REGISTERED NUMBER: 10621044 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2026

for

LEWIS DUCT PROPERTIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M D Lewis

G F Lewis

D B Lewis

A J Wilson

REGISTERED OFFICE:

24 Hayes Street

Hayes

Bromley

Kent

BR2 7LD

REGISTERED NUMBER:

10621044 (England and Wales)

ACCOUNTANTS:

Maths Partnership

1 Brook Court

Blakeney Road

Beckenham

Kent

BR3 1HG

FIXED ASSETS

Tangible assets

4

278,067

284,780

Investments

5

8

8

278,075

284,788

CURRENT ASSETS

Debtors

6

347

1,314

Cash at bank and in hand

2,326

1,245

2,673

2,559

CREDITORS

Amounts falling due within one year

7

7,457

7,648

NET CURRENT LIABILITIES

(4,784

)

(5,089

)

TOTAL ASSETS LESS CURRENT LIABILITIES

273,291

279,699

CREDITORS

Amounts falling due after more than one year

8

152,015

159,305

NET ASSETS

121,276

120,394

CAPITAL AND RESERVES

Called up share capital

108

108

Retained earnings

121,168

120,286

121,276

120,394

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 Profit and Loss Account 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:

D B Lewis - Director

1.	STATUTORY INFORMATION

Lewis Duct Properties 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.

Preparation of consolidated financial statements

The financial statements contain information about Lewis Duct Properties Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST

At 1 March 2025

and 28 February 2026

335,674

DEPRECIATION

At 1 March 2025

50,894

Charge for year

6,713

At 28 February 2026

57,607

NET BOOK VALUE

At 28 February 2026

278,067

At 28 February 2025

284,780

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 March 2025

and 28 February 2026

8

NET BOOK VALUE

At 28 February 2026

8

At 28 February 2025

8

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Amounts owed by group undertakings

347

1,314

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans and overdrafts

6,115

6,115

Taxation and social security

1,311

1,038

Other creditors

31

495

7,457

7,648

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans

152,015

159,305

28.2.26

28.2.25

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

127,525

134,815

9.	SECURED DEBTS

The following secured debts are included within creditors:

28.2.26

28.2.25

£

£

Bank loans

158,130

165,420

The bank loan is secured on a fixed and floating charge over the company assets, in particular the freehold property.