REGISTERED NUMBER: 11972104 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

Lewis Maintenance Group Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr L Steele

REGISTERED OFFICE:

Unit D3

Second Avenue

Westfield

Radstock

BA3 4BH

REGISTERED NUMBER:

11972104 (England and Wales)

ACCOUNTANTS:

Accounting Solutions

2 Northside

Wells Road

Chilcompton

Radstock

BA3 4ET

FIXED ASSETS

Tangible assets

4

53,605

59,126

CURRENT ASSETS

Stocks

15,896

11,200

Debtors

5

111,202

80,773

Cash at bank

9,770

21,066

136,868

113,039

CREDITORS

Amounts falling due within one year

6

108,981

81,391

NET CURRENT ASSETS

27,887

31,648

TOTAL ASSETS LESS CURRENT LIABILITIES

81,492

90,774

CREDITORS

Amounts falling due after more than one year

7

35,034

57,902

NET ASSETS

46,458

32,872

CAPITAL AND RESERVES

Called up share capital

110

110

Retained earnings

46,348

32,762

SHAREHOLDERS' FUNDS

46,458

32,872

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 October 2025 and were signed by:

Mr L Steele - Director

1.	STATUTORY INFORMATION

Lewis Maintenance Group 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 year 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 June 2024

4,016

283

105,382

1,842

111,523

Additions

614

564

9,995

1,174

12,347

At 31 May 2025

4,630

847

115,377

3,016

123,870

DEPRECIATION

At 1 June 2024

2,551

120

48,706

1,020

52,397

Charge for year

519

182

16,668

499

17,868

At 31 May 2025

3,070

302

65,374

1,519

70,265

NET BOOK VALUE

At 31 May 2025

1,560

545

50,003

1,497

53,605

At 31 May 2024

1,465

163

56,676

822

59,126

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 June 2024

and 31 May 2025

105,382

DEPRECIATION

At 1 June 2024

48,706

Charge for year

14,169

At 31 May 2025

62,875

NET BOOK VALUE

At 31 May 2025

42,507

At 31 May 2024

56,676

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

111,202

66,906

Other debtors

-

13,867

111,202

80,773

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

15,647

4,488

Hire purchase contracts

17,482

17,482

Trade creditors

5,201

13,368

Taxation and social security

48,119

35,730

Other creditors

22,532

10,323

108,981

81,391

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

35,034

57,902

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The company was under the control of the director throughout the period as stated in the report of the director.

Interest is charged on overdrawn directors' loan account balances at the official rate of 2.25%.