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REGISTERED NUMBER: 11072800 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2024

for

Lewis & Neal Bathrooms Limited

Lewis & Neal Bathrooms Limited (Registered number: 11072800)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Lewis & Neal Bathrooms Limited

Company Information
for the Year Ended 31 December 2024







DIRECTORS: Mrs J P Neal
Mr S J Lewis





REGISTERED OFFICE: 19 Warren Park Way
Enderby
Leicester
LE19 4SA





REGISTERED NUMBER: 11072800 (England and Wales)





ACCOUNTANTS: Carter & Co
19 Warren Park Way
Enderby
Leicester
LE19 4SA

Lewis & Neal Bathrooms Limited (Registered number: 11072800)

Balance Sheet
31 December 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 3,088 5,331
3,088 5,331

CURRENT ASSETS
Stocks 26,852 26,514
Debtors 6 7,922 15,265
Cash at bank and in hand 47,490 73,420
82,264 115,199
CREDITORS
Amounts falling due within one year 7 38,417 73,698
NET CURRENT ASSETS 43,847 41,501
TOTAL ASSETS LESS CURRENT
LIABILITIES

46,935

46,832

PROVISIONS FOR LIABILITIES 664 1,093
NET ASSETS 46,271 45,739

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 46,269 45,737
SHAREHOLDERS' FUNDS 46,271 45,739

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

Lewis & Neal Bathrooms Limited (Registered number: 11072800)

Balance Sheet - continued
31 December 2024


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 Board of Directors and authorised for issue on 27 February 2025 and were signed on its behalf by:




Mr S J Lewis - Director



Mrs J P Neal - Director


Lewis & Neal Bathrooms Limited (Registered number: 11072800)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

Lewis & Neal Bathrooms 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 2 (2023 - 2 ) .

Lewis & Neal Bathrooms Limited (Registered number: 11072800)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2024
and 31 December 2024 19,500
AMORTISATION
At 1 January 2024
and 31 December 2024 19,500
NET BOOK VALUE
At 31 December 2024 -
At 31 December 2023 -

5. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 January 2024 22,583 21,872 44,455
Additions 812 - 812
At 31 December 2024 23,395 21,872 45,267
DEPRECIATION
At 1 January 2024 17,253 21,871 39,124
Charge for year 3,055 - 3,055
At 31 December 2024 20,308 21,871 42,179
NET BOOK VALUE
At 31 December 2024 3,087 1 3,088
At 31 December 2023 5,330 1 5,331

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 5,560 11,025
Other debtors - 177
Prepayments 2,362 4,063
7,922 15,265

Lewis & Neal Bathrooms Limited (Registered number: 11072800)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade creditors 3,768 16,248
Tax 15,966 14,157
Social security and other taxes 137 139
CIS tax 1,108 1,272
VAT 10,423 10,593
Other creditors 5,661 20,743
Directors' current accounts - 9,155
Accrued expenses 1,354 1,391
38,417 73,698

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.24 31.12.23
value: £    £   
2 Ordinary £1.00 2 2

9. RELATED PARTY DISCLOSURES

During the year, total dividends of £55,633 (2023 - £41,300) were paid to the directors .