Lewis Moberly Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 01817465 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2025

for

Lewis Moberly Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTORS:

Ms P M Lewis

Ms A Marshall

R W G Moberly

Ms M Hone

M J Tosey

REGISTERED OFFICE:

33 Gresse Street

London

W1T 1QU

REGISTERED NUMBER:

01817465 (England and Wales)

ACCOUNTANTS:

Wright Vigar Limited

Chartered Accountants & Business Advisers

15 Newland

Lincoln

Lincolnshire

LN1 1XG

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Lewis Moberly Limited for the year ended 30 June 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Lewis Moberly Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Lewis Moberly Limited and state those matters that we have agreed to state to the Board of Directors of Lewis Moberly Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lewis Moberly Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Lewis Moberly Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Lewis Moberly Limited. You consider that Lewis Moberly Limited 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 financial statements of Lewis Moberly Limited. 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 statutory financial statements.

Wright Vigar Limited

Chartered Accountants & Business Advisers

15 Newland

Lincoln

Lincolnshire

LN1 1XG

27 October 2025

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

116,447

134,681

116,447

134,681

CURRENT ASSETS

Debtors

6

1,789,812

1,589,548

Cash at bank and in hand

1,914,969

2,804,367

3,704,781

4,393,915

CREDITORS

Amounts falling due within one year

7

1,467,508

511,647

NET CURRENT ASSETS

2,237,273

3,882,268

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,353,720

4,016,949

CREDITORS

Amounts falling due after more than one
year

8

(411,709

)

(416,122

)

PROVISIONS FOR LIABILITIES

(26,006

)

(29,883

)

NET ASSETS

1,916,005

3,570,944

CAPITAL AND RESERVES

Called up share capital

50,000

Retained earnings

1,866,005

3,520,944

1,916,005

3,570,944

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

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 27 October 2025 and were signed on its behalf by:

R W G Moberly - Director

1.	STATUTORY INFORMATION

Lewis Moberly Limited 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 recongised at the fair value of the consideration received or receivable for services provided in the normal course of business and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

Intangible assets

Patents are valued at cost less accumulated amortisation. Amortisation is calculated to write off the cost in equal annual instalments over their estimated useful lives.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and Buildings

-

Over the term of the lease - 10-20 years

Plant and machinery

-

25% on cost

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

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.

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 23 (2024 - 24 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 July 2024

and 30 June 2025

33,328

AMORTISATION

At 1 July 2024

and 30 June 2025

33,328

NET BOOK VALUE

At 30 June 2025

-

At 30 June 2024

-

5.	TANGIBLE FIXED ASSETS

Land and

Plant and

Buildings

machinery

Totals

£

COST

At 1 July 2024

273,557

343,054

616,611

Additions

-

34,175

At 30 June 2025

273,557

377,229

650,786

DEPRECIATION

At 1 July 2024

273,557

208,373

481,930

Charge for year

-

52,409

At 30 June 2025

273,557

260,782

534,339

NET BOOK VALUE

At 30 June 2025

-

116,447

At 30 June 2024

-

134,681

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

462,846

708,672

Other debtors

1,326,966

880,876

1,789,812

1,589,548

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

144,659

133,678

Taxation and social security

133,180

208,619

Other creditors

1,189,669

169,350

1,467,508

511,647

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

Other creditors

411,709

416,122

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

Within one year

110,000

Between one and five years

366,667

476,667

586,667

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 June 2025 and 30 June 2024:

2025

2024

£

R W G Moberly and Ms P M Lewis

Balance outstanding at start of year

373,314

188,837

Amounts advanced

1,227,374

184,477

Amounts repaid

(2,600,000

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(999,312

)

373,314

11.	RELATED PARTY TRANSACTIONS

The company has taken the exemption under Section 33 Related Party Disclosures from disclosing transactions with other members of a wholly owned group.