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2025-03-31 07974524 core:IntangibleAssetsOtherThanGoodwill 2024-04-05 2025-03-31 07974524 dpl:GroupUndertakings 2024-04-05 2025-03-31 07974524 dpl:ParticipatingInterests 2024-04-05 2025-03-31 07974524 dpl:GroupUndertakings core:ListedExchangeTraded 2024-04-05 2025-03-31 07974524 core:ListedExchangeTraded 2024-04-05 2025-03-31 07974524 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-04-05 2025-03-31 07974524 core:UnlistedNon-exchangeTraded 2024-04-05 2025-03-31 07974524 dpl:CostSales 2023-03-25 2024-04-04 07974524 dpl:DistributionCosts 2023-03-25 2024-04-04 07974524 core:LandBuildings 2023-03-25 2024-04-04 07974524 core:PlantMachinery 2023-03-25 2024-04-04 07974524 core:Vehicles 2023-03-25 2024-04-04 07974524 core:FurnitureFittings 2023-03-25 2024-04-04 07974524 core:OfficeEquipment 2023-03-25 2024-04-04 07974524 dpl:AdministrativeExpenses 2023-03-25 2024-04-04 07974524 core:NetGoodwill 2023-03-25 2024-04-04 07974524 core:IntangibleAssetsOtherThanGoodwill 2023-03-25 2024-04-04 07974524 dpl:GroupUndertakings 2023-03-25 2024-04-04 07974524 dpl:ParticipatingInterests 2023-03-25 2024-04-04 07974524 dpl:GroupUndertakings core:ListedExchangeTraded 2023-03-25 2024-04-04 07974524 core:ListedExchangeTraded 2023-03-25 2024-04-04 07974524 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-03-25 2024-04-04 07974524 core:UnlistedNon-exchangeTraded 2023-03-25 2024-04-04 07974524 core:NetGoodwill 2025-03-31 07974524 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 07974524 core:LandBuildings 2025-03-31 07974524 core:PlantMachinery 2025-03-31 07974524 core:Vehicles 2025-03-31 07974524 core:FurnitureFittings 2025-03-31 07974524 core:OfficeEquipment 2025-03-31 07974524 core:AfterOneYear 2025-03-31 07974524 core:WithinOneYear 2025-03-31 07974524 core:ListedExchangeTraded 2025-03-31 07974524 core:UnlistedNon-exchangeTraded 2025-03-31 07974524 core:ShareCapital 2025-03-31 07974524 core:SharePremium 2025-03-31 07974524 core:RevaluationReserve 2025-03-31 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JAMES A LEWIS LIMITED

Registered Number
07974524
(England and Wales)

Unaudited Financial Statements for the Period ended
31 March 2025

JAMES A LEWIS LIMITED
Company Information
for the period from 5 April 2024 to 31 March 2025

Director | LEWIS, James Alexander

Registered Address | Summit House 10 Waterside Court
| Albany Street
| Newport
| NP20 5NT

Registered Number | 07974524 (England and Wales)

JAMES A LEWIS LIMITED
Statement of Financial Position
31 March 2025

| Notes | 31 Mar 2025 |  | 04 Apr 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 14,205 |  |  |  | 12,624
|  |  |  | 14,205 |  |  |  | 12,624
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 70,948 |  |  |  | 48,314 |  |
Cash at bank and on hand |  | 113,138 |  |  |  | 82,960 |  |
|  | 184,086 |  |  |  | 131,274 |  |
Creditors amounts falling due within one year | 6 | (21,979) |  |  |  | (10,106) |  |
Net current assets (liabilities) |  |  |  | 162,107 |  |  |  | 121,168
Total assets less current liabilities |  |  |  | 176,312 |  |  |  | 133,792
Creditors amounts falling due after one year | 7 |  |  | (2,498) |  |  |  | (6,231)
Provisions for liabilities |  |  |  | (3,551) |  |  |  | (2,399)
Net assets |  |  |  | 170,263 |  |  |  | 125,162
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 120 |  |  |  | 120
Profit and loss account |  |  |  | 170,143 |  |  |  | 125,042
Shareholders' funds |  |  |  | 170,263 |  |  |  | 125,162

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 3 February 2026, and are signed on its behalf by:
LEWIS, James Alexander Director Registered Company No. 07974524

JAMES A LEWIS LIMITED
Notes to the Financial Statements
for the period ended 31 March 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| 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.

| Revenue from rendering of services
--- | ---
| Revenue 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.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Office Equipment | 5

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 05 April 24 | 4,000 |  | 4,000
| At 31 March 25 | 4,000 |  | 4,000
| Amortisation and impairment
| At 05 April 24 | 4,000 |  | 4,000
| At 31 March 25 | 4,000 |  | 4,000
| Net book value
| At 31 March 25 | - |  | -
| At 04 April 24 | - |  | -

4. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 05 April 24 | 24,990 |  | 24,990
| Additions | 5,379 |  | 5,379
| At 31 March 25 | 30,369 |  | 30,369
| Depreciation and impairment
| At 05 April 24 | 12,366 |  | 12,366
| Charge for year | 3,798 |  | 3,798
| At 31 March 25 | 16,164 |  | 16,164
| Net book value
| At 31 March 25 | 14,205 |  | 14,205
| At 04 April 24 | 12,624 |  | 12,624

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 31,005 |  | 15,890
| Other debtors | 39,943 |  | 32,424
| Total | 70,948 |  | 48,314

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 3,600 |  | 3,600
| Taxation and social security | 16,845 |  | 4,575
| Accrued liabilities and deferred income | 1,534 |  | 1,931
| Total | 21,979 |  | 10,106

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 2,498 |  | 6,231
| Total | 2,498 |  | 6,231

8. | Directors advances, credits and guarantees
--- | ---

|  | Brought forward |  | Amount advanced |  | Amount repaid |  | Carried forward
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| LEWIS, James Alexander | 24,353 |  | 23,000 |  | 15,481 |  | 31,872
|  | 24,353 |  | 23,000 |  | 15,481 |  | 31,872

9. | Controlling party
--- | ---
| Ultimate control of the company lies with J A Lewis.