REGISTERED NUMBER: 03229690 (England and Wales)

Unaudited Financial Statements

for the Period 1 February 2024 to 31 July 2025

for

Lewis & Tucker Management Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

5

5,552

6,416

CURRENT ASSETS

Debtors

6

603,738

511,610

Cash at bank and in hand

56,283

6,760

660,021

518,370

CREDITORS

Amounts falling due within one year

7

803,360

621,591

NET CURRENT LIABILITIES

(143,339

)

(103,221

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(137,787

)

(96,805

)

CREDITORS

Amounts falling due after more than one year

8

-

14,808

NET LIABILITIES

(137,787

)

(111,613

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(137,887

)

(111,713

)

(137,787

)

(111,613

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 April 2026 and were signed by:

C W Lewis - Director

1.	STATUTORY INFORMATION

Lewis & Tucker Management Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

03229690

Registered office:

16 Wigmore Street

London

W1U 2RF

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

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.

Plant and machinery etc

-

25% on cost

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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.

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.

Going concern

The current economic environment is challenging and the company has reported an operating loss for the year.

One of the directors has indicated their willingness to continue to provide financial support to the company for the foreseeable.

It is for this reason the director continues to adopt the going concern basis for the preparation of the accounts.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 10 (2024 - 11 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2024

56,197

Additions

2,708

At 31 July 2025

58,905

DEPRECIATION

At 1 February 2024

49,781

Charge for period

3,572

At 31 July 2025

53,353

NET BOOK VALUE

At 31 July 2025

5,552

At 31 January 2024

6,416

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

191,872

127,798

Other debtors

411,866

383,812

603,738

511,610

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,640

10,141

Trade creditors

68,093

42,738

Taxation and social security

307,147

415,637

Other creditors

418,480

153,075

803,360

621,591

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

14,808

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

9,640

24,949

The company has given a debenture to its bank to provide a fixed and floating charge over all its assets as security for its overdraft and loan.

10.	RELATED PARTY DISCLOSURES

Included in the profit and loss account are fees receivable of £229,777 (2024: £195,408) from companies in which C Lewis has an interest.

Included in trade debtors are amounts totalling £1,277 (2024: £1,277) due from companies in which C Lewis has an interest.

Included in other creditors are amounts totalling £234,885 (2024: £27,074) due to companies in which C Lewis has an interest.