2023-06-012024-05-312024-05-31false07651226DJ LEWIS (UK) LTD2024-10-1547990iso4217:GBPxbrli:pure076512262023-06-01076512262024-05-31076512262023-06-012024-05-31076512262022-06-01076512262023-05-31076512262022-06-012023-05-3107651226bus:SmallEntities2023-06-012024-05-3107651226bus:AuditExempt-NoAccountantsReport2023-06-012024-05-3107651226bus:FullAccounts2023-06-012024-05-3107651226bus:PrivateLimitedCompanyLtd2023-06-012024-05-3107651226core:WithinOneYear2024-05-3107651226core:AfterOneYear2024-05-3107651226core:WithinOneYear2023-05-3107651226core:AfterOneYear2023-05-3107651226core:ShareCapital2024-05-3107651226core:SharePremium2024-05-3107651226core:RevaluationReserve2024-05-3107651226core:OtherReservesSubtotal2024-05-3107651226core:RetainedEarningsAccumulatedLosses2024-05-3107651226core:ShareCapital2023-05-3107651226core:SharePremium2023-05-3107651226core:RevaluationReserve2023-05-3107651226core:OtherReservesSubtotal2023-05-3107651226core:RetainedEarningsAccumulatedLosses2023-05-3107651226core:LandBuildings2024-05-3107651226core:PlantMachinery2024-05-3107651226core:Vehicles2024-05-3107651226core:FurnitureFittings2024-05-3107651226core:OfficeEquipment2024-05-3107651226core:NetGoodwill2024-05-3107651226core:IntangibleAssetsOtherThanGoodwill2024-05-3107651226core:ListedExchangeTraded2024-05-3107651226core:UnlistedNon-exchangeTraded2024-05-3107651226core:LandBuildings2023-05-3107651226core:PlantMachinery2023-05-3107651226core:Vehicles2023-05-3107651226core:FurnitureFittings2023-05-3107651226core:OfficeEquipment2023-05-3107651226core:NetGoodwill2023-05-3107651226core:IntangibleAssetsOtherThanGoodwill2023-05-3107651226core:ListedExchangeTraded2023-05-3107651226core:UnlistedNon-exchangeTraded2023-05-3107651226core:LandBuildings2023-06-012024-05-3107651226core:PlantMachinery2023-06-012024-05-3107651226core:Vehicles2023-06-012024-05-3107651226core:FurnitureFittings2023-06-012024-05-3107651226core:OfficeEquipment2023-06-012024-05-3107651226core:NetGoodwill2023-06-012024-05-3107651226core:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3107651226core:ListedExchangeTraded2023-06-012024-05-3107651226core:UnlistedNon-exchangeTraded2023-06-012024-05-3107651226core:MoreThanFiveYears2023-06-012024-05-3107651226core:Non-currentFinancialInstruments2024-05-3107651226core:Non-currentFinancialInstruments2023-05-3107651226dpl:CostSales2023-06-012024-05-3107651226dpl:DistributionCosts2023-06-012024-05-3107651226core:LandBuildings2023-06-012024-05-3107651226core:PlantMachinery2023-06-012024-05-3107651226core:Vehicles2023-06-012024-05-3107651226core:FurnitureFittings2023-06-012024-05-3107651226core:OfficeEquipment2023-06-012024-05-3107651226dpl:AdministrativeExpenses2023-06-012024-05-3107651226core:NetGoodwill2023-06-012024-05-3107651226core:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3107651226dpl:GroupUndertakings2023-06-012024-05-3107651226dpl:ParticipatingInterests2023-06-012024-05-3107651226dpl:GroupUndertakingscore:ListedExchangeTraded2023-06-012024-05-3107651226core:ListedExchangeTraded2023-06-012024-05-3107651226dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-06-012024-05-3107651226core:UnlistedNon-exchangeTraded2023-06-012024-05-3107651226dpl:CostSales2022-06-012023-05-3107651226dpl:DistributionCosts2022-06-012023-05-3107651226core:LandBuildings2022-06-012023-05-3107651226core:PlantMachinery2022-06-012023-05-3107651226core:Vehicles2022-06-012023-05-3107651226core:FurnitureFittings2022-06-012023-05-3107651226core:OfficeEquipment2022-06-012023-05-3107651226dpl:AdministrativeExpenses2022-06-012023-05-3107651226core:NetGoodwill2022-06-012023-05-3107651226core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3107651226dpl:GroupUndertakings2022-06-012023-05-3107651226dpl:ParticipatingInterests2022-06-012023-05-3107651226dpl:GroupUndertakingscore:ListedExchangeTraded2022-06-012023-05-3107651226core:ListedExchangeTraded2022-06-012023-05-3107651226dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-06-012023-05-3107651226core:UnlistedNon-exchangeTraded2022-06-012023-05-3107651226core:NetGoodwill2024-05-3107651226core:IntangibleAssetsOtherThanGoodwill2024-05-3107651226core:LandBuildings2024-05-3107651226core:PlantMachinery2024-05-3107651226core:Vehicles2024-05-3107651226core:FurnitureFittings2024-05-3107651226core:OfficeEquipment2024-05-3107651226core:AfterOneYear2024-05-3107651226core:WithinOneYear2024-05-3107651226core:ListedExchangeTraded2024-05-3107651226core:UnlistedNon-exchangeTraded2024-05-3107651226core:ShareCapital2024-05-3107651226core:SharePremium2024-05-3107651226core:RevaluationReserve2024-05-3107651226core:OtherReservesSubtotal2024-05-3107651226core:RetainedEarningsAccumulatedLosses2024-05-3107651226core:NetGoodwill2023-05-3107651226core:IntangibleAssetsOtherThanGoodwill2023-05-3107651226core:LandBuildings2023-05-3107651226core:PlantMachinery2023-05-3107651226core:Vehicles2023-05-3107651226core:FurnitureFittings2023-05-3107651226core:OfficeEquipment2023-05-3107651226core:AfterOneYear2023-05-3107651226core:WithinOneYear2023-05-3107651226core:ListedExchangeTraded2023-05-3107651226core:UnlistedNon-exchangeTraded2023-05-3107651226core:ShareCapital2023-05-3107651226core:SharePremium2023-05-3107651226core:RevaluationReserve2023-05-3107651226core:OtherReservesSubtotal2023-05-3107651226core:RetainedEarningsAccumulatedLosses2023-05-3107651226core:NetGoodwill2022-06-0107651226core:IntangibleAssetsOtherThanGoodwill2022-06-0107651226core:LandBuildings2022-06-0107651226core:PlantMachinery2022-06-0107651226core:Vehicles2022-06-0107651226core:FurnitureFittings2022-06-0107651226core:OfficeEquipment2022-06-0107651226core:AfterOneYear2022-06-0107651226core:WithinOneYear2022-06-0107651226core:ListedExchangeTraded2022-06-0107651226core:UnlistedNon-exchangeTraded2022-06-0107651226core:ShareCapital2022-06-0107651226core:SharePremium2022-06-0107651226core:RevaluationReserve2022-06-0107651226core:OtherReservesSubtotal2022-06-0107651226core:RetainedEarningsAccumulatedLosses2022-06-0107651226core:AfterOneYear2023-06-012024-05-3107651226core:WithinOneYear2023-06-012024-05-3107651226core:Non-currentFinancialInstrumentscore:CostValuation2023-06-012024-05-3107651226core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-06-012024-05-3107651226core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-06-012024-05-3107651226core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-06-012024-05-3107651226core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-06-012024-05-3107651226core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-06-012024-05-3107651226core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-06-012024-05-3107651226core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-06-012024-05-3107651226core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-06-012024-05-3107651226core:Non-currentFinancialInstrumentscore:CostValuation2024-05-3107651226core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-05-3107651226core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-05-3107651226core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-05-3107651226core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-05-3107651226core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-05-3107651226core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-05-3107651226core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-05-3107651226core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-05-3107651226core:Non-currentFinancialInstrumentscore:CostValuation2023-05-3107651226core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-3107651226core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-3107651226core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-3107651226core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-3107651226core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-3107651226core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-3107651226core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-3107651226core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-3107651226bus:Director12023-06-012024-05-3107651226core:FurnitureFittingsToolsEquipment2023-05-3107651226core:FurnitureFittingsToolsEquipment2024-05-3107651226core:FurnitureFittingsToolsEquipment2023-06-012024-05-31

DJ LEWIS (UK) LTD

Registered Number
07651226
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

DJ LEWIS (UK) LTD
Company Information
for the year from 1 June 2023 to 31 May 2024

Director

David Lewis

Registered Address

179 Park Lane
Poynton
Stockport
SK12 1RH

Registered Number

07651226 (England and Wales)
DJ LEWIS (UK) LTD
Balance Sheet as at
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,0171,705
1,0171,705
Current assets
Debtors48,03238,064
Cash at bank and on hand92,7345,494
100,76643,558
Creditors amounts falling due within one year5(35,534)(29,305)
Net current assets (liabilities)65,23214,253
Total assets less current liabilities66,24915,958
Net assets66,24915,958
Capital and reserves
Called up share capital11
Profit and loss account66,24815,957
Shareholders' funds66,24915,958
The financial statements were approved and authorised for issue by the Director on 15 October 2024, and are signed on its behalf by:
David Lewis
Director
Registered Company No. 07651226
DJ LEWIS (UK) LTD
Notes to the Financial Statements
for the year ended 31 May 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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.
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.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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.
Current 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. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. 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.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss. Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life: Furniture, fittings and equipment 20% Reducing balance

Reducing balance (%)Straight line (years)
Fixtures and fittings20-
Office Equipment-3
2.Average number of employees

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

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 June 232,4313,6416,072
At 31 May 242,4313,6416,072
Depreciation and impairment
At 01 June 232,2592,1084,367
Charge for year34654688
At 31 May 242,2932,7625,055
Net book value
At 31 May 241388791,017
At 31 May 231721,5331,705
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables8,0325,204
Other debtors-32,860
Total8,03238,064
Short term trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables2017
Bank borrowings and overdrafts7,23511,522
Taxation and social security19,20616,766
Other creditors8,072-
Accrued liabilities and deferred income1,0011,000
Total35,53429,305
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
6.Creditors: amounts due after one year
Financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
7.Provisions for liabilities
Provisions are made where an event has taken place that gives the company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to the profit and loss account in the year that the company becomes aware of the obligation and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the balance sheet.