Lewtas Science & Technologies Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 08931918

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		170,325		162,576
Tangible Assets	5		7,968		5,769

			178,293		168,345
CURRENT ASSETS
Debtors	6	1,897		416
Cash at bank and in hand		608		1,001

		2,505		1,417
Creditors: Amounts Falling Due Within One Year	7	(354,814 )		(317,341 )

NET CURRENT ASSETS (LIABILITIES)			(352,309 )		(315,924 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(174,016 )		(147,579 )

NET LIABILITIES			(174,016 )		(147,579 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(174,116 )		(147,679 )

SHAREHOLDERS' FUNDS			(174,016)		(147,579)

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Lewtas Science & Technologies Ltd

Balance Sheet (continued)

As At 31 March 2025

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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Kenneth Lewtas

Director

09/12/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Lewtas Science & Technologies Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08931918 . The registered office is 37 Roman Way, Wantage, OX12 9YF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets related to Patents. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Straight Line
Fixtures & Fittings	25% Straight Line
Computer Equipment	10% Straight Line

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Intangible Assets

	Other
	£
Cost
As at 1 April 2024	253,898
Additions	36,821

As at 31 March 2025	290,719

Amortisation
As at 1 April 2024	91,322
Provided during the period	29,072

As at 31 March 2025	120,394

Net Book Value
As at 31 March 2025	170,325

As at 1 April 2024	162,576

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Lewtas Science & Technologies Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	39,562	904	23,470	63,936
Additions	-	-	320	320

As at 31 March 2025	39,562	904	23,790	64,256

Depreciation
As at 1 April 2024	43,664	904	13,599	58,167
Provided during the period	(4,258 )	-	2,379	(1,879 )

As at 31 March 2025	39,406	904	15,978	56,288

Net Book Value
As at 31 March 2025	156	-	7,812	7,968

As at 1 April 2024	(4,102 )	-	9,871	5,769

6. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	332	321
VAT	1,565	95

	1,897	416

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	2	19
Accruals and deferred income	-	653
Directors' loan accounts	354,812	316,669

	354,814	317,341

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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