| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 31 May 2026 |
| for |
| LEWIS AND CO PLANNING SOUTH EAST LIMITED |
| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 31 May 2026 |
| for |
| LEWIS AND CO PLANNING SOUTH EAST LIMITED |
| LEWIS AND CO PLANNING SOUTH EAST LIMITED (REGISTERED NUMBER: 05809390) |
| Contents of the Financial Statements |
| for the year ended 31 May 2026 |
| Page |
| Company Information | 1 |
| Income Statement | 2 |
| Balance Sheet | 3 |
| Notes to the Financial Statements | 4 |
| LEWIS AND CO PLANNING SOUTH EAST LIMITED |
| Company Information |
| for the year ended 31 May 2026 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| Preston Park House |
| South Road |
| Brighton |
| East Sussex |
| BN1 6SB |
| BANKERS: |
| 153 North Street |
| Brighton |
| East Sussex |
| BN1 1SW |
| LEWIS AND CO PLANNING SOUTH EAST LIMITED (REGISTERED NUMBER: 05809390) |
| Income Statement |
| for the year ended 31 May 2026 |
| 2026 | 2025 |
| Notes | £ | £ |
| TURNOVER |
| Cost of sales | ( |
) | ( |
) |
| GROSS PROFIT |
| Administrative expenses | ( |
) | ( |
) |
| OPERATING LOSS | ( |
) | ( |
) |
| Interest receivable and similar income |
| LOSS BEFORE TAXATION | 4 | ( |
) | ( |
) |
| Tax on loss | 5 |
| LOSS FOR THE FINANCIAL YEAR | ( |
) | ( |
) |
| LEWIS AND CO PLANNING SOUTH EAST LIMITED (REGISTERED NUMBER: 05809390) |
| Balance Sheet |
| 31 May 2026 |
| 2026 | 2025 |
| Notes | £ | £ |
| FIXED ASSETS |
| Tangible assets | 6 |
| CURRENT ASSETS |
| Debtors | 7 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 8 | ( |
) | ( |
) |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CAPITAL AND RESERVES |
| Called up share capital | 10 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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 were approved by the Board of Directors and authorised for issue on |
| LEWIS AND CO PLANNING SOUTH EAST LIMITED (REGISTERED NUMBER: 05809390) |
| Notes to the Financial Statements |
| for the year ended 31 May 2026 |
| 1. | STATUTORY INFORMATION |
| Lewis And Co Planning South East Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover represents the fair value of consideration received or receivable net of VAT and trade discounts. Revenue from the sale of planning consultancy services is recognised at the point of sale. |
| Tangible fixed assets |
| Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management. |
| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. |
| Bicycles | - | 25% on cost |
| Fixtures, fittings and equipment | - | 25% on cost |
| Computer equipment | - | 25% on cost |
| Leasehold improvements | - | Over term of lease |
| Financial instruments |
| 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 entity after deducting all of its financial liabilities. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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. |
| LEWIS AND CO PLANNING SOUTH EAST LIMITED (REGISTERED NUMBER: 05809390) |
| Notes to the Financial Statements - continued |
| for the year ended 31 May 2026 |
| 2. | ACCOUNTING POLICIES - continued |
| 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. |
| Going concern |
| The directors have a reasonable expectation that the company has adequate resources to continue in existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements. |
| Impairment |
| At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of an asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 2026 | 2025 |
| £ | £ |
| Directors' remuneration |
| Directors' pension contributions to money purchase schemes |
| Information regarding the highest paid director is as follows: |
| 2026 | 2025 |
| £ | £ |
| Emoluments etc |
| Pension contributions to money purchase schemes |
| 4. | LOSS BEFORE TAXATION |
| The loss is stated after charging: |
| 2026 | 2025 |
| £ | £ |
| Depreciation - owned assets |
| 5. | TAXATION |
| Analysis of the tax charge |
| No liability to UK corporation tax arose for the year ended 31 May 2026 nor for the year ended 31 May 2025. |
| LEWIS AND CO PLANNING SOUTH EAST LIMITED (REGISTERED NUMBER: 05809390) |
| Notes to the Financial Statements - continued |
| for the year ended 31 May 2026 |
| 6. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Leasehold | and | Computer |
| Improvements | Bicycles | equipment | equipment | Totals |
| £ | £ | £ | £ | £ |
| COST |
| At 1 June 2025 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 31 May 2026 |
| DEPRECIATION |
| At 1 June 2025 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 31 May 2026 |
| NET BOOK VALUE |
| At 31 May 2026 |
| At 31 May 2025 |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 9. | LEASING AGREEMENTS |
| Minimum lease payments under non-cancellable operating leases fall due as follows: |
| 2026 | 2025 |
| £ | £ |
| Within one year |
| LEWIS AND CO PLANNING SOUTH EAST LIMITED (REGISTERED NUMBER: 05809390) |
| Notes to the Financial Statements - continued |
| for the year ended 31 May 2026 |
| 10. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2026 | 2025 |
| value: | £ | £ |
| Ordinary A | £1 | 102 | 102 |