REGISTERED NUMBER: 04955311 (England and Wales)

Lewis Property (Ruthin) Limited

Unaudited Financial Statements

for the Year Ended 30 November 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G.H. Lewis

R.C. Lewis

Mrs S E Lewis

Mrs M L Lewis

SECRETARY:

G.H. Lewis

REGISTERED OFFICE:

Mechanics House

12 Chester Road

Pentre

Deeside

Flintshire

CH5 2AA

REGISTERED NUMBER:

04955311 (England and Wales)

ACCOUNTANTS:

Henry R. Davis & Co. Limited

Chartered Accountants

Mechanics House,

12 Chester Road,

Pentre, Deeside

Flintshire

CH5 2AA

FIXED ASSETS

Investment property

4

1,021,966

1,021,966

CURRENT ASSETS

Debtors

5

6,390

7,176

Cash at bank

12,739

65,157

19,129

72,333

CREDITORS

Amounts falling due within one year

6

95,825

181,017

NET CURRENT LIABILITIES

(76,696

)

(108,684

)

TOTAL ASSETS LESS CURRENT LIABILITIES

945,270

913,282

PROVISIONS FOR LIABILITIES

86,366

86,366

NET ASSETS

858,904

826,916

CAPITAL AND RESERVES

Called up share capital

20

20

Fair value reserve

536,951

536,951

Retained earnings

321,933

289,945

SHAREHOLDERS' FUNDS

858,904

826,916

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

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

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 Board of Directors and authorised for issue on 11 May 2026 and were signed on its behalf by:

G.H. Lewis - Director

1.	STATUTORY INFORMATION

Lewis Property (Ruthin) Limited 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.

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 as modified by the revaluation of certain assets.

Turnover

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

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year 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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	INVESTMENT PROPERTY

Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties are initially measured at cost, including transaction costs.

Subsequently investment properties are measured at fair value. Investment property valuations are based on an open market value. Deferred tax is provided on these movements. Gains and losses arising from changes in the fair value of investment properties are included in the Income Statement in the period they arise.

Fair value at 30 November 2025 is represented by:

£

Valuation in 2016

441,662

Valuation in 2017

38,500

Valuation in 2018

15,400

Valuation in 2019

127,757

Cost

398,647

1,021,966

If investment property had not been revalued it would have been included at the following historical cost:

30.11.25

30.11.24

£

£

Cost

398,647

398,647

Investment property was valued on an open market basis on 30 November 2022 by the directors .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

3,450

4,800

Other debtors

2,940

2,376

6,390

7,176

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Taxation and social security

7,504

19,943

Other creditors

88,321

161,074

95,825

181,017