Company registration number 14586514 (England and Wales)
Lewis Holdings Group Limited
Unaudited Financial Statements
For the period ended 30 June 2026
Lewis Holdings Group Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 3
Lewis Holdings Group Limited
Statement Of Financial Position
As at 30 June 2026
- 1 -
30 June 2026
31 March 2025
Notes
£
£
£
£
Current assets
Debtors
3
-
0
67,237
Cash at bank and in hand
68,217
71,779
68,217
139,016
Creditors: amounts falling due within one year
4
(68,117)
-
0
Net current assets
100
139,016
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
-
0
138,916
Total equity
100
139,016

For the financial period ended 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 29 July 2026 and are signed on its behalf by:
Mr J A Lewis
Director
Company registration number 14586514 (England and Wales)
Lewis Holdings Group Limited
Notes to the financial statements
For the period ended 30 June 2026
- 2 -
1
Accounting policies
Company information

Lewis Holdings Group Limited is a private company limited by shares incorporated in England and Wales. The registered office is 33 Coneygrey Close, Breadsall Hilltop, Derby, Derbyshire, DE21 4UA.

1.1
Reporting period

The company has extended its accounting year-end from 31 March 2026 to 30 June 2026 to align with its final day of trading prior to the company's closure.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Lewis Holdings Group Limited
Notes to the financial statements (continued)
For the period ended 30 June 2026
1
Accounting policies
(Continued)
- 3 -
Basic financial liabilities

Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2026
2025
Number
Number
Total
0
0
3
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
-
0
67,237
4
Creditors: amounts falling due within one year
2026
2025
£
£
Other creditors
68,117
-
0
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