Lewis_Engineering_Services_Ltd__30_Jun_2025_companies_house_set_of

Lewis Engineering Services Ltd

Statement of Financial Position

30 June 2025

		2025		2024
	Note	£		£
Fixed assets
Tangible assets	5	183,900		55,842
Current assets
Stocks		-		500
Debtors	6	3,432		4,756
Cash at bank and in hand		15,762		44,383
		19,194		49,639
Creditors: amounts falling due within one year	7	(123,482	)	(48,769	)
Net current (liabilities)/assets		(104,288	)	870
Total assets less current liabilities		79,612		56,712
Creditors: amounts falling due after more than one year	8	(34,551	)	(42,349	)
Provisions for liabilities		(9,235	)	(10,610	)
Net assets		35,826		3,753
Capital and reserves
Called up share capital		100		100
Profit and loss account		35,726		3,653
Shareholders funds		35,826		3,753

For the year ending

30 June 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.

These

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.

These

financial statements

were approved by the board of directors and authorised for issue on

15 December 2025

, and are signed on behalf of the board by:

Mr M C Lewis

Director

Company registration number:

07824161

Lewis Engineering Services Ltd

Notes to the Financial Statements

Year ended

30 June 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

29 Golf Course Lane

Waltham

Grimsby

North East Lincolnshire

DN37 0JN

, United Kingdom.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and 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 assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Current tax

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.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Motor vehicles	20% straight line
Plant and machinery	20% straight line
Office equipment	25% straight line
Fixtures and fittings	10% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

4 Average number of employees

The average number of persons employed by the company during the year was

(2024:

3.00

5 Tangible assets

	Land and buildings		Plant and machinery etc.		Total
	£		£		£
Cost
At 1 July 2024	767		86,779		87,546
Additions	135,293		23,327		158,620
Disposals	(767	)	(13,380	)	(14,147	)
At 30 June 2025	135,293		96,726		232,019
Depreciation
At 1 July 2024	192		31,512		31,704
Charge	-		17,723		17,723
Disposals	(192	)	(1,116	)	(1,308	)
At 30 June 2025	-		48,119		48,119
Carrying amount
At 30 June 2025	135,293		48,607		183,900
At 30 June 2024	575		55,267		55,842

6 Debtors

	2025	2024
	£	£
Trade debtors	3,432	612
Other debtors	-	4,144
	3,432	4,756

7 Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	-	3,344
Taxation and social security	22,700	23,513
Other creditors	100,782	21,912
	123,482	48,769

8 Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Other creditors	34,551		42,349