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REGISTERED NUMBER: 02593439 (England and Wales)















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

LEWIS COBB ASSOCIATES LIMITED

LEWIS COBB ASSOCIATES LIMITED (REGISTERED NUMBER: 02593439)

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 COBB ASSOCIATES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2023







DIRECTOR: Mr J H L Cobb





SECRETARY: Mrs A E Cobb





REGISTERED OFFICE: 55 Loudoun Road
London
NW8 0DL





REGISTERED NUMBER: 02593439 (England and Wales)





ACCOUNTANTS: MGR SD Limited
55 Loudoun Road
London
NW8 0DL

LEWIS COBB ASSOCIATES LIMITED (REGISTERED NUMBER: 02593439)

BALANCE SHEET
30 SEPTEMBER 2023

30.9.23 30.9.22
Notes £    £   
FIXED ASSETS
Tangible assets 4 2,535 2,982

CURRENT ASSETS
Debtors 5 25,955 21,877

CREDITORS
Amounts falling due within one year 6 (22,079 ) (15,795 )
NET CURRENT ASSETS 3,876 6,082
TOTAL ASSETS LESS CURRENT LIABILITIES 6,411 9,064

CREDITORS
Amounts falling due after more than one year 7 (5,687 ) (9,018 )

PROVISIONS FOR LIABILITIES 9 (482 ) (567 )
NET ASSETS/(LIABILITIES) 242 (521 )

CAPITAL AND RESERVES
Called up share capital 10 2 2
Retained earnings 240 (523 )
SHAREHOLDERS' FUNDS 242 (521 )

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 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 COBB ASSOCIATES LIMITED (REGISTERED NUMBER: 02593439)

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 director and authorised for issue on 12 September 2024 and were signed by:





Mr J H L Cobb - Director


LEWIS COBB ASSOCIATES LIMITED (REGISTERED NUMBER: 02593439)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023


1. STATUTORY INFORMATION

Lewis Cobb Associates 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 15% on reducing balance

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 1 (2022 - 1 ) .

LEWIS COBB ASSOCIATES LIMITED (REGISTERED NUMBER: 02593439)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 October 2022
and 30 September 2023 7,544
DEPRECIATION
At 1 October 2022 4,562
Charge for year 447
At 30 September 2023 5,009
NET BOOK VALUE
At 30 September 2023 2,535
At 30 September 2022 2,982

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Other debtors 25,955 21,877

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Bank loans and overdrafts (see note 8) 13,439 8,357
Taxation and social security 7,640 6,438
Other creditors 1,000 1,000
22,079 15,795

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.9.23 30.9.22
£    £   
Bank loans (see note 8) 5,687 9,018

LEWIS COBB ASSOCIATES LIMITED (REGISTERED NUMBER: 02593439)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


8. LOANS

An analysis of the maturity of loans is given below:

30.9.23 30.9.22
£    £   
Amounts falling due within one year or on demand:
Bank overdrafts 9,829 4,747
Bank loans 3,610 3,610
13,439 8,357

Amounts falling due between one and two years:
Bank loans - 1-2 years 3,610 3,610

Amounts falling due between two and five years:
Bank loans - 2-5 years 2,077 5,408

9. PROVISIONS FOR LIABILITIES
30.9.23 30.9.22
£    £   
Deferred tax 482 567

Deferred
tax
£   
Balance at 1 October 2022 567
Provided during year (85 )
Balance at 30 September 2023 482

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.23 30.9.22
value: £    £   
2 Ordinary £1 2 2

LEWIS COBB ASSOCIATES LIMITED (REGISTERED NUMBER: 02593439)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2023 and 30 September 2022:

30.9.23 30.9.22
£    £   
Mr J H L Cobb
Balance outstanding at start of year 21,877 25,477
Amounts advanced 8,078 22,168
Amounts repaid (4,000 ) (25,768 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 25,955 21,877

The overdrawn director current account will be repaid by 30 June 2024.