Registration number: 11655161

Lewis Concrete Limited

Contents

Company Information	1
Director's Report	2
Abridged Profit and Loss Account	3
Abridged Balance Sheet	4 to 5
Notes to the Unaudited Abridged Financial Statements	6 to 11

Lewis Concrete Limited

Company Information

Director

Mr D C Lewis

Registered office

4 Cedar Park Cobham Road Ferndown Industrial Estate Wimborne Dorset BH21 7SF

Accountants

Ward Goodman Accountancy Services Ltd Chartered Certified Accountants4 Cedar Park Cobham Road Ferndown Industrial Estate Wimborne Dorset BH21 7SF

Lewis Concrete Limited

Director's Report for the Year Ended 30 September 2025

The director presents his report and the abridged financial statements for the year ended 30 September 2025.

Director of the company

The director who held office during the year was as follows:

Mr D C Lewis

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 6 May 2026
 

......................................... Mr D C Lewis Director

Lewis Concrete Limited

Abridged Profit and Loss Account for the Year Ended 30 September 2025

	Note	2025 £	2024 £
Gross profit		460,676	417,988
Administrative expenses		(296,098)	(258,167)
Other interest receivable and similar income		9,276	4,257
Interest payable and similar expenses		(1,714)	(2,147)
Profit before tax	4	172,140	161,931
Tax on profit		(42,341)	(26,252)
Profit for the financial year		129,799	135,679

Lewis Concrete Limited

(Registration number: 11655161)
Abridged Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	282,393	328,042
Current assets
Stocks		100,956	159,332
Debtors		138,331	224,351
Cash at bank and in hand		484,792	159,901
		724,079	543,584
Prepayments and accrued income		34,693	24,763
Creditors: Amounts falling due within one year		(142,112)	(131,139)
Net current assets		616,660	437,208
Total assets less current liabilities		899,053	765,250
Provisions for liabilities		(54,721)	(62,647)
Accruals and deferred income		(21,822)	(9,892)
Net assets		822,510	692,711
Capital and reserves
Called up share capital		100	100
Retained earnings		822,410	692,611
Shareholders' funds		822,510	692,711

For the financial 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.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 6 May 2026
 

Lewis Concrete Limited

(Registration number: 11655161)
Abridged Balance Sheet as at 30 September 2025

......................................... Mr D C Lewis Director

Lewis Concrete Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
4 Cedar Park
Cobham Road
Ferndown Industrial Estate
Wimborne
Dorset
BH21 7SF
United Kingdom

These financial statements were authorised for issue by the director on 6 May 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

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

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Lewis Concrete Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	20% on reducing balance and Straight line over 20 years
Fixtures and fittings	15% on reducing balance
Motor vehicles	15% on reducing balance
Computer equipment	Straight line over 3 years

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Lewis Concrete Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 9 (2024 - 11).

Lewis Concrete Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

4	Profit before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	64,455	72,114

5	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Office equipment £	Motor vehicles  £
Cost or valuation
At 1 October 2024	17,451	401,051	5,781	129,380
Additions	1,559	312	16,935	-
At 30 September 2025	19,010	401,363	22,716	129,380
Depreciation
At 1 October 2024	8,624	182,861	5,109	29,027
Charge for the year	1,480	43,659	4,263	15,053
At 30 September 2025	10,104	226,520	9,372	44,080
Carrying amount
At 30 September 2025	8,906	174,843	13,344	85,300
At 30 September 2024	8,827	218,190	672	100,353

	Total £
Cost or valuation
At 1 October 2024	553,663
Additions	18,806
At 30 September 2025	572,469
Depreciation
At 1 October 2024	225,621
Charge for the year	64,455
At 30 September 2025	290,076
Carrying amount
At 30 September 2025	282,393
At 30 September 2024	328,042

Lewis Concrete Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

6	Financial commitments, guarantees and contingencies

Amounts disclosed in the balance sheet

Included in the balance sheet are financial commitments of £27,315 (2024 - £114,388). The company has total commitments under non-cancellable operating leases in respect of rent over the remaining life of those leases of £27,315 (2024: £92,334).

The company also had vehicle leasing commitments under non-cancellable operating leases over the remaining life of those leases of £Nil (2024 - £5,804) and hire purchase contract commitments totalling £nil (2024 - £16,250).

Included in the balance sheet are pensions of £397 (2024 - £420). The company operates a money purchase pension scheme for the employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date, unpaid contributions of £397 (2024 - £420) were due to the fund. These are included within creditors.