REGISTERED NUMBER: 03745897 (England and Wales)

Financial Statements for the Year Ended 30 April 2026

for

Lewis Howdle Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr J R Jones

REGISTERED OFFICE:

14 Haygate Road

Wellington

Telford

Shropshire

TF1 1QA

REGISTERED NUMBER:

03745897 (England and Wales)

ACCOUNTANTS:

Haines Watts Wolverhampton Limited

Keepers Lane

The Wergs

Wolverhampton

West Midlands

WV6 8UA

FIXED ASSETS

Tangible assets

4

9,997

8,670

CURRENT ASSETS

Debtors

5

62,289

71,284

Cash at bank

160,522

98,605

222,811

169,889

CREDITORS

Amounts falling due within one year

6

48,439

41,361

NET CURRENT ASSETS

174,372

128,528

TOTAL ASSETS LESS CURRENT LIABILITIES

184,369

137,198

PROVISIONS FOR LIABILITIES

2,499

2,168

NET ASSETS

181,870

135,030

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

181,770

134,930

SHAREHOLDERS' FUNDS

181,870

135,030

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 August 2026 and were signed by:

Mr J R Jones - Director

1.	STATUTORY INFORMATION

Lewis Howdle 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.

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.

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover

The turnover shown in the profit and loss account is the amount receivable for the provision of goods and services falling within the Company's activities, net of Value Added Tax, rebates and trade discounts.

Turnover from the provision of goods and services is recognised in the accounting period in which the Company obtains the right to consideration in exchange for its performance and when the amounts to be recognised are fixed or determinable and collectability is reasonably assured.

In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year.

Tangible fixed assets

All tangible fixed assets are initially recorded at cost.

Depreciation

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Improvements to Leasehold Property

- 2% straight line

Fixtures & Fittings

- 15% reducing balance

Office Equipment

- 15% reducing balance

Motor Vehicles

- 25% reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as the financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the asset of the company after deducting all of its liabilities

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Fixtures

Leasehold

and

Motor

Office

Property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 May 2025

1,875

11,701

30,129

8,978

52,683

Additions

-

-

-

2,203

2,203

At 30 April 2026

1,875

11,701

30,129

11,181

54,886

DEPRECIATION

At 1 May 2025

616

10,950

28,244

4,203

44,013

Charge for year

37

113

471

255

876

At 30 April 2026

653

11,063

28,715

4,458

44,889

NET BOOK VALUE

At 30 April 2026

1,222

638

1,414

6,723

9,997

At 30 April 2025

1,259

751

1,885

4,775

8,670

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

33,965

34,526

Amounts recoverable on

contracts

24,386

32,547

Other debtors

240

240

Prepayments and accrued income

3,698

3,971

62,289

71,284

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

1,069

837

Taxation and social security

28,785

29,091

Other creditors

18,585

11,433

48,439

41,361

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100