Lewis Jones Care Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 4236440

LEWIS JONES CARE LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 March 2026

LEWIS JONES CARE LTD

STATEMENT OF FINANCIAL POSITION

31 March 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	5		141,187	142,506

Current assets

Debtors	6	15,191	19,254
Cash at bank and in hand		92,396	101,098
		---------	---------
		107,587	120,352

Creditors: amounts falling due within one year	7	70,140		74,537
		---------		---------
Net current assets			37,447	45,815
			---------	---------
Total assets less current liabilities			178,634	188,321
			---------	---------
Net assets			178,634	188,321
			---------	---------

Capital and reserves

Called up share capital	200	2
Profit and loss account	178,434	188,319
	---------	---------
Shareholders funds	178,634	188,321
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

LEWIS JONES CARE LTD

STATEMENT OF FINANCIAL POSITION (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 11 June 2026 , and are signed on behalf of the board by:

Mrs A M Lewis

Director

Company registration number: 4236440

LEWIS JONES CARE LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 50 Snowdon Street, Porthmadog, Gwynedd, LL49 9DF.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Deferred tax

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 rates and laws.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Computer equipment	-	25% reducing balance
Fixtures and fittings	-	25% reducing balance
Motor vehicles	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 19 (2025: 16 ).

5. Tangible assets

	Land and buildings	Computer equipment	Fixtures and fittings	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 April 2025	135,974	10,845	34,952	17,498	199,269
Additions	–	662	–	–	662
Disposals	–	( 4,336)	–	–	( 4,336)
	---------	--------	--------	--------	---------
At 31 March 2026	135,974	7,171	34,952	17,498	195,595
	---------	--------	--------	--------	---------
Depreciation
At 1 April 2025	–	9,011	33,900	13,852	56,763
Charge for the year	–	565	264	912	1,741
Disposals	–	( 4,096)	–	–	( 4,096)
	---------	--------	--------	--------	---------
At 31 March 2026	–	5,480	34,164	14,764	54,408
	---------	--------	--------	--------	---------
Carrying amount
At 31 March 2026	135,974	1,691	788	2,734	141,187
	---------	--------	--------	--------	---------
At 31 March 2025	135,974	1,834	1,052	3,646	142,506
	---------	--------	--------	--------	---------

6. Debtors

	2026	2025
	£	£
Trade debtors	15,191	10,092
Other debtors	–	9,162
	--------	--------
	15,191	19,254
	--------	--------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	200	218
Corporation tax	44,040	51,904
Social security and other taxes	18,977	11,301
Other creditors	6,923	11,114
	--------	--------
	70,140	74,537
	--------	--------

8. Directors' advances, credits and guarantees

No advances, credits or guarantees were given to the directors during the two years ended 31 March 2026.