Acorah Software Products - Accounts Production 16.4.675 false true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 13914061 Mr Lewis Travis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13914061 2024-02-29 13914061 2025-02-28 13914061 2024-03-01 2025-02-28 13914061 frs-core:CurrentFinancialInstruments 2025-02-28 13914061 frs-core:Non-currentFinancialInstruments 2025-02-28 13914061 frs-core:ComputerEquipment 2025-02-28 13914061 frs-core:ComputerEquipment 2024-03-01 2025-02-28 13914061 frs-core:ComputerEquipment 2024-02-29 13914061 frs-core:ShareCapital 2025-02-28 13914061 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 13914061 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 13914061 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 13914061 frs-bus:SmallEntities 2024-03-01 2025-02-28 13914061 frs-bus:AuditExemptWithAccountantsReport 2024-03-01 2025-02-28 13914061 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 13914061 frs-bus:OrdinaryShareClass1 2024-03-01 2025-02-28 13914061 frs-bus:OrdinaryShareClass1 2025-02-28 13914061 frs-core:DeferredTaxation 2024-03-01 2025-02-28 13914061 frs-core:DeferredTaxation 2024-02-29 13914061 frs-core:DeferredTaxation 2025-02-28 13914061 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-02-28 13914061 frs-bus:Director1 2024-03-01 2025-02-28 13914061 frs-countries:EnglandWales 2024-03-01 2025-02-28 13914061 2023-02-28 13914061 2024-02-29 13914061 2023-03-01 2024-02-29 13914061 frs-core:CurrentFinancialInstruments 2024-02-29 13914061 frs-core:Non-currentFinancialInstruments 2024-02-29 13914061 frs-core:ShareCapital 2024-02-29 13914061 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29 13914061 frs-bus:OrdinaryShareClass1 2023-03-01 2024-02-29 13914061 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-02-29
Registered number: 13914061
Lewis Travis Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2025
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Lewis Travis Ltd for the year ended 28 February 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Lewis Travis Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Lewis Travis Ltd , as a body, in accordance with the terms of our engagement letter dated 28 September 2023. Our work has been undertaken solely to prepare for your approval the accounts of Lewis Travis Ltd and state those matters that we have agreed to state to the director of Lewis Travis Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lewis Travis Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Lewis Travis Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Lewis Travis Ltd . You consider that Lewis Travis Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Lewis Travis Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
19th August 2025
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Page 1
Page 2
Balance Sheet
Registered number: 13914061
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 392 750
Investment Properties 5 1,335,000 816,536
1,335,392 817,286
CURRENT ASSETS
Debtors 6 27 66
Cash at bank and in hand 66,471 30,614
66,498 30,680
Creditors: Amounts Falling Due Within One Year 7 (1,029,666 ) (847,460 )
NET CURRENT ASSETS (LIABILITIES) (963,168 ) (816,780 )
TOTAL ASSETS LESS CURRENT LIABILITIES 372,224 506
Creditors: Amounts Falling Due After More Than One Year 8 (276,015 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (21,081 ) (143 )
NET ASSETS 75,128 363
CAPITAL AND RESERVES
Called up share capital 11 100 100
Fair value reserve - Non distributable 12 62,949 -
Profit and Loss Account 12,079 263
SHAREHOLDERS' FUNDS 75,128 363
Page 2
Page 3
For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Lewis Travis
Director
19th August 2025
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Lewis Travis Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13914061 . The registered office is Unit 3, Building 2, The Colony Wilmslow, Altrincham Road, Wilmslow, Cheshire, SK9 4LY.
The principal place of trade is 83 Victoria Road, Formby, Liverpool, L37 1LJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 33.33% Straight line method
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Computer Equipment
£
Cost or Valuation
As at 1 March 2024 1,087
As at 28 February 2025 1,087
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 March 2024 337
Provided during the period 358
As at 28 February 2025 695
Net Book Value
As at 28 February 2025 392
As at 1 March 2024 750
5. Investment Property
2025
£
Fair Value
As at 1 March 2024 816,536
Additions 434,532
Revaluations 83,932
As at 28 February 2025 1,335,000
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 27 66
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 24,365 -
Other creditors 1,002,543 847,460
Taxation and social security 2,758 -
1,029,666 847,460
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 276,015 -
9. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Other Creditors 300,381 -
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Page 6
10. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 March 2024 143 143
Reversals 20,938 20,938
Balance at 28 February 2025 21,081 21,081
11. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
12. Reserves
Fair Value Reserve
£
Movements in fair value reserve 62,949
As at 28 February 2025 62,949
13. Related Party Transactions
The company has taken advantage of exemption, under the terms of Financial reporting Standard 102 'The financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries or parent comapnies within the group.
Page 6