REGISTERED NUMBER: 04368080 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

BEN LEWIS PROJECTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

B S Lewis

REGISTERED OFFICE:

302 Beaux Arts Building

10-18 Manor Gardens

London

N7 6JW

REGISTERED NUMBER:

04368080 (England and Wales)

ACCOUNTANTS:

Raffan and Golding

Chartered Accountants &

Chartered Tax Advisers

17 Short's Gardens

London

WC2H 9AT

FIXED ASSETS

Tangible assets

4

11,720

14,673

CURRENT ASSETS

Debtors

5

1,030

927

Cash at bank

148

810

1,178

1,737

CREDITORS

Amounts falling due within one year

6

19,528

13,583

NET CURRENT LIABILITIES

(18,350

)

(11,846

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(6,630

)

2,827

CREDITORS

Amounts falling due after more than one year

7

(23,562

)

(26,388

)

PROVISIONS FOR LIABILITIES

8

(2,227

)

(2,788

)

NET LIABILITIES

(32,419

)

(26,349

)

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

(32,421

)

(26,351

)

SHAREHOLDERS' FUNDS

(32,419

)

(26,349

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 1 October 2025 and were signed by:

B S Lewis - Director

1.	STATUTORY INFORMATION

Ben Lewis Projects 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 etc

-

25% on cost, 15% on cost and 10% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2024

and 28 February 2025

92,899

DEPRECIATION

At 1 March 2024

78,226

Charge for year

2,953

At 28 February 2025

81,179

NET BOOK VALUE

At 28 February 2025

11,720

At 29 February 2024

14,673

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,008

927

Other debtors

22

-

1,030

927

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

13,314

10,765

Trade creditors

673

1,207

Taxation and social security

-

343

Other creditors

5,541

1,268

19,528

13,583

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

23,562

26,388

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

2,227

2,788

Deferred tax

£

Balance at 1 March 2024

2,788

Credit to Income Statement during year

(561

)

Balance at 28 February 2025

2,227

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

1

2

2

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is B S Lewis.