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Company Registration No. 12907900 (England and Wales)
Lewin Crown Ltd Unaudited accounts for the year ended 30 September 2024
Lewin Crown Ltd Unaudited accounts Contents
Page
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Lewin Crown Ltd Company Information for the year ended 30 September 2024
Director
Ioana Georgiana Barote
Company Number
12907900 (England and Wales)
Registered Office
7 Clydesdale Avenue Stanmore Middlesex HA7 1LN England
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Lewin Crown Ltd Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
41,024 
22,458 
Current assets
Inventories
22,500 
18,400 
Debtors
82,039 
81,349 
Cash at bank and in hand
16,907 
5,199 
121,446 
104,948 
Creditors: amounts falling due within one year
(113,996)
(67,857)
Net current assets
7,450 
37,091 
Total assets less current liabilities
48,474 
59,549 
Creditors: amounts falling due after more than one year
(23,748)
(16,496)
Provisions for liabilities
Deferred tax
(7,794)
(4,267)
Net assets
16,932 
38,786 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
16,931 
38,785 
Shareholders' funds
16,932 
38,786 
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 June 2025 and were signed on its behalf by
Ioana Georgiana Barote Director Company Registration No. 12907900
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Lewin Crown Ltd Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
Lewin Crown Ltd is a private company, limited by shares, registered in England and Wales, registration number 12907900. The registered office is 7 Clydesdale Avenue, Stanmore, Middlesex, HA7 1LN, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance.
Stocks
Stocks are valued at the lower of cost and net realisable value. Cost is determined on a first in first out basis. Net realisable value represents estimate selling price less cost to complete and sell. Provision is made for slow moving, obsolete or damaged stock where the net realisable value is less than cost.
Deferred taxation
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 tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Lewin Crown Ltd Notes to the Accounts for the year ended 30 September 2024
Leased and hire purchase assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 October 2023
35,090 
Additions
24,705 
At 30 September 2024
59,795 
Depreciation
At 1 October 2023
12,632 
Charge for the year
6,139 
At 30 September 2024
18,771 
Net book value
At 30 September 2024
41,024 
At 30 September 2023
22,458 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
13,801 
2,746 
Trade debtors
65,850 
76,413 
Accrued income and prepayments
2,388 
2,190 
82,039 
81,349 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
10,398 
6,776 
Trade creditors
8,996 
2,395 
Taxes and social security
59,554 
42,246 
Loans from directors
27,548 
12,690 
Accruals
7,500 
3,750 
113,996 
67,857 
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Lewin Crown Ltd Notes to the Accounts for the year ended 30 September 2024
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
23,748 
16,496 
8
Average number of employees
During the year the average number of employees was 0 (2023: 1).
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