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Registered number: 00593187
Lewis Shepperson Limited
Financial Statements
For The Year Ended 31 December 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 00593187
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 80,000 80,000
80,000 80,000
CURRENT ASSETS
Debtors 5 - 309
Cash at bank and in hand 88,795 95,977
88,795 96,286
Creditors: Amounts Falling Due Within One Year 6 (4,843 ) (4,483 )
NET CURRENT ASSETS (LIABILITIES) 83,952 91,803
TOTAL ASSETS LESS CURRENT LIABILITIES 163,952 171,803
NET ASSETS 163,952 171,803
CAPITAL AND RESERVES
Called up share capital 7 5,000 5,000
Share premium account 118 118
Revaluation reserve 8 66,268 66,268
Profit and Loss Account 92,566 100,417
SHAREHOLDERS' FUNDS 163,952 171,803
Page 1
Page 2
For the year ending 31 December 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr J D Shepperson
Director
1 March 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Lewis Shepperson Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00593187 . The registered office is The Willows, Ransom Wood Business Park, Southwell Road West, Rainworth, Mansfield, Nottinghamshire, NG21 0HJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is represents amounts chargeable in respect of rent.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 4)
4 4
4. Tangible Assets
Investment Properties
£
Cost or Valuation
As at 1 January 2023 80,000
As at 31 December 2023 80,000
Net Book Value
As at 31 December 2023 80,000
As at 1 January 2023 80,000
Cost or valuation as at 31 December 2023 represented by:
Investment Properties
£
At valuation 80,000
80,000
There has been no valuation of investment property by an independent valuer at the year end. The directors believe the investment property valuation in these financial statements is a true reflection of the current market value of the property.
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Other debtors - 309
- 309
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 1,451 1,172
Accruals and deferred income 3,392 3,311
4,843 4,483
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 5,000 5,000
8. Reserves
Revaluation Reserve
£
As at 1 January 2023 66,268
As at 31 December 2023 66,268
Page 4