2023-04-012024-03-312024-03-31false13946383LEWIS TECHNICAL SERVICES LTD2024-08-0633200iso4217:GBPxbrli:pure139463832023-04-01139463832024-03-31139463832023-04-012024-03-31139463832022-03-01139463832023-03-31139463832022-03-012023-03-3113946383bus:SmallEntities2023-04-012024-03-3113946383bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3113946383bus:FullAccounts2023-04-012024-03-3113946383bus:PrivateLimitedCompanyLtd2023-04-012024-03-3113946383core:WithinOneYear2024-03-3113946383core:AfterOneYear2024-03-3113946383core:WithinOneYear2023-03-3113946383core:AfterOneYear2023-03-3113946383core:ShareCapital2024-03-3113946383core:SharePremium2024-03-3113946383core:RevaluationReserve2024-03-3113946383core:OtherReservesSubtotal2024-03-3113946383core:RetainedEarningsAccumulatedLosses2024-03-3113946383core:ShareCapital2023-03-3113946383core:SharePremium2023-03-3113946383core:RevaluationReserve2023-03-3113946383core:OtherReservesSubtotal2023-03-3113946383core:RetainedEarningsAccumulatedLosses2023-03-3113946383core:LandBuildings2024-03-3113946383core:PlantMachinery2024-03-3113946383core:Vehicles2024-03-3113946383core:FurnitureFittings2024-03-3113946383core:OfficeEquipment2024-03-3113946383core:NetGoodwill2024-03-3113946383core:IntangibleAssetsOtherThanGoodwill2024-03-3113946383core:ListedExchangeTraded2024-03-3113946383core:UnlistedNon-exchangeTraded2024-03-3113946383core:LandBuildings2023-03-3113946383core:PlantMachinery2023-03-3113946383core:Vehicles2023-03-3113946383core:FurnitureFittings2023-03-3113946383core:OfficeEquipment2023-03-3113946383core:NetGoodwill2023-03-3113946383core:IntangibleAssetsOtherThanGoodwill2023-03-3113946383core:ListedExchangeTraded2023-03-3113946383core:UnlistedNon-exchangeTraded2023-03-3113946383core:LandBuildings2023-04-012024-03-3113946383core:PlantMachinery2023-04-012024-03-3113946383core:Vehicles2023-04-012024-03-3113946383core:FurnitureFittings2023-04-012024-03-3113946383core:OfficeEquipment2023-04-012024-03-3113946383core:NetGoodwill2023-04-012024-03-3113946383core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3113946383core:ListedExchangeTraded2023-04-012024-03-3113946383core:UnlistedNon-exchangeTraded2023-04-012024-03-3113946383core:MoreThanFiveYears2023-04-012024-03-3113946383core:Non-currentFinancialInstruments2024-03-3113946383core:Non-currentFinancialInstruments2023-03-3113946383dpl:CostSales2023-04-012024-03-3113946383dpl:DistributionCosts2023-04-012024-03-3113946383core:LandBuildings2023-04-012024-03-3113946383core:PlantMachinery2023-04-012024-03-3113946383core:Vehicles2023-04-012024-03-3113946383core:FurnitureFittings2023-04-012024-03-3113946383core:OfficeEquipment2023-04-012024-03-3113946383dpl:AdministrativeExpenses2023-04-012024-03-3113946383core:NetGoodwill2023-04-012024-03-3113946383core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3113946383dpl:GroupUndertakings2023-04-012024-03-3113946383dpl:ParticipatingInterests2023-04-012024-03-3113946383dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3113946383core:ListedExchangeTraded2023-04-012024-03-3113946383dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3113946383core:UnlistedNon-exchangeTraded2023-04-012024-03-3113946383dpl:CostSales2022-03-012023-03-3113946383dpl:DistributionCosts2022-03-012023-03-3113946383core:LandBuildings2022-03-012023-03-3113946383core:PlantMachinery2022-03-012023-03-3113946383core:Vehicles2022-03-012023-03-3113946383core:FurnitureFittings2022-03-012023-03-3113946383core:OfficeEquipment2022-03-012023-03-3113946383dpl:AdministrativeExpenses2022-03-012023-03-3113946383core:NetGoodwill2022-03-012023-03-3113946383core:IntangibleAssetsOtherThanGoodwill2022-03-012023-03-3113946383dpl:GroupUndertakings2022-03-012023-03-3113946383dpl:ParticipatingInterests2022-03-012023-03-3113946383dpl:GroupUndertakingscore:ListedExchangeTraded2022-03-012023-03-3113946383core:ListedExchangeTraded2022-03-012023-03-3113946383dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-03-012023-03-3113946383core:UnlistedNon-exchangeTraded2022-03-012023-03-3113946383core:NetGoodwill2024-03-3113946383core:IntangibleAssetsOtherThanGoodwill2024-03-3113946383core:LandBuildings2024-03-3113946383core:PlantMachinery2024-03-3113946383core:Vehicles2024-03-3113946383core:FurnitureFittings2024-03-3113946383core:OfficeEquipment2024-03-3113946383core:AfterOneYear2024-03-3113946383core:WithinOneYear2024-03-3113946383core:ListedExchangeTraded2024-03-3113946383core:UnlistedNon-exchangeTraded2024-03-3113946383core:ShareCapital2024-03-3113946383core:SharePremium2024-03-3113946383core:RevaluationReserve2024-03-3113946383core:OtherReservesSubtotal2024-03-3113946383core:RetainedEarningsAccumulatedLosses2024-03-3113946383core:NetGoodwill2023-03-3113946383core:IntangibleAssetsOtherThanGoodwill2023-03-3113946383core:LandBuildings2023-03-3113946383core:PlantMachinery2023-03-3113946383core:Vehicles2023-03-3113946383core:FurnitureFittings2023-03-3113946383core:OfficeEquipment2023-03-3113946383core:AfterOneYear2023-03-3113946383core:WithinOneYear2023-03-3113946383core:ListedExc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LEWIS TECHNICAL SERVICES LTD

Registered Number
13946383
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

LEWIS TECHNICAL SERVICES LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

LEWIS, Daniel Victor

Registered Address

Whiteleaf Business Centre
11 Little Balmer
Buckingham
MK18 1TF

Registered Number

13946383 (England and Wales)
LEWIS TECHNICAL SERVICES LTD
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets314,8464,290
14,8464,290
Current assets
Stocks41,000500
Debtors7,48512,849
Cash at bank and on hand4,2514,046
12,73617,395
Creditors amounts falling due within one year5(17,269)(21,513)
Net current assets (liabilities)(4,533)(4,118)
Total assets less current liabilities10,313172
Provisions for liabilities6(1,692)-
Net assets8,621172
Capital and reserves
Called up share capital11
Profit and loss account8,620171
Shareholders' funds8,621172
The financial statements were approved and authorised for issue by the Director on 6 August 2024, and are signed on its behalf by:
LEWIS, Daniel Victor
Director
Registered Company No. 13946383
LEWIS TECHNICAL SERVICES LTD
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
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.
Statement of compliance
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.
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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery4
Vehicles5
Office Equipment3
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 April 231,6383,2003495,187
Additions14011,95058512,675
At 31 March 241,77815,15093417,862
Depreciation and impairment
At 01 April 2316965177897
Charge for year4421,4472302,119
At 31 March 246112,0983073,016
Net book value
At 31 March 241,16713,05262714,846
At 31 March 231,4692,5492724,290
4.Stocks

2024

2023

££
Raw materials and consumables500500
Work in progress500-
Total1,000500
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables5512,109
Taxation and social security5,7366,082
Other creditors10,98213,322
Total17,26921,513
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)1,692-
Total1,692-