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REGISTERED NUMBER: 08502570 (England and Wales)















Unaudited Financial Statements

for the Period 1 July 2023 to 31 October 2024

for

Lewis Design Associates Ltd

Lewis Design Associates Ltd (Registered number: 08502570)






Contents of the Financial Statements
for the Period 1 July 2023 to 31 October 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Lewis Design Associates Ltd

Company Information
for the Period 1 July 2023 to 31 October 2024







DIRECTORS: R A W Lewis
A Setterfield
J R Sanchez





REGISTERED OFFICE: The Old School
120 Queens Road
Leicester
Leicestershire
LE2 3FL





REGISTERED NUMBER: 08502570 (England and Wales)





ACCOUNTANTS: torr waterfield
Park House
37 Clarence Street
Leicester
Leicestershire
LE1 3RW

Lewis Design Associates Ltd (Registered number: 08502570)

Balance Sheet
31 October 2024

31.10.24 30.6.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 91,550 125,518

CURRENT ASSETS
Stocks 99,550 101,670
Debtors 5 74,437 240,576
Cash at bank and in hand 364,903 58,437
538,890 400,683
CREDITORS
Amounts falling due within one year 6 (404,602 ) (267,129 )
NET CURRENT ASSETS 134,288 133,554
TOTAL ASSETS LESS CURRENT
LIABILITIES

225,838

259,072

CREDITORS
Amounts falling due after more than one
year

7

(92,051

)

(117,931

)

PROVISIONS FOR LIABILITIES (22,532 ) (30,865 )
NET ASSETS 111,255 110,276

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 111,155 110,176
SHAREHOLDERS' FUNDS 111,255 110,276

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 October 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 Design Associates Ltd (Registered number: 08502570)

Balance Sheet - continued
31 October 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 May 2025 and were signed on its behalf by:





R A W Lewis - Director


Lewis Design Associates Ltd (Registered number: 08502570)

Notes to the Financial Statements
for the Period 1 July 2023 to 31 October 2024

1. STATUTORY INFORMATION

Lewis Design Associates 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.
Plant and machinery - 15% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

Stocks
Stocks and work in progress are valued at the lower of cost and estimated selling price less costs to
complete and sell, after making due allowance for obsolete and slow moving items.

Lewis Design Associates Ltd (Registered number: 08502570)

Notes to the Financial Statements - continued
for the Period 1 July 2023 to 31 October 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 8 (2023 - 8 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 July 2023 38,541 902 112,410 16,166 168,019
Additions - - - 12,937 12,937
At 31 October 2024 38,541 902 112,410 29,103 180,956
DEPRECIATION
At 1 July 2023 23,970 501 5,100 12,930 42,501
Charge for period 4,717 241 33,608 8,339 46,905
At 31 October 2024 28,687 742 38,708 21,269 89,406
NET BOOK VALUE
At 31 October 2024 9,854 160 73,702 7,834 91,550
At 30 June 2023 14,571 401 107,310 3,236 125,518

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 30.6.23
£    £   
Trade debtors 59,768 222,802
Other debtors 14,669 17,774
74,437 240,576

Other debtors includes prepayments and accrued income of £14,669 (2023 - £17,774).

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 30.6.23
£    £   
Bank loans and overdrafts 5,453 5,275
Hire purchase contracts 14,091 13,212
Trade creditors 146,928 111,105
Taxation and social security 145,052 66,743
Other creditors 93,078 70,794
404,602 267,129

Other creditors includes accruals and deferred income of £14,667 (2023 - £16,017).

Lewis Design Associates Ltd (Registered number: 08502570)

Notes to the Financial Statements - continued
for the Period 1 July 2023 to 31 October 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.10.24 30.6.23
£    £   
Bank loans 27,321 34,563
Hire purchase contracts 64,730 83,368
92,051 117,931

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more than 5 years 4,094 12,096

8. SECURED DEBTS

The following secured debts are included within creditors:

31.10.24 30.6.23
£    £   
Hire purchase contracts 78,821 96,580

Hire purchase liabilities are secured on the individual assets being so acquired.

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 October 2024 and the year ended 30 June 2023:

31.10.24 30.6.23
£    £   
J R Sanchez
Balance outstanding at start of period - -
Amounts advanced 69,627 -
Amounts repaid (69,627 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period - -

The loan was repayable on demand and interest has been charged at the HMRC.