewis & Company (Masons) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Lewis & Company (Masons) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Oldham and Company
Chartered Certified Accountants
3 The Oaks
Hyde
Cheshire
SK14 3SD


15 December 2023

LEWIS & COMPANY (MASONS) LIMITED (REGISTERED NUMBER: 03409475)

BALANCE SHEET
31 December 2022

31/12/22 31/12/21
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1 1
Tangible assets 5 6,788 6,524
6,789 6,525

CURRENT ASSETS
Stocks 8,175 9,750
Debtors 6 8,096 3,700
Cash at bank and in hand 46,037 11,214
62,308 24,664
CREDITORS
Amounts falling due within one year 7 37,424 27,174
NET CURRENT ASSETS/(LIABILITIES) 24,884 (2,510 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

31,673

4,015

PROVISIONS FOR LIABILITIES 1,290 1,240
NET ASSETS 30,383 2,775

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Share premium 10,687 10,687
Retained earnings 18,696 (8,912 )
SHAREHOLDERS' FUNDS 30,383 2,775

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2022 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 & COMPANY (MASONS) LIMITED (REGISTERED NUMBER: 03409475)

BALANCE SHEET - continued
31 December 2022


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 14 December 2023 and were signed by:





Mr G V James - Director


LEWIS & COMPANY (MASONS) LIMITED (REGISTERED NUMBER: 03409475)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 December 2022

1. STATUTORY INFORMATION

Lewis & Company (Masons) 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.

Turnover represents both sales of goods and provision of services net of VAT and discounts. Turnover is recognised when the goods are physically delivered to the customer or on completion of the services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 1998, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 10% on cost
Plant and machinery etc - 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Stock is valued at the lower of cost and net reliable value. Cost is determined on a first in first out basis. Net realisable value represents estimated selling price less costs to complete and sell. Provision is made for slow moving, obsolete or damaged stock where the net realisable value is less than cost.


LEWIS & COMPANY (MASONS) LIMITED (REGISTERED NUMBER: 03409475)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 December 2022

2. ACCOUNTING POLICIES - continued
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 2 (2021 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2022
and 31 December 2022 17,000
AMORTISATION
At 1 January 2022
and 31 December 2022 16,999
NET BOOK VALUE
At 31 December 2022 1
At 31 December 2021 1

LEWIS & COMPANY (MASONS) LIMITED (REGISTERED NUMBER: 03409475)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 December 2022

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2022 1,717 15,469 17,186
Additions - 1,461 1,461
At 31 December 2022 1,717 16,930 18,647
DEPRECIATION
At 1 January 2022 1,716 8,946 10,662
Charge for year - 1,197 1,197
At 31 December 2022 1,716 10,143 11,859
NET BOOK VALUE
At 31 December 2022 1 6,787 6,788
At 31 December 2021 1 6,523 6,524

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/22 31/12/21
£    £   
Trade debtors 8,096 3,700

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/22 31/12/21
£    £   
Trade creditors 6,729 6,349
Taxation and social security 25,802 15,765
Other creditors 4,893 5,060
37,424 27,174

LEWIS & COMPANY (MASONS) LIMITED (REGISTERED NUMBER: 03409475)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 December 2022

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2022 and 31 December 2021:

31/12/22 31/12/21
£    £   
Mr G V James
Balance outstanding at start of year - -
Amounts advanced - 4,569
Amounts repaid - (4,569 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

9. RELATED PARTY DISCLOSURES

During the year, total dividends of £23,500 (2021 - £16,000) were paid to the director .