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Company Registration No. 14507394 (England and Wales)
Lewis Fencing & Groundworks Limited Unaudited accounts for the year ended 30 November 2024
Lewis Fencing & Groundworks Limited Unaudited accounts Contents
Page
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Lewis Fencing & Groundworks Limited Company Information for the year ended 30 November 2024
Directors
Daniel John Lewis Nicola Davies
Company Number
14507394 (England and Wales)
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Lewis Fencing & Groundworks Limited Statement of financial position as at 30 November 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
8,069 
9,840 
Tangible assets
42,615 
51,970 
50,684 
61,810 
Current assets
Inventories
7,595 
7,595 
Debtors
- 
13,178 
7,595 
20,773 
Creditors: amounts falling due within one year
(31,325)
(38,889)
Net current liabilities
(23,730)
(18,116)
Total assets less current liabilities
26,954 
43,694 
Creditors: amounts falling due after more than one year
- 
(17,814)
Net assets
26,954 
25,880 
Capital and reserves
Capital contribution reserve
100 
100 
Profit and loss account
26,854 
25,780 
Shareholders' funds
26,954 
25,880 
For the year ending 30 November 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 directors acknowledge their 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 of Directors and authorised for issue on 17 March 2025 and were signed on its behalf by
Daniel John Lewis Director Company Registration No. 14507394
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Lewis Fencing & Groundworks Limited Notes to the Accounts for the year ended 30 November 2024
1
Statutory information
Lewis Fencing & Groundworks Limited is a private company, limited by shares, registered in England and Wales, registration number 14507394.
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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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
18%
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 December 2023
12,300 
At 30 November 2024
12,300 
Amortisation
At 1 December 2023
2,460 
Charge for the year
1,771 
At 30 November 2024
4,231 
Net book value
At 30 November 2024
8,069 
At 30 November 2023
9,840 
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Lewis Fencing & Groundworks Limited Notes to the Accounts for the year ended 30 November 2024
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 December 2023
60,800 
At 30 November 2024
60,800 
Depreciation
At 1 December 2023
8,830 
Charge for the year
9,355 
At 30 November 2024
18,185 
Net book value
At 30 November 2024
42,615 
At 30 November 2023
51,970 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
13,178 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
2,387 
- 
Trade creditors
1,015 
38,889 
Loans from directors
27,923 
- 
31,325 
38,889 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Trade creditors
- 
14,513 
Accruals
- 
3,301 
- 
17,814 
9
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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