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REGISTERED NUMBER: 15183659 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Lewis Knox Ltd

| Lewis Knox Ltd (Registered number: 15183659) |

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Lewis Knox Ltd |

Company Information

for the Year Ended 30 September 2025

| DIRECTORS: | S G Knox

| Mrs H C Knox

| REGISTERED OFFICE: | The Barn Top Farm, High Street

| Farndon

| Chester

| Cheshire

| CH3 6PT

| REGISTERED NUMBER: | 15183659 (England and Wales)

| ACCOUNTANTS: | G Ceidiog Hughes Limited

| 40 Brookhouse Road

| Denbigh

| Clwyd

| LL16 4RQ

| Lewis Knox Ltd (Registered number: 15183659) |

Balance Sheet

30 September 2025

| 30.9.25 | 30.9.24 |

| as restated |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 5,203 |  | 15,812 |  |

CURRENT ASSETS

Stocks | 5 | 36,017 |  | 104,326 |  |

Debtors | 6 | 119,392 |  | 94,611 |  |

Cash at bank and in hand | 667 |  | 21,716 |  |

156,076 |  | 220,653 |  |

CREDITORS

Amounts falling due within one year | 7 | 160,157 |  | 231,836 |  |

NET CURRENT LIABILITIES | (4,081 | ) | (11,183 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,122 |  | 4,629 |  |

PROVISIONS FOR LIABILITIES | 9 | 988 |  | 3,004 |  |

NET ASSETS | 134 |  | 1,625 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | 34 |  | 1,525 |  |

SHAREHOLDERS' FUNDS | 134 |  | 1,625 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

| Lewis Knox Ltd (Registered number: 15183659) |

Balance Sheet - continued

30 September 2025

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 26 March 2026 and were signed on its behalf by:

S G Knox - Director

| Lewis Knox Ltd (Registered number: 15183659) |

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Lewis Knox Ltd 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.

| Significant judgements and estimates

| In the application of the Company's accounting policies, management is required to make judgements, estimates and assumptions about carrying values of assets and liabilities that are not readily available from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered relevant. Actual results may differ from these estimates.

| The key judgements and sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:

| Estimated useful lives and residual values of fixed assets

| Depreciation of tangible fixed assets has been based on estimated useful lives and residual values deemed appropriate by the directors. Estimated useful lives and residual values are reviewed annually and revised as appropriate. Revisions take into account estimated useful lives used by other companies operating in the sector and actual asset lives and residual values, as evidenced by disposals during current and prior accounting periods.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

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

| Short leasehold | - | 25% on cost

| Fixtures and fittings | - | 25% on cost

| Motor vehicles | - | 25% on cost

| Computer equipment | - | 33% on cost

| Lewis Knox Ltd (Registered number: 15183659) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Stocks

| Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Financial instruments

| The following assets and liabilities are classified as financial instruments - trade debtors and trade creditors.

| Trade debtors and trade creditors are measured at the undiscounted amount of cash or other consideration expected to be paid or received.

| Financial assets are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss.

| 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.

| Hire purchase and leasing commitments

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

| Lewis Knox Ltd (Registered number: 15183659) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 8 (2024 - 8 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Short |  | and |  | Motor |  | Computer |

| leasehold |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 October 2024 | 38,495 |  | 21,053 |  | 49,503 |  | 24,038 |  | 133,089 |  |

| Additions | - |  | 435 |  | - |  | - |  | 435 |  |

| At 30 September 2025 | 38,495 |  | 21,488 |  | 49,503 |  | 24,038 |  | 133,524 |  |

| DEPRECIATION

| At 1 October 2024 | 33,570 |  | 17,953 |  | 49,503 |  | 16,251 |  | 117,277 |  |

| Charge for year | 4,280 |  | 2,887 |  | - |  | 3,877 |  | 11,044 |  |

| At 30 September 2025 | 37,850 |  | 20,840 |  | 49,503 |  | 20,128 |  | 128,321 |  |

| NET BOOK VALUE

| At 30 September 2025 | 645 |  | 648 |  | - |  | 3,910 |  | 5,203 |  |

| At 30 September 2024 | 4,925 |  | 3,100 |  | - |  | 7,787 |  | 15,812 |  |

5. | STOCKS

| 30.9.25 |  | 30.9.24

| as | restated |

£ | £ |

| Stocks | 13,500 |  | 13,500 |  |

| Work-in-progress | 22,517 |  | 90,826 |  |

36,017 |  | 104,326 |  |

| Lewis Knox Ltd (Registered number: 15183659) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

| as | restated |

£ | £ |

| Trade debtors | 59,859 |  | 68,290 |  |

| Directors' current accounts | 45,258 |  | 13,831 |  |

| Prepayments | 14,275 |  | 12,490 |  |

119,392 |  | 94,611 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

| as | restated |

£ | £ |

| Bank loans and overdrafts (see note 8) | 35,683 |  | 22,546 |  |

| Trade creditors | 56,234 |  | 19,612 |  |

| Tax | 25,864 |  | 24,894 |  |

| Social security and other taxes | 4,770 |  | 4,656 |  |

| VAT | 13,688 |  | 21,340 |  |

| Accruals and deferred income | 23,918 |  | 138,788 |  |

160,157 |  | 231,836 |  |

8. | LOANS

| An analysis of the maturity of loans is given below:

| 30.9.25 |  | 30.9.24

| as | restated |

£ | £ |

| Amounts falling due within one year or on demand:

| Bank overdrafts | 23,157 |  | - |  |

| Bank loans | 12,526 |  | 22,546 |  |

35,683 |  | 22,546 |  |

| Lewis Knox Ltd (Registered number: 15183659) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

9. | PROVISIONS FOR LIABILITIES

| 30.9.25 |  | 30.9.24

| as | restated |

£ | £ |

| Deferred tax | 988 |  | 3,004 |  |

| Deferred |

| tax |

£ |

| Balance at 1 October 2024 | 3,004 |  |

| Movement in the year due to: |

| Changes in tax rates |

| Changes in tax allowances | (2,016 | ) |

| Balance at 30 September 2025 | 988 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.9.25 |  | 30.9.24

| value: |  | as restated |

£ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

11. | CAPITAL COMMITMENTS

| 30.9.25 |  | 30.9.24

| as | restated |

£ | £ |

| Contracted but not provided for in the

| financial statements | - |  | - |  |