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REGISTERED NUMBER: 06155176 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

HALLIWELL LEWIS LIMITED

HALLIWELL LEWIS LIMITED (REGISTERED NUMBER: 06155176)

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 March 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

HALLIWELL LEWIS LIMITED

COMPANY INFORMATION

for the year ended 31 March 2025

| DIRECTOR: | M L Pollard

| SECRETARY: | Mrs P Pollard

| REGISTERED OFFICE: | 3 Tarleton Office Park

| Windgate

| Tarleton

| Preston

| Lancashire

| PR4 6JF

| REGISTERED NUMBER: | 06155176 (England and Wales)

| ACCOUNTANTS: | Hayes & Co

| Chartered Accountants

| St Andrews House

| 11 Dalton Ct,Commercial Rd

| Blackburn Interchange

| Darwen

| Lancashire

| BB3 0DG

HALLIWELL LEWIS LIMITED (REGISTERED NUMBER: 06155176)

BALANCE SHEET

31 March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 139 |  | 277 |  |

CURRENT ASSETS

Debtors | 5 | 2,690,006 |  | 1,475,798 |  |

Cash at bank | 4,998 |  | 1,258,639 |  |

2,695,004 |  | 2,734,437 |  |

CREDITORS

Amounts falling due within one year | 6 | 21,875 |  | 89,374 |  |

NET CURRENT ASSETS | 2,673,129 |  | 2,645,063 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,673,268 |  | 2,645,340 |  |

CAPITAL AND RESERVES

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

Retained earnings | 2,672,268 |  | 2,644,340 |  |

SHAREHOLDERS' FUNDS | 2,673,268 |  | 2,645,340 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 December 2025 and were signed by:

M L Pollard - Director

HALLIWELL LEWIS LIMITED (REGISTERED NUMBER: 06155176)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 March 2025

1. | STATUTORY INFORMATION

| Halliwell Lewis 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.

| The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

| Significant judgements and estimates

| In the application of the company's accounting polices, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience that the directors have and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an on going basis. Revisions to accounting estimates are recognised in the period to which the estimate is revised where the revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

| 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.

| Fixtures and fittings | - | 20% on cost

| Computer equipment | - | 33% on cost

HALLIWELL LEWIS LIMITED (REGISTERED NUMBER: 06155176)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of section 11 ' Basic Financial Instruments' and section 12 'Other Financial Instruments' of FRS 102 to all of its financial instruments.

| Financial Instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include trade receivable, cash and bank balances and loans to fellow group companies are initially recorded at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market value rate of interest. Financial assets classified as receivable within one year are not amortised.

| Other financial assets

| The company has no financial instruments that are classified as other financial assets.

| Impairment of financial assets

| Financial assets, other than those held at fair value through the income statement, are assessed for indicators of impairment at each reporting date.

| Financial assets are impaired where there is objective evidence that, as a result if one or more events that occurred after the initial recognition of the financial assets, the estimated future cash flows have been affected. If an assets is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in the income statement

| If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in the income statement.

| Derecognition of financial assets

| Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

| Classification of financial liabilities

| Basic financial liabilities, including creditors, loans from fellow group companies that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

HALLIWELL LEWIS LIMITED (REGISTERED NUMBER: 06155176)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Other financial liabilities

| The company has no financial instruments that are classified as other financial liabilities.

| Derecognition of financial liabilities

| Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.

| Equity instruments

| Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

| Taxation

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

| Cash & cash equivalents

| Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with bank

| Going concern

| The director's have reasonable expectations that the company has adequate resources to continue in operational existence for the foreseeable future.

| The company therefore continues to adopt the going concern basis in preparing its financial statements.

3. | EMPLOYEES AND DIRECTORS

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

HALLIWELL LEWIS LIMITED (REGISTERED NUMBER: 06155176)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024

| and 31 March 2025 | 3,647 |  | 3,615 |  | 7,262 |  |

| DEPRECIATION

| At 1 April 2024 | 3,647 |  | 3,338 |  | 6,985 |  |

| Charge for year | - |  | 138 |  | 138 |  |

| At 31 March 2025 | 3,647 |  | 3,476 |  | 7,123 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  | 139 |  | 139 |  |

| At 31 March 2024 | - |  | 277 |  | 277 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | (4,297 | ) |

| Other debtors | 2,688,130 |  | 1,490,721 |  |

| Tax | - |  | (14,194 | ) |

| VAT | 1,876 |  | 3,568 |  |

2,690,006 |  | 1,475,798 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 1,634 |  | 1,558 |  |

| Tax | 12,589 |  | - |  |

| Directors' current accounts | 232 |  | 79,216 |  |

| Accrued expenses | 7,420 |  | 8,600 |  |

21,875 |  | 89,374 |  |

7. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is M L Pollard.