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REGISTERED NUMBER: 11823889 (England and Wales)














Unaudited Financial Statements

for the Year Ended 29 February 2024

for

Lewis Design & Build Ltd

Lewis Design & Build Ltd (Registered number: 11823889)






Contents of the Financial Statements
for the Year Ended 29 February 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Lewis Design & Build Ltd

Company Information
for the Year Ended 29 February 2024







DIRECTOR: N Lewis





REGISTERED OFFICE: 3 Highcrest Avenue
Gatley
Cheadle
Cheshire
SK8 4HD





REGISTERED NUMBER: 11823889 (England and Wales)





ACCOUNTANTS: Emmerson Accountancy Ltd
Atlantic Business Centre
Atlantic Street
Altrincham
Cheshire
WA14 5NQ

Lewis Design & Build Ltd (Registered number: 11823889)

Balance Sheet
29 February 2024

29.2.24 28.2.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,098 -

CURRENT ASSETS
Debtors 5 13,547 4,000
Cash at bank 53,339 964
66,886 4,964
CREDITORS
Amounts falling due within one year 6 20,434 3,872
NET CURRENT ASSETS 46,452 1,092
TOTAL ASSETS LESS CURRENT
LIABILITIES

52,550

1,092

CAPITAL AND RESERVES
Called up share capital 7 1 1
Retained earnings 8 52,549 1,091
SHAREHOLDERS' FUNDS 52,550 1,092

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 2024 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.

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 23 April 2024 and were signed by:



N Lewis - Director


Lewis Design & Build Ltd (Registered number: 11823889)

Notes to the Financial Statements
for the Year Ended 29 February 2024

1. STATUTORY INFORMATION

Lewis Design & Build Ltd 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 - 25% 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 ) .

Lewis Design & Build Ltd (Registered number: 11823889)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024

4. TANGIBLE FIXED ASSETS
Motor
vehicles
£   
COST
Additions 8,130
At 29 February 2024 8,130
DEPRECIATION
Charge for year 2,032
At 29 February 2024 2,032
NET BOOK VALUE
At 29 February 2024 6,098

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Trade debtors - 4,000
Other debtors 13,547 -
13,547 4,000

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Trade creditors 144 22
Tax 13,937 2,790
Social security and other taxes - 152
VAT 5,472 -
Directors' current accounts 51 50
Accrued expenses 830 858
20,434 3,872

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 29.2.24 28.2.23
value: £    £   
1 Ordinary 1 1 1

Lewis Design & Build Ltd (Registered number: 11823889)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024

8. RESERVES
Retained
earnings
£   

At 1 March 2023 1,091
Profit for the year 59,318
Dividends (7,860 )
At 29 February 2024 52,549