IRIS Accounts Production v24.3.0.553 10361923 Board of Directors 1.10.23 30.9.24 30.9.24 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh103619232023-09-30103619232024-09-30103619232023-10-012024-09-30103619232022-09-30103619232022-10-012023-09-30103619232023-09-3010361923ns15:EnglandWales2023-10-012024-09-3010361923ns14:PoundSterling2023-10-012024-09-3010361923ns10:Director12023-10-012024-09-3010361923ns10:PrivateLimitedCompanyLtd2023-10-012024-09-3010361923ns10:SmallEntities2023-10-012024-09-3010361923ns10:AuditExempt-NoAccountantsReport2023-10-012024-09-3010361923ns10:SmallCompaniesRegimeForDirectorsReport2023-10-012024-09-3010361923ns10:SmallCompaniesRegimeForAccounts2023-10-012024-09-3010361923ns10:FullAccounts2023-10-012024-09-3010361923ns10:OrdinaryShareClass12023-10-012024-09-3010361923ns10:Director22023-10-012024-09-3010361923ns10:RegisteredOffice2023-10-012024-09-3010361923ns5:CurrentFinancialInstruments2024-09-3010361923ns5:CurrentFinancialInstruments2023-09-3010361923ns5:Non-currentFinancialInstruments2024-09-3010361923ns5:Non-currentFinancialInstruments2023-09-3010361923ns5:ShareCapital2024-09-3010361923ns5:ShareCapital2023-09-3010361923ns5:RetainedEarningsAccumulatedLosses2024-09-3010361923ns5:RetainedEarningsAccumulatedLosses2023-09-3010361923ns5:MotorVehicles2023-10-012024-09-3010361923ns5:ComputerEquipment2023-10-012024-09-3010361923ns5:MotorVehicles2023-09-3010361923ns5:ComputerEquipment2023-09-3010361923ns5:MotorVehicles2024-09-3010361923ns5:ComputerEquipment2024-09-3010361923ns5:MotorVehicles2023-09-3010361923ns5:ComputerEquipment2023-09-3010361923ns10:OrdinaryShareClass12024-09-30













Unaudited Financial Statements

for the Year Ended 30 September 2024

for

Lewin & Sons Limited

Lewin & Sons Limited (Registered number: 10361923)

Contents of the Financial Statements
for the Year Ended 30 September 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Lewin & Sons Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: C M Lewin
Mrs K Lewin





REGISTERED OFFICE: 8/10 South Street
Epsom
Surrey
KT18 7PF





REGISTERED NUMBER: 10361923 (England and Wales)





ACCOUNTANTS: Williams & Co Epsom LLP
Chartered Accountants
8-10 South Street
Epsom
Surrey
KT18 7PF

Lewin & Sons Limited (Registered number: 10361923)

Balance Sheet
30 September 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,216 5,299

CURRENT ASSETS
Debtors 5 70,000 52,645
Cash at bank and in hand 34,967 50,209
104,967 102,854
CREDITORS
Amounts falling due within one year 6 45,682 44,999
NET CURRENT ASSETS 59,285 57,855
TOTAL ASSETS LESS CURRENT
LIABILITIES

63,501

63,154

CREDITORS
Amounts falling due after more than one
year

7

14,101

21,898
NET ASSETS 49,400 41,256

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 49,300 41,156
SHAREHOLDERS' FUNDS 49,400 41,256

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 November 2024 and were signed on its behalf by:





C M Lewin - Director


Lewin & Sons Limited (Registered number: 10361923)

Notes to the Financial Statements
for the Year Ended 30 September 2024


1. STATUTORY INFORMATION

Lewin & Sons 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.
Motor vehicles - 20% on reducing balance
Computer equipment - 33% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 1 ) .

Lewin & Sons Limited (Registered number: 10361923)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024


4. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 October 2023
and 30 September 2024 15,000 1,181 16,181
DEPRECIATION
At 1 October 2023 9,880 1,002 10,882
Charge for year 1,024 59 1,083
At 30 September 2024 10,904 1,061 11,965
NET BOOK VALUE
At 30 September 2024 4,096 120 4,216
At 30 September 2023 5,120 179 5,299

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Prepayments and accrued income 70,000 52,645

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Tax 21,687 27,532
Social security and other taxes 977 -
Wages Payable 1,673 898
VAT 13,720 13,251
Other creditors 2,118 32
Directors' current accounts 3,657 488
Accrued expenses 1,850 2,798
45,682 44,999

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank Loan 7,985 7,797
Bank Loan 1-2 years 6,116 14,101
14,101 21,898

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is C M Lewin.