LEWIS-JONES PROPERTIES LTD

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 11600040

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	5		494,796		494,796

			494,796		494,796
CURRENT ASSETS
Debtors	6	8,728		3,822
Cash at bank and in hand		8,951		9,357

		17,679		13,179
Creditors: Amounts Falling Due Within One Year	7	(346,003 )		(330,012 )

NET CURRENT ASSETS (LIABILITIES)			(328,324 )		(316,833 )

TOTAL ASSETS LESS CURRENT LIABILITIES			166,472		177,963

Creditors: Amounts Falling Due After More Than One Year	8		(211,041 )		(213,190 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(3,334 )		(3,334 )

NET LIABILITIES			(47,903 )		(38,561 )

CAPITAL AND RESERVES
Called up share capital	10		100		100
Income Statement			(48,003 )		(38,661 )

SHAREHOLDERS' FUNDS			(47,903)		(38,561)

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LEWIS-JONES PROPERTIES LTD

Statement of Financial Position (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

The financial statements were approved by the board of directors on 2 July 2026 and were signed on its behalf by:

R W Jones

Director

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

LEWIS-JONES PROPERTIES LTD is a private company, limited by shares, incorporated in England & Wales, registered number 11600040 . The registered office is 143 Station Road, Hampton, Middlesex, TW12 2AL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Busines Knowhow are being amortised evenly over their estimated useful life of five years.

2.5. Investment Properties

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.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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LEWIS-JONES PROPERTIES LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Intangible Assets

	Development Costs
	£
Cost or Valuation
As at 1 November 2024	20,615

As at 31 October 2025	20,615

Amortisation
As at 1 November 2024	20,615

As at 31 October 2025	20,615

Net Book Value
As at 31 October 2025	-

As at 1 November 2024	-

5. Investment Property

	2025
	£
Fair Value
As at 1 November 2024 and 31 October 2025	494,796

Fair value at 31 October 2025 is represented by :-

	£
Cost	477,249
Valuation in 2024	17,547
	494,796

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	8,728	3,822

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	(56 )	3,835
Bank loans and overdrafts	5,118	4,698
Other creditors	340,941	321,479

	346,003	330,012

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LEWIS-JONES PROPERTIES LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	211,041	213,190

9. Secured Creditors

Secured Debts

The following secured debts are included within creditors.

The mortgage provided by Paratus Amc Limited is secured against the freehold interest in the land and property known as 16 Harley Street by way of fixed charges.

The mortgage provided by Keystone Property Finance is secured against the freehold interest in the land and property known as 35 Highfield Road by way of fixed charges.

	2025		2024
	£		£
Bank loans and overdrafts	216,159		217,888

10. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100

11. Reserves

	Income Statement
	£
As at 1 November 2024	(38,661 )
Loss for the year and total comprehensive income	(9,342 )

As at 31 October 2025	(48,003 )

Reserves include £14,212 which is not distributable. This relates to the unrealised revaluation of investment properties less the deferred tax effects.

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