REGISTERED NUMBER: 08502570 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Lewis Design Associates Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R A W Lewis

A Setterfield

J R Sanchez

REGISTERED OFFICE:

The Old School

120 Queens Road

Leicester

Leicestershire

LE2 3FL

REGISTERED NUMBER:

08502570 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

Park House

37 Clarence Street

Leicester

Leicestershire

LE1 3RW

FIXED ASSETS

Tangible assets

4

66,455

91,550

Investments

5

6,000

-

72,455

91,550

CURRENT ASSETS

Stocks

107,250

99,550

Debtors

6

326,167

74,437

Cash at bank and in hand

239,000

364,903

672,417

538,890

CREDITORS

Amounts falling due within one year

7

(602,392

)

(404,602

)

NET CURRENT ASSETS

70,025

134,288

TOTAL ASSETS LESS CURRENT LIABILITIES

142,480

225,838

CREDITORS

Amounts falling due after more than one year

8

(68,246

)

(92,051

)

PROVISIONS FOR LIABILITIES

(16,288

)

(22,532

)

NET ASSETS

57,946

111,255

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

57,846

111,155

SHAREHOLDERS' FUNDS

57,946

111,255

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 July 2026 and were signed on its behalf by:

J R Sanchez - Director

1.	STATUTORY INFORMATION

Lewis Design Associates Ltd 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.

Turnover

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

Tangible fixed assets

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

Plant and machinery

-

15% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Stocks

Stocks and work in progress are valued at the lower of cost and estimated selling price less costs to

complete and sell, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 November 2024

38,541

902

112,410

29,103

180,956

Additions

-

-

-

1,998

1,998

At 31 October 2025

38,541

902

112,410

31,101

182,954

DEPRECIATION

At 1 November 2024

28,687

742

38,708

21,269

89,406

Charge for year

3,528

100

18,425

5,040

27,093

At 31 October 2025

32,215

842

57,133

26,309

116,499

NET BOOK VALUE

At 31 October 2025

6,326

60

55,277

4,792

66,455

At 31 October 2024

9,854

160

73,702

7,834

91,550

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

6,000

At 31 October 2025

6,000

NET BOOK VALUE

At 31 October 2025

6,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

309,431

59,768

Other debtors

16,736

14,669

326,167

74,437

Other debtors includes prepayments and accrued income of £16,736 (2024 - £16,736).

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

6,210

5,453

Hire purchase contracts

17,596

14,091

Trade creditors

204,313

146,928

Amounts owed to group undertakings

30,000

-

Taxation and social security

119,077

145,052

Other creditors

225,196

93,078

602,392

404,602

Other creditors includes accruals and deferred income of £144,467 (2024 - £14,667).

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

21,112

27,321

Hire purchase contracts

47,134

64,730

68,246

92,051

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more than 5 years

-

4,094

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.10.25

31.10.24

£

£

Hire purchase contracts

64,730

78,821

Hire purchase liabilities are secured on the individual assets being so acquired.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 31 October 2025 and the period ended 31 October 2024:

31.10.25

31.10.24

£

£

R A W Lewis

Balance outstanding at start of year

-

-

Amounts advanced

3,087

-

Amounts repaid

(3,087

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

J R Sanchez

Balance outstanding at start of year

-

-

Amounts advanced

32,951

69,627

Amounts repaid

(32,951

)

(69,627

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

The loan was repayable on demand and interest has been charged at the HMRC Official Rate.