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core:OtherReservesSubtotal 2024-08-31 13574614 core:RetainedEarningsAccumulatedLosses 2024-08-31 13574614 core:LandBuildings 2025-08-31 13574614 core:PlantMachinery 2025-08-31 13574614 core:Vehicles 2025-08-31 13574614 core:FurnitureFittings 2025-08-31 13574614 core:OfficeEquipment 2025-08-31 13574614 core:NetGoodwill 2025-08-31 13574614 core:IntangibleAssetsOtherThanGoodwill 2025-08-31 13574614 core:ListedExchangeTraded 2025-08-31 13574614 core:UnlistedNon-exchangeTraded 2025-08-31 13574614 core:LandBuildings 2024-08-31 13574614 core:PlantMachinery 2024-08-31 13574614 core:Vehicles 2024-08-31 13574614 core:FurnitureFittings 2024-08-31 13574614 core:OfficeEquipment 2024-08-31 13574614 core:NetGoodwill 2024-08-31 13574614 core:IntangibleAssetsOtherThanGoodwill 2024-08-31 13574614 core:ListedExchangeTraded 2024-08-31 13574614 core:UnlistedNon-exchangeTraded 2024-08-31 13574614 core:LandBuildings 2024-09-01 2025-08-31 13574614 core:PlantMachinery 2024-09-01 2025-08-31 13574614 core:Vehicles 2024-09-01 2025-08-31 13574614 core:FurnitureFittings 2024-09-01 2025-08-31 13574614 core:OfficeEquipment 2024-09-01 2025-08-31 13574614 core:NetGoodwill 2024-09-01 2025-08-31 13574614 core:IntangibleAssetsOtherThanGoodwill 2024-09-01 2025-08-31 13574614 core:ListedExchangeTraded 2024-09-01 2025-08-31 13574614 core:UnlistedNon-exchangeTraded 2024-09-01 2025-08-31 13574614 core:MoreThanFiveYears 2024-09-01 2025-08-31 13574614 core:Non-currentFinancialInstruments 2025-08-31 13574614 core:Non-currentFinancialInstruments 2024-08-31 13574614 dpl:CostSales 2024-09-01 2025-08-31 13574614 dpl:DistributionCosts 2024-09-01 2025-08-31 13574614 core:LandBuildings 2024-09-01 2025-08-31 13574614 core:PlantMachinery 2024-09-01 2025-08-31 13574614 core:Vehicles 2024-09-01 2025-08-31 13574614 core:FurnitureFittings 2024-09-01 2025-08-31 13574614 core:OfficeEquipment 2024-09-01 2025-08-31 13574614 dpl:AdministrativeExpenses 2024-09-01 2025-08-31 13574614 core:NetGoodwill 2024-09-01 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2024-08-31 13574614 dpl:GroupUndertakings 2023-09-01 2024-08-31 13574614 dpl:ParticipatingInterests 2023-09-01 2024-08-31 13574614 dpl:GroupUndertakings core:ListedExchangeTraded 2023-09-01 2024-08-31 13574614 core:ListedExchangeTraded 2023-09-01 2024-08-31 13574614 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-09-01 2024-08-31 13574614 core:UnlistedNon-exchangeTraded 2023-09-01 2024-08-31 13574614 core:NetGoodwill 2025-08-31 13574614 core:IntangibleAssetsOtherThanGoodwill 2025-08-31 13574614 core:LandBuildings 2025-08-31 13574614 core:PlantMachinery 2025-08-31 13574614 core:Vehicles 2025-08-31 13574614 core:FurnitureFittings 2025-08-31 13574614 core:OfficeEquipment 2025-08-31 13574614 core:AfterOneYear 2025-08-31 13574614 core:WithinOneYear 2025-08-31 13574614 core:ListedExchangeTraded 2025-08-31 13574614 core:UnlistedNon-exchangeTraded 2025-08-31 13574614 core:ShareCapital 2025-08-31 13574614 core:SharePremium 2025-08-31 13574614 core:RevaluationReserve 2025-08-31 13574614 core:OtherReservesSubtotal 2025-08-31 13574614 core:RetainedEarningsAccumulatedLosses 2025-08-31 13574614 core:NetGoodwill 2024-08-31 13574614 core:IntangibleAssetsOtherThanGoodwill 2024-08-31 13574614 core:LandBuildings 2024-08-31 13574614 core:PlantMachinery 2024-08-31 13574614 core:Vehicles 2024-08-31 13574614 core:FurnitureFittings 2024-08-31 13574614 core:OfficeEquipment 2024-08-31 13574614 core:AfterOneYear 2024-08-31 13574614 core:WithinOneYear 2024-08-31 13574614 core:ListedExchangeTraded 2024-08-31 13574614 core:UnlistedNon-exchangeTraded 2024-08-31 13574614 core:ShareCapital 2024-08-31 13574614 core:SharePremium 2024-08-31 13574614 core:RevaluationReserve 2024-08-31 13574614 core:OtherReservesSubtotal 2024-08-31 13574614 core:RetainedEarningsAccumulatedLosses 2024-08-31 13574614 core:NetGoodwill 2023-08-31 13574614 core:IntangibleAssetsOtherThanGoodwill 2023-08-31 13574614 core:LandBuildings 2023-08-31 13574614 core:PlantMachinery 2023-08-31 13574614 core:Vehicles 2023-08-31 13574614 core:FurnitureFittings 2023-08-31 13574614 core:OfficeEquipment 2023-08-31 13574614 core:AfterOneYear 2023-08-31 13574614 core:WithinOneYear 2023-08-31 13574614 core:ListedExchangeTraded 2023-08-31 13574614 core:UnlistedNon-exchangeTraded 2023-08-31 13574614 core:ShareCapital 2023-08-31 13574614 core:SharePremium 2023-08-31 13574614 core:RevaluationReserve 2023-08-31 13574614 core:OtherReservesSubtotal 2023-08-31 13574614 core:RetainedEarningsAccumulatedLosses 2023-08-31 13574614 core:AfterOneYear 2024-09-01 2025-08-31 13574614 core:WithinOneYear 2024-09-01 2025-08-31 13574614 core:Non-currentFinancialInstruments core:CostValuation 2024-09-01 2025-08-31 13574614 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-09-01 2025-08-31 13574614 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-09-01 2025-08-31 13574614 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-09-01 2025-08-31 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LEWORTH LTD

Registered Number
13574614
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2025

LEWORTH LTD
Company Information
for the year from 1 September 2024 to 31 August 2025

Directors | Gregory Hugo Coulton
| Oliver George Coulton

Registered Address | House Zero
| Springfield Road
| Windsor
| SL4 3PN

Registered Number | 13574614 (England and Wales)

LEWORTH LTD
Balance Sheet as at
31 August 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 732,461 |  |  |  | 9,030
|  |  |  | 732,461 |  |  |  | 9,030
Current assets |  |  |  |  |  |  |  |
Debtors |  | - |  |  |  | 2,884 |  |
Cash at bank and on hand |  | 38,927 |  |  |  | 2,224 |  |
|  | 38,927 |  |  |  | 5,108 |  |
Creditors amounts falling due within one year | 4 | (72,089) |  |  |  | (18,716) |  |
Net current assets (liabilities) |  |  |  | (33,162) |  |  |  | (13,608)
Total assets less current liabilities |  |  |  | 699,299 |  |  |  | (4,578)
Creditors amounts falling due after one year | 5 |  |  | (714,000) |  |  |  | -
Net assets |  |  |  | (14,701) |  |  |  | (4,578)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  | (14,703) |  |  |  | (4,580)
Shareholders' funds |  |  |  | (14,701) |  |  |  | (4,578)

- 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 Directors acknowledge 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 Board of Directors on 12 May 2026, and are signed on its behalf by:
Gregory Hugo Coulton Director
Oliver George Coulton Director Registered Company No. 13574614

LEWORTH LTD
Notes to the Financial Statements
for the year ended 31 August 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.

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Judgements and key sources of estimation uncertainty
--- | ---
| In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

| 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.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| 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)
| Plant and machinery | 3
| Fixtures and fittings | 3
| Office Equipment | 3

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

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 September 24 | - |  | - |  | 9,288 |  | - |  | 9,288
| Additions | 561,752 |  | 17,000 |  | 180,717 |  | 270 |  | 759,739
| At 31 August 25 | 561,752 |  | 17,000 |  | 190,005 |  | 270 |  | 769,027
| Depreciation and impairment
| At 01 September 24 | - |  | - |  | 258 |  | - |  | 258
| Charge for year | - |  | 2,833 |  | 33,445 |  | 30 |  | 36,308
| At 31 August 25 | - |  | 2,833 |  | 33,703 |  | 30 |  | 36,566
| Net book value
| At 31 August 25 | 561,752 |  | 14,167 |  | 156,302 |  | 240 |  | 732,461
| At 31 August 24 | - |  | - |  | 9,030 |  | - |  | 9,030

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 3,838 |  | 208
| Bank borrowings and overdrafts | - |  | 1,000
| Taxation and social security | 7,250 |  | -
| Other creditors | 61,001 |  | 16,709
| Accrued liabilities and deferred income | - |  | 799
| Total | 72,089 |  | 18,716

| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 714,000 |  | -
| Total | 714,000 |  | -

| Long term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.