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Company Registration No. 12767202 (England and Wales)
Cliff Lewis Ltd Unaudited accounts for the year ended 30 July 2023
Cliff Lewis Ltd Unaudited accounts Contents
Page
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Cliff Lewis Ltd Company Information for the year ended 30 July 2023
Director
Fiona Kidd
Company Number
12767202 (England and Wales)
Registered Office
49 STATION ROAD POLEGATE BN26 6EA UNITED KINGDOM
Accountants
Brilliant Numbers Ltd 5 Brayford Square London E1 0SG
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Cliff Lewis Ltd Statement of financial position as at 30 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,287 
236,966 
Investment property
450,000 
- 
451,287 
236,966 
Current assets
Debtors
1,061 
282 
Cash at bank and in hand
44,875 
25,136 
45,936 
25,418 
Creditors: amounts falling due within one year
(21,661)
105,150 
Net current assets
24,275 
130,568 
Total assets less current liabilities
475,562 
367,534 
Creditors: amounts falling due after more than one year
(266,067)
(373,577)
Provisions for liabilities
Deferred tax
(55,100)
- 
Net assets/(liabilities)
154,395 
(6,043)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
154,394 
(6,044)
Shareholders' funds
154,395 
(6,043)
For the year ending 30 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 7 March 2024 and were signed on its behalf by
Fiona Kidd Director Company Registration No. 12767202
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Cliff Lewis Ltd Notes to the Accounts for the year ended 30 July 2023
1
Statutory information
Cliff Lewis Ltd is a private company, limited by shares, registered in England and Wales, registration number 12767202. The registered office is 49 STATION ROAD, POLEGATE, BN26 6EA, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2% Straight Line Method
Plant & machinery
20% Straight Line Method
Computer equipment
33.34% Straight Line Method
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Cliff Lewis Ltd Notes to the Accounts for the year ended 30 July 2023
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 31 July 2022
243,892 
- 
2,429 
246,321 
Additions
- 
214 
400 
614 
Transfer to investment property
(243,892)
- 
- 
(243,892)
At 30 July 2023
- 
214 
2,829 
3,043 
Depreciation
At 31 July 2022
8,504 
- 
851 
9,355 
Charge for the year
4,878 
41 
864 
5,783 
On transfers from investment property
(13,382)
- 
- 
(13,382)
At 30 July 2023
- 
41 
1,715 
1,756 
Net book value
At 30 July 2023
- 
173 
1,114 
1,287 
At 30 July 2022
235,388 
- 
1,578 
236,966 
5
Investment property
2023 
£ 
Net gain from fair value adjustments
219,490 
Transfers from tangible fixed assets
230,510 
At 30 July 2023
450,000 
Informal valuation made using direct comparisons to the market place for similar properties.
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
631 
- 
Accrued income and prepayments
148 
- 
Other debtors
282 
282 
1,061 
282 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
126 
314 
Trade creditors
- 
240 
Taxes and social security
1,268 
- 
Loans from directors
17,867 
(106,904)
Accruals
2,400 
1,200 
21,661 
(105,150)
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Cliff Lewis Ltd Notes to the Accounts for the year ended 30 July 2023
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
255,041 
355,041 
Amounts owed to group undertakings and other participating interests
11,026 
17,552 
Taxes and social security
- 
984 
266,067 
373,577 
9
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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