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COMPANY REGISTRATION NUMBER: 4236440
LEWIS JONES CARE LTD
FILLETED UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 March 2025
LEWIS JONES CARE LTD
STATEMENT OF FINANCIAL POSITION
31 March 2025
2025
2024
Note
£
£
£
Fixed assets
Tangible assets
5
142,506
144,691
Current assets
Debtors
6
19,254
26,712
Cash at bank and in hand
101,098
75,040
---------
---------
120,352
101,752
Creditors: amounts falling due within one year
7
74,537
75,593
---------
---------
Net current assets
45,815
26,159
---------
---------
Total assets less current liabilities
188,321
170,850
---------
---------
Net assets
188,321
170,850
---------
---------
Capital and reserves
Called up share capital
2
2
Profit and loss account
188,319
170,848
---------
---------
Shareholders funds
188,321
170,850
---------
---------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
LEWIS JONES CARE LTD
STATEMENT OF FINANCIAL POSITION (continued)
31 March 2025
These financial statements were approved by the board of directors and authorised for issue on 30 May 2025 , and are signed on behalf of the board by:
Mrs A M Lewis
Director
Company registration number: 4236440
LEWIS JONES CARE LTD
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 50 Snowdon Street, Porthmadog, Gwynedd, LL49 9DF.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company`s accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current rates and laws.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Computer equipment
-
25% reducing balance
Fixtures and fittings
-
25% reducing balance
Motor vehicles
-
25% reducing balance
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 16 (2024: 17 ).
5. Tangible assets
Land and buildings
Computer equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 April 2024 and 31 March 2025
135,974
10,845
34,952
17,498
199,269
---------
--------
--------
--------
---------
Depreciation
At 1 April 2024
8,396
33,545
12,637
54,578
Charge for the year
615
355
1,215
2,185
---------
--------
--------
--------
---------
At 31 March 2025
9,011
33,900
13,852
56,763
---------
--------
--------
--------
---------
Carrying amount
At 31 March 2025
135,974
1,834
1,052
3,646
142,506
---------
--------
--------
--------
---------
At 31 March 2024
135,974
2,449
1,407
4,861
144,691
---------
--------
--------
--------
---------
6. Debtors
2025
2024
£
£
Trade debtors
10,092
18,445
Other debtors
9,162
8,267
--------
--------
19,254
26,712
--------
--------
7. Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
218
9,337
Corporation tax
51,904
50,046
Social security and other taxes
11,301
11,155
Other creditors
11,114
5,055
--------
--------
74,537
75,593
--------
--------
8. Directors' advances, credits and guarantees
No advances, credits or guarantees were given to the directors during the two years ended 31 March 2025.