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Company Registration No. 12907900 (England and Wales)
Lewin Crown Ltd Unaudited accounts for the year ended 30 September 2025
Lewin Crown Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Lewin Crown Ltd Company Information for the year ended 30 September 2025
Director
Ioana Georgiana Barote
Company Number
12907900 (England and Wales)
Registered Office
7 Clydesdale Avenue Stanmore Middlesex HA7 1LN England
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Lewin Crown Ltd Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
63,359
41,024
Current assets
Inventories
67,000
22,500
Debtors
5
105,650
82,039
Cash at bank and in hand
5,816
16,907
178,466
121,446
Creditors: amounts falling due within one year
6
(174,099)
(113,996)
Net current assets
4,367
7,450
Total assets less current liabilities
67,726
48,474
Creditors: amounts falling due after more than one year
7
(37,228)
(23,748)
Provisions for liabilities
Deferred tax
(12,038)
(7,794)
Net assets
18,460
16,932
Capital and reserves
Called up share capital
1
1
Profit and loss account
18,459
16,931
Shareholders' funds
18,460
16,932
For the year ending 30 September 2025 the company was entitled to exemption from audit 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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 13 April 2026 and were signed on its behalf by
Ioana Georgiana Barote Director Company Registration No. 12907900
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Lewin Crown Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Lewin Crown Ltd is a private company, limited by shares, registered in England and Wales, registration number 12907900. The registered office is 7 Clydesdale Avenue, Stanmore, Middlesex, HA7 1LN, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance.
Stocks
Stocks are valued at the lower of cost and net realisable value. Cost is determined on a first in first out basis. Net realisable value represents estimate selling price less cost to complete and sell. Provision is made for slow moving, obsolete or damaged stock where the net realisable value is less than cost.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Lewin Crown Ltd Notes to the Accounts for the year ended 30 September 2025
Leased and hire purchase assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 October 2024
59,795
-
59,795
Additions
36,699
1,574
38,273
At 30 September 2025
96,494
1,574
98,068
Depreciation
At 1 October 2024
18,771
-
18,771
Charge for the year
15,545
393
15,938
At 30 September 2025
34,316
393
34,709
Net book value
At 30 September 2025
62,178
1,181
63,359
At 30 September 2024
41,024
-
41,024
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
-
13,801
Trade debtors
105,650
65,850
Accrued income and prepayments
-
2,388
105,650
82,039
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
15,632
-
Obligations under finance leases and hire purchase contracts
17,495
10,398
Trade creditors
2,999
8,996
Taxes and social security
87,058
59,554
Loans from directors
47,115
27,548
Accruals
3,800
7,500
174,099
113,996
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Lewin Crown Ltd Notes to the Accounts for the year ended 30 September 2025
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Obligations under finance leases and hire purchase contracts
37,228
23,748
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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