REGISTERED NUMBER: 08656313 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

LEWIS BROWNLEE (CHICHESTER) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S M Alexander

S J Burns

T Foster

S H Ede

A Todorov

J Tressler

M Welsh

REGISTERED OFFICE:

Appledram Barns

Birdham Road

Chichester

West Sussex

PO20 7EQ

REGISTERED NUMBER:

08656313 (England and Wales)

ACCOUNTANTS:

Lewis Brownlee (Chichester) Limited

Chartered Accountants

Appledram Barns

Birdham Road

Chichester

West Sussex

PO20 7EQ

FIXED ASSETS

Intangible assets

4

680,079

24,611

Tangible assets

5

653

9,476

680,732

34,087

CURRENT ASSETS

Debtors

6

1,301,507

998,444

Cash at bank and in hand

324,170

810,195

1,625,677

1,808,639

CREDITORS

Amounts falling due within one year

7

887,855

614,900

NET CURRENT ASSETS

737,822

1,193,739

TOTAL ASSETS LESS CURRENT LIABILITIES

1,418,554

1,227,826

CREDITORS

Amounts falling due after more than one year

8

(197,963

)

-

PROVISIONS FOR LIABILITIES

-

(1,161

)

NET ASSETS

1,220,591

1,226,665

CAPITAL AND RESERVES

Called up share capital

2,000

2,000

Retained earnings

1,218,591

1,224,665

SHAREHOLDERS' FUNDS

1,220,591

1,226,665

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 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 23 December 2025 and were signed on its behalf by:

T Foster - Director

1.	STATUTORY INFORMATION

Lewis Brownlee (Chichester) 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 revenue earned under a wide variety of contracts to provide professional services. Revenue is recognised as earned when, and to the extent that, the firm obtains the right to consideration in exchange for its performance under these contracts. It is measured at the fair value of the right to consideration, which represents amounts chargeable to clients, including expenses and disbursements but excluding value added tax.

Turnover is recognised as contract activity progresses so that for incomplete contracts it reflects the partial performance of the contractual obligations. For such contracts the amount of revenue reflects the accrual of the right to consideration by reference to the value of work performed. Revenue not billed to clients is included in debtors and payments on account in excess of the relevant amount of revenue are included in creditors.

Turnover that is contingent on events outside the control of the firm is recognised when the contingent event occurs.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of businesses, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of five years.

Trademarks are capitalised and not amortised unless impaired.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

10% on cost

Fixtures and fittings

-

25% on cost and 20% on reducing balance

Computer equipment

-

33% on cost

Financial instruments

Financial instruments are classified by the directors as basic or advanced following the conditions in FRS 102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost. The company has no advanced financial instruments.

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.

Leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 66 (2024 - 63 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 April 2024

1,244,962

33,340

1,278,302

Additions

663,433

-

663,433

At 31 March 2025

1,908,395

33,340

1,941,735

AMORTISATION

At 1 April 2024

1,220,402

33,289

1,253,691

Charge for year

7,965

-

7,965

At 31 March 2025

1,228,367

33,289

1,261,656

NET BOOK VALUE

At 31 March 2025

680,028

51

680,079

At 31 March 2024

24,560

51

24,611

5.	TANGIBLE FIXED ASSETS

Fixtures

Improvements

and

Computer

to property

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

74,575

19,235

15,854

109,664

DEPRECIATION

At 1 April 2024

67,097

18,154

14,937

100,188

Charge for year

7,458

519

846

8,823

At 31 March 2025

74,555

18,673

15,783

109,011

NET BOOK VALUE

At 31 March 2025

20

562

71

653

At 31 March 2024

7,478

1,081

917

9,476

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

831,351

671,608

Amounts recoverable on

contracts

309,194

160,210

Other debtors

160,962

166,626

1,301,507

998,444

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

114,143

111,111

Taxation and social security

369,639

315,913

Other creditors

404,073

187,876

887,855

614,900

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

197,963

-

9.	OTHER FINANCIAL COMMITMENTS

At 31 March 2025, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £339,098 (2024 : £24,875).

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

S M Alexander

Balance outstanding at start of year

-

6,000

Amounts repaid

-

(6,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-