Silverfin false false 31/08/2024 01/09/2023 31/08/2024 C J Lewis 06/04/2023 T P Lewis 27/03/2009 23 February 2025 The principal activity of the company during the financial year was that of a holding company. 06861800 2024-08-31 06861800 bus:Director1 2024-08-31 06861800 bus:Director2 2024-08-31 06861800 2023-08-31 06861800 core:CurrentFinancialInstruments 2024-08-31 06861800 core:CurrentFinancialInstruments 2023-08-31 06861800 core:ShareCapital 2024-08-31 06861800 core:ShareCapital 2023-08-31 06861800 core:RetainedEarningsAccumulatedLosses 2024-08-31 06861800 core:RetainedEarningsAccumulatedLosses 2023-08-31 06861800 core:CostValuation 2023-08-31 06861800 core:DisposalsDecreaseInInvestments 2024-08-31 06861800 core:CostValuation 2024-08-31 06861800 2023-09-01 2024-08-31 06861800 bus:FilletedAccounts 2023-09-01 2024-08-31 06861800 bus:SmallEntities 2023-09-01 2024-08-31 06861800 bus:AuditExemptWithAccountantsReport 2023-09-01 2024-08-31 06861800 bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 06861800 bus:Director1 2023-09-01 2024-08-31 06861800 bus:Director2 2023-09-01 2024-08-31 06861800 2022-09-01 2023-08-31 iso4217:GBP xbrli:pure

Company No: 06861800 (England and Wales)

T P LEWIS (HOLDINGS) LIMITED

Unaudited Financial Statements
For the financial year ended 31 August 2024
Pages for filing with the registrar

T P LEWIS (HOLDINGS) LIMITED

Unaudited Financial Statements

For the financial year ended 31 August 2024

Contents

T P LEWIS (HOLDINGS) LIMITED

BALANCE SHEET

As at 31 August 2024
T P LEWIS (HOLDINGS) LIMITED

BALANCE SHEET (continued)

As at 31 August 2024
Note 2024 2023
£ £
Fixed assets
Investments 3 4 1,820
4 1,820
Current assets
Debtors 4 108,350 80,230
108,350 80,230
Creditors: amounts falling due within one year 5 ( 77,512) ( 77,446)
Net current assets 30,838 2,784
Total assets less current liabilities 30,842 4,604
Net assets 30,842 4,604
Capital and reserves
Called-up share capital 270 270
Profit and loss account 30,572 4,334
Total shareholders' funds 30,842 4,604

For the financial year ending 31 August 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These financial statements have been prepared in accordance with the provisions of FRS 102 Section 1A – small entities. The financial statements of T P Lewis (Holdings) Limited (registered number: 06861800) were approved and authorised for issue by the Board of Directors on 23 February 2025. They were signed on its behalf by:

T P Lewis
Director
T P LEWIS (HOLDINGS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 August 2024
T P LEWIS (HOLDINGS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 August 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

T P Lewis (Holdings) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Rochester House, Bleadon, Weston Super Mare, BS24 0PG, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Dividend income

Dividend income from investments is recognised when the shareholders' rights to receive payment have been established (provided that it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably).

Trade and other debtors

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, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Investments
Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through the Profit and Loss Account. Where fair value cannot be measured reliably, investments are measured at cost less impairment.

2. Employees

2024 2023
Number Number
Monthly average number of persons employed by the Company during the year, including directors 2 2

3. Fixed asset investments

Investments in subsidiaries

2024
£
Cost
At 01 September 2023 1,820
Disposals ( 1,816)
At 31 August 2024 4
Carrying value at 31 August 2024 4
Carrying value at 31 August 2023 1,820

The shares held in T P Lewis & Partners (BOS) Limited were disposed of during the year as the company has been dissolved.

4. Debtors

2024 2023
£ £
Other debtors 108,350 80,230

5. Creditors: amounts falling due within one year

2024 2023
£ £
Other creditors 77,512 77,446