REGISTERED NUMBER: 03556077 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

LEWIS ELECTRICAL CONTRACTS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Directors:

Mr L Richards

Mrs S J Richards

Secretary:

Mrs S J Richards

Registered office:

3rd Floor

86-90 Paul Street

London

EC2A 4NE

Registered number:

03556077 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Investment property

4

150,000

150,000

Current assets

Debtors

5

-

20,000

Cash at bank

159,293

146,261

159,293

166,261

Creditors

Amounts falling due within one year

6

12,724

1,704

Net current assets

146,569

164,557

Total assets less current liabilities

296,569

314,557

Provisions for liabilities

7

2,346

9,052

Net assets

294,223

305,505

Capital and reserves

Called up share capital

8

2

2

Non-distributed reserve

9

45,294

38,588

Retained earnings

248,927

266,915

Shareholders' funds

294,223

305,505

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 November 2025 and were signed on its behalf by:

Mr L Richards - Director

1.	Statutory information

Lewis Electrical Contracts 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents net rental income, excluding value added tax.

Investment

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Investments held as fixed assets are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

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 statement of financial position date.

Prior period adjustment

During the year, the company identified an error in the categorisation of Freehold property, to the value of £150,000; the property is held for investment purposes and consequently should be categorised as such. Accordingly, the Balance Sheet now shows the value of Freehold property of £nil, and the value of Investment property of £150,000.

The comparative figures in the financial statements have been restated to reflect the aforementioned adjustments.

3.	Employees and directors

The average number of employees during the year was 2 (2024 - 2 ) .

4.	Investment property

Total

£

Fair value

At 1 May 2024

and 30 April 2025

150,000

Net book value

At 30 April 2025

150,000

At 30 April 2024

150,000

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Other debtors

-

20,000

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

1,500

-

Taxation and social security

653

654

Other creditors

10,571

1,050

12,724

1,704

7.	Provisions for liabilities

2025

2024

£

£

Deferred tax

2,346

9,052

Deferred tax

£

Balance at 1 May 2024

9,052

Provided during year

(6,706

)

Balance at 30 April 2025

2,346

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

9.

Reserves

Non-distributed

reserve

£

At 1 May 2024

38,588

Transfer

6,706

At 30 April 2025

45,294

10.	Directors' advances, credits and guarantees

As at the balance sheet date the directors are owed £8,271 from the company (2024 - £20,000 owed to the company).