REGISTERED NUMBER: 05603508 (England and Wales)

LEWIS MOTORS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST OCTOBER 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

R P Nardone

REGISTERED OFFICE:

1

City Road

Cardiff

CF24 3BJ

REGISTERED NUMBER:

05603508 (England and Wales)

ACCOUNTANTS:

Carston ETL

Tudor House

16 Cathedral Road

Cardiff

CF11 9LJ

FIXED ASSETS

Intangible assets

4

5,625

9,750

Tangible assets

5

47,660

48,023

53,285

57,773

CURRENT ASSETS

Stocks

10,000

6,000

Debtors

6

4,000

4,000

Cash at bank

23,450

23,450

37,450

33,450

CREDITORS

Amounts falling due within one year

7

88,660

75,705

NET CURRENT LIABILITIES

(51,210

)

(42,255

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,075

15,518

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

1,975

15,418

SHAREHOLDERS' FUNDS

2,075

15,518

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 31st July 2026 and were signed by:

R P Nardone - Director

1.	STATUTORY INFORMATION

LEWIS MOTORS 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.

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

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

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.

Tangible fixed assets

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

Improvements to property

-

20% straight line on cost

Plant and machinery

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st November 2024

and 31st October 2025

82,500

AMORTISATION

At 1st November 2024

72,750

Amortisation for year

4,125

At 31st October 2025

76,875

NET BOOK VALUE

At 31st October 2025

5,625

At 31st October 2024

9,750

5.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

property

machinery

Totals

£

£

£

COST

At 1st November 2024

7,000

139,851

146,851

Additions

-

10,821

10,821

At 31st October 2025

7,000

150,672

157,672

DEPRECIATION

At 1st November 2024

6,300

92,528

98,828

Charge for year

-

11,184

11,184

At 31st October 2025

6,300

103,712

110,012

NET BOOK VALUE

At 31st October 2025

700

46,960

47,660

At 31st October 2024

700

47,323

48,023

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

4,000

4,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

30,005

34,940

Trade creditors

1,800

1,800

Taxation and social security

54,905

36,592

Other creditors

1,950

2,373

88,660

75,705

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100