IRIS Accounts Production v25.3.0.601 12566966 Board of Directors 1.4.24 31.3.25 31.3.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 12566966 2024-03-31 12566966 2025-03-31 12566966 2024-04-01 2025-03-31 12566966 2023-03-31 12566966 2023-04-01 2024-03-31 12566966 2024-03-31 12566966 ns15:EnglandWales 2024-04-01 2025-03-31 12566966 ns14:PoundSterling 2024-04-01 2025-03-31 12566966 ns10:Director1 2024-04-01 2025-03-31 12566966 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12566966 ns10:SmallEntities 2024-04-01 2025-03-31 12566966 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 12566966 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 12566966 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 12566966 ns10:FullAccounts 2024-04-01 2025-03-31 12566966 1 2024-04-01 2025-03-31 12566966 ns10:Director2 2024-04-01 2025-03-31 12566966 ns10:RegisteredOffice 2024-04-01 2025-03-31 12566966 ns5:CurrentFinancialInstruments 2025-03-31 12566966 ns5:CurrentFinancialInstruments 2024-03-31 12566966 ns5:ShareCapital 2025-03-31 12566966 ns5:ShareCapital 2024-03-31 12566966 ns5:SharePremium 2025-03-31 12566966 ns5:SharePremium 2024-03-31 12566966 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 12566966 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 12566966 ns5:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 12566966 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-04-01 2025-03-31 12566966 ns5:IntangibleAssetsOtherThanGoodwill 2024-03-31 12566966 ns5:IntangibleAssetsOtherThanGoodwill 2025-03-31 12566966 ns5:IntangibleAssetsOtherThanGoodwill 2024-03-31 12566966 ns5:CostValuation 2024-03-31 12566966 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 12566966 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31

REGISTERED NUMBER: 12566966 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31ST MARCH 2025 |

| FOR |

| LEWIS & SCOTT RETIREMENT LIVING LTD |

LEWIS & SCOTT RETIREMENT LIVING LTD (REGISTERED NUMBER: 12566966) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| LEWIS & SCOTT RETIREMENT LIVING LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST MARCH 2025

| DIRECTORS: | G P Couch

| R J Scott

| REGISTERED OFFICE: | 188 High Road

| Loughton

| Essex

| IG10 1DN

| REGISTERED NUMBER: | 12566966 (England and Wales)

| ACCOUNTANTS: | Cook & Partners Limited

| Manufactory House

| Bell Lane

| Hertford

| Hertfordshire

| SG14 1BP

LEWIS & SCOTT RETIREMENT LIVING LTD (REGISTERED NUMBER: 12566966) |

BALANCE SHEET

31ST MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | 2,219 |  |

Investments | 5 | 2 |  | 2 |  |

2 |  | 2,221 |  |

CURRENT ASSETS

Stocks | 1,376,694 |  | 1,341,444 |  |

Debtors | 6 | 2,361,583 |  | 340,743 |  |

Cash at bank | 2,386 |  | 25,827 |  |

3,740,663 |  | 1,708,014 |  |

CREDITORS

Amounts falling due within one year | 7 | 3,573,065 |  | 1,907,579 |  |

NET CURRENT ASSETS/(LIABILITIES) | 167,598 |  | (199,565 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 167,600 |  | (197,344 | ) |

CAPITAL AND RESERVES

Called up share capital | 2,000 |  | 1,093 |  |

Share premium | 313,093 |  | 313,093 |  |

Retained earnings | (147,493 | ) | (511,530 | ) |

167,600 |  | (197,344 | ) |

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

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

The directors acknowledge their 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.

LEWIS & SCOTT RETIREMENT LIVING LTD (REGISTERED NUMBER: 12566966) |

BALANCE SHEET - continued

31ST MARCH 2025

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 Board of Directors and authorised for issue on 28th October 2025 and were signed on its behalf by:

G P Couch - Director

LEWIS & SCOTT RETIREMENT LIVING LTD (REGISTERED NUMBER: 12566966) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

1. | STATUTORY INFORMATION

| Lewis & Scott Retirement Living 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.

| Going Concern Justification

| The directors have assessed various factors and risks affecting the company and its ability in these difficult economic times to continue to trade as a going concern. The directors have not identified any material uncertainties or risks related to events or conditions that could affect the carrying values of the company's assets and liabilities as at the balance sheet date. Therefore the financial statements for the year ended 31 March 2025 have been prepared using the going concern basis of accounting.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Trademarks are being amortised evenly over their estimated useful life of five years.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| 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

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

LEWIS & SCOTT RETIREMENT LIVING LTD (REGISTERED NUMBER: 12566966) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2025

2. | ACCOUNTING POLICIES - continued

| 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 4 (2024 - 2 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1st April 2024

| and 31st March 2025 | 3,170 |  |

| AMORTISATION

| At 1st April 2024 | 951 |  |

| Charge for year | 2,219 |  |

| At 31st March 2025 | 3,170 |  |

| NET BOOK VALUE

| At 31st March 2025 | - |  |

| At 31st March 2024 | 2,219 |  |

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1st April 2024

| and 31st March 2025 | 2 |  |

| NET BOOK VALUE

| At 31st March 2025 | 2 |  |

| At 31st March 2024 | 2 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 2,357,710 |  | 337,942 |  |

| Other debtors | 3,873 |  | 2,801 |  |

2,361,583 |  | 340,743 |  |

LEWIS & SCOTT RETIREMENT LIVING LTD (REGISTERED NUMBER: 12566966) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed to group undertakings | 3,558,484 |  | 1 |  |

| Taxation and social security | 11,581 |  | 22,418 |  |

| Other creditors | 3,000 |  | 1,885,160 |  |

3,573,065 |  | 1,907,579 |  |