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Company registration number: 02714933
H C LEWIS AND COMPANY LIMITED
UNAUDITED FILLETED FINANCIAL STATEMENTS
30 June 2025
H C LEWIS AND COMPANY LIMITED
BALANCE SHEET
30TH JUNE 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 26,446 |  |  |  | 34,378 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 26,446 |  |  |  | 34,378
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | 1,908 |  |  |  | 5,284 |  |
Debtors |  | 6 | 48,148 |  |  |  | 108,198 |  |
Cash at bank and in hand |  |  | 528,151 |  |  |  | 464,906 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 578,207 |  |  |  | 578,388 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 95,729) |  |  |  | ( 126,757) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 482,478 |  |  |  | 451,631
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 508,924 |  |  |  | 486,009
Provisions for liabilities |  |  |  |  | ( 20,000) |  |  |  | ( 20,000)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 488,924 |  |  |  | 466,009
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  | 8 |  |  | 49 |  |  |  | 49
Capital redemption reserve |  |  |  |  | 51 |  |  |  | 51
Profit and loss account |  |  |  |  | 488,824 |  |  |  | 465,909
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 488,924 |  |  |  | 466,009
|  |  |  |  | _______ |  |  |  | _______

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.
Director's 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 director acknowledges 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 13 March 2026 , and are signed on behalf of the board by:
Mrs. S M Lewis
Director
Company registration number: 02714933
H C LEWIS AND COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 30TH JUNE 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 2 Victoria Grove, Bridport, Dorset, DT6 3AA.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Taxation
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 recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 15 %
| Fittings fixtures and equipment | - | 15 %
| Motor vehicles | - | 25 %

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.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the Balance sheet and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 7 (2024: 7 ).
5. Tangible assets

|  | Plant and machinery | Fixtures, fittings and equipment | Motor vehicles | Total |  |  |
|  | £ | £ | £ | £ |  |  |
| Cost |  |  |  |  |  |  |
| At 1st July 2024 and 30th June 2025 | 31,999 | 8,101 | 77,217 | 117,317 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1st July 2024 | 26,322 | 7,131 | 49,486 | 82,939 |  |  |
| Charge for the year | 852 | 146 | 6,934 | 7,932 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 30th June 2025 | 27,174 | 7,277 | 56,420 | 90,871 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 30th June 2025 | 4,825 | 824 | 20,797 | 26,446 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 30th June 2024 | 5,677 | 970 | 27,731 | 34,378 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |

6. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Trade debtors |  | 46,146 | 106,393
| Other debtors |  | 2,002 | 1,805
|  |  | _______ | _______
|  |  | 48,148 | 108,198
|  |  | _______ | _______

7. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Trade creditors |  | 23,492 | 31,155
| Corporation tax |  | 7,212 | 7,423
| Social security and other taxes |  | 17,142 | 8,257
| Other creditors |  | 47,883 | 79,922
|  |  | _______ | _______
|  |  | 95,729 | 126,757
|  |  | _______ | _______

8. Called up share capital
Issued, called up and fully paid

|  |  | 2025 |  |  |  | 2024 |  |
|  |  | No |  | £ |  | No |  | £
| Ordinary shares of £ 0.01 each |  | 4,900 |  | 49 |  | 4,900 |  | 49
|  |  | _______ |  | _______ |  | _______ |  | _______