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REGISTERED NUMBER: 04043341 (England and Wales)















Unaudited Financial Statements For The Year Ended 30 September 2023

for

Lewis Services (Europe) Ltd

Lewis Services (Europe) Ltd (Registered number: 04043341)






Contents of the Financial Statements
For The Year Ended 30 September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Lewis Services (Europe) Ltd

Company Information
For The Year Ended 30 September 2023







DIRECTORS: P J Lewis
S L Lewis





SECRETARY: S L Lewis





REGISTERED OFFICE: Mill House
58 Guildford Street
Chertsey
Surrey
KT16 9BE





REGISTERED NUMBER: 04043341 (England and Wales)





ACCOUNTANTS: Fuller Spurling
Mill House
58 Guildford Street
Chertsey
Surrey
KT16 9BE

Lewis Services (Europe) Ltd (Registered number: 04043341)

Balance Sheet
30 September 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,993 16,377

CURRENT ASSETS
Stocks 62,718 55,607
Debtors 5 173,022 183,381
Cash at bank 73,169 181,133
308,909 420,121
CREDITORS
Amounts falling due within one year 6 135,774 159,378
NET CURRENT ASSETS 173,135 260,743
TOTAL ASSETS LESS CURRENT
LIABILITIES

179,128

277,120

CREDITORS
Amounts falling due after more than one
year

7

(18,271

)

(28,041

)

PROVISIONS FOR LIABILITIES 8 (1,139 ) (3,111 )
NET ASSETS 159,718 245,968

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 9 159,714 245,964
SHAREHOLDERS' FUNDS 159,718 245,968

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Services (Europe) Ltd (Registered number: 04043341)

Balance Sheet - continued
30 September 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 14 February 2024 and were signed on its behalf by:





S L Lewis - Director


Lewis Services (Europe) Ltd (Registered number: 04043341)

Notes to the Financial Statements
For The Year Ended 30 September 2023

1. STATUTORY INFORMATION

Lewis Services (Europe) Ltd 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 recognised upon completion of contracted work and represents the net invoiced value of goods and services excluding value added tax.

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 - 20% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on cost
Computer equipment - 25% on cost

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


Financial instruments
The Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments.

Taxation
Taxation represents the sum of tax currently payable, and deferred tax if material.

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.

Deferred tax, where material, is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Pension costs and other post-retirement benefits
The company operates a money purchase pension scheme. Contributions payable to the company's pension scheme are charged to the profit and loss account to which they relate.

Lewis Services (Europe) Ltd (Registered number: 04043341)

Notes to the Financial Statements - continued
For The Year Ended 30 September 2023

2. ACCOUNTING POLICIES - continued

Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand
Cash at bank includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors
Creditors, provisions and accrued costs are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2022 - 20 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 October 2022 8,990 8,329 98,128 16,862 132,309
Disposals - - (7,000 ) - (7,000 )
At 30 September 2023 8,990 8,329 91,128 16,862 125,309
DEPRECIATION
At 1 October 2022 8,063 8,329 83,984 15,556 115,932
Charge for year 501 - 9,147 736 10,384
Eliminated on disposal - - (7,000 ) - (7,000 )
At 30 September 2023 8,564 8,329 86,131 16,292 119,316
NET BOOK VALUE
At 30 September 2023 426 - 4,997 570 5,993
At 30 September 2022 927 - 14,144 1,306 16,377

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade debtors 138,479 136,321
Other debtors - 794
VAT 34,543 46,266
173,022 183,381

Lewis Services (Europe) Ltd (Registered number: 04043341)

Notes to the Financial Statements - continued
For The Year Ended 30 September 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 70,760 84,667
Corporation tax 23,595 47,689
Social security and other taxes 3,151 -
Other creditors 7,410 5,110
Directors' current accounts 17,207 8,428
Accrued expenses 3,651 3,484
135,774 159,378

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.23 30.9.22
£    £   
Bank loans 18,271 28,041

8. PROVISIONS FOR LIABILITIES
30.9.23 30.9.22
£    £   
Deferred tax
Accelerated capital allowances 1,139 3,111

Deferred
tax
£   
Balance at 1 October 2022 3,111
Credit to Income Statement during year (1,972 )
Balance at 30 September 2023 1,139

9. RESERVES
Retained
earnings
£   

At 1 October 2022 245,964
Deficit for the year (34,250 )
Dividends (52,000 )
At 30 September 2023 159,714