0 false false false false false false false false false false true false false false false false false No description of principal activity 2024-04-01 Sage Accounts Production Advanced 2024 - FRS102_2024 653,603 653,603 653,603 25,000 25,000 25,000 xbrli:pure xbrli:shares iso4217:GBP 00280347 2024-04-01 2025-03-31 00280347 2025-03-31 00280347 2024-03-31 00280347 2023-04-01 2024-03-31 00280347 2024-03-31 00280347 2023-03-31 00280347 bus:Director3 2024-04-01 2025-03-31 00280347 core:WithinOneYear 2025-03-31 00280347 core:WithinOneYear 2024-03-31 00280347 core:AfterOneYear 2025-03-31 00280347 core:AfterOneYear 2024-03-31 00280347 core:ShareCapital 2025-03-31 00280347 core:ShareCapital 2024-03-31 00280347 core:RetainedEarningsAccumulatedLosses 2025-03-31 00280347 core:RetainedEarningsAccumulatedLosses 2024-03-31 00280347 core:CostValuation core:Non-currentFinancialInstruments 2025-03-31 00280347 core:Non-currentFinancialInstruments 2025-03-31 00280347 core:Non-currentFinancialInstruments 2024-03-31 00280347 core:LandBuildings core:LongLeaseholdAssets 2025-03-31 00280347 core:LandBuildings core:LongLeaseholdAssets 2024-03-31 00280347 bus:Director1 2024-04-01 2025-03-31 00280347 bus:SmallEntities 2024-04-01 2025-03-31 00280347 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 00280347 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 00280347 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 00280347 bus:FullAccounts 2024-04-01 2025-03-31
COMPANY REGISTRATION NUMBER: 00280347

LEWIS (INVESTMENTS) LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 March 2025

LEWIS (INVESTMENTS) LIMITED

STATEMENT OF FINANCIAL POSITION

31 March 2025

| 2025 | 2024
Note | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 4 |  | 653,603 |  | 653,603
Investments | 5 |  | 25,000 |  | 25,000
|  | --------- |  | ---------
|  | 678,603 |  | 678,603

CURRENT ASSETS

Stocks | 1,338,855 |  | 1,775,055 |
Debtors | 6 | 1,871,330 |  | 1,450,539 |
Cash at bank and in hand | 263,296 |  | 55,714 |
| ------------ |  | ------------ |
| 3,473,481 |  | 3,281,308 |

CREDITORS: amounts falling due within one year | 7 | 3,100,766 |  | 2,947,543 |
| ------------ |  | ------------ |
NET CURRENT ASSETS |  | 372,715 |  | 333,765
|  | ------------ |  | ------------
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 1,051,318 |  | 1,012,368

CREDITORS: amounts falling due after more than one year | 8 |  | 35,000 |  | 80,500
|  | ------------ |  | ------------
NET ASSETS |  | 1,016,318 |  | 931,868
|  | ------------ |  | ------------

CAPITAL AND RESERVES

Called up share capital fully paid |  | 4 |  | 4
Profit and loss account |  | 1,016,314 |  | 931,864
|  | ------------ |  | ---------
SHAREHOLDERS FUNDS |  | 1,016,318 |  | 931,868
|  | ------------ |  | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

LEWIS (INVESTMENTS) LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 March 2025
These financial statements were approved by the board of directors and authorised for issue on 1 December 2025 , and are signed on behalf of the board by:

Mr A J Lewis
Director

Company registration number: 00280347

LEWIS (INVESTMENTS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Alfred House, Orion Way, Kettering, Northamptonshire, NN15 6NL.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Where the outcome of construction contracts can be reliably estimated, contract revenue and contract costs are recognised by reference to the stage of completion of the contract activity as at the period end. Where the outcome of construction contracts cannot be estimated reliably, revenue is recognised to the extent of contract costs incurred that it is probable will be recoverable, and contract costs are recognised as an expense in the period in which they are incurred. When it is probable that total contract costs will exceed total contract revenue, the expected loss is expensed immediately, with a corresponding provision for an onerous contract being recognised.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Investment properties are measured at fair value with changes in fair value being recognised in profit or loss.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stock and work in progress is valued at the lower of cost and net realisable value.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit and loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.
4. TANGIBLE ASSETS

| Investment property
| £
Cost or valuation |
At 1 April 2024 and 31 March 2025 | 653,603
| ---------
Depreciation |
At 1 April 2024 and 31 March 2025 | –
| ---------
Carrying amount |
At 31 March 2025 | 653,603
| ---------
At 31 March 2024 | 653,603
| ---------

5. INVESTMENTS

| Other investments
| £
Cost |
At 1 April 2024 and 31 March 2025 | 25,000
| --------
Impairment |
At 1 April 2024 and 31 March 2025 | –
| --------

Carrying amount |
At 31 March 2025 | 25,000
| --------
At 31 March 2024 | 25,000
| --------

6. DEBTORS

| 2025 | 2024
| £ | £
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 1,871,330 | 1,450,539
| ------------ | ------------

7. CREDITORS: amounts falling due within one year

| 2025 | 2024
| £ | £
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 2,826,473 | 2,796,472
Corporation tax | 28,173 | 3,254
Other creditors | 246,120 | 147,817
| ------------ | ------------
| 3,100,766 | 2,947,543
| ------------ | ------------

Other Creditors include secured creditors amounting to £200,000 (2024 £100,000).
8. CREDITORS: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Other creditors | 35,000 | 80,500
| -------- | --------

9. RELATED PARTY TRANSACTIONS
As a wholly owned subsidiary of Bigstream Limited, the company is exempt, in accordance with the Financial Reporting Standard 102, to disclose transactions with other 100% members of the group headed by Bigstream Limited.