REGISTERED NUMBER: 00470930 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

W. J. LEWIS (BUILDERS MERCHANTS)

LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs. G.E. Moore

D.C. Moore

SECRETARY:

Mr. D.C. Moore

REGISTERED OFFICE:

Mills Hill Road

Middleton

Manchester

Lancashire

M24 2FB

REGISTERED NUMBER:

00470930 (England and Wales)

ACCOUNTANTS:

Wyatt, Morris, Golland & Co.

Chartered Accountants

Park House

200 Drake Street

Rochdale, Lancashire

OL16 1PJ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

888,344

958,434

Investments

6

24,020

24,020

912,364

982,454

CURRENT ASSETS

Stocks

416,207

440,858

Debtors

124,479

173,379

Investments

134,374

88,584

Cash at bank and in hand

8,696

10,012

683,756

712,833

CREDITORS

Amounts falling due within one year

291,751

312,497

NET CURRENT ASSETS

392,005

400,336

TOTAL ASSETS LESS CURRENT LIABILITIES

1,304,369

1,382,790

CREDITORS

Amounts falling due after more than one year

(40,038

)

(72,068

)

PROVISIONS FOR LIABILITIES

8

(40,352

)

(53,660

)

NET ASSETS

1,223,979

1,257,062

CAPITAL AND RESERVES

Called up share capital

600

600

Capital redemption reserve

400

400

Retained earnings

1,222,979

1,256,062

SHAREHOLDERS' FUNDS

1,223,979

1,257,062

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 23 September 2026 and were signed on its behalf by:

Mrs. G.E. Moore - Director

1.	STATUTORY INFORMATION

W. J. Lewis (Builders Merchants) 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.

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:-

Land and buildings

- 2%

on cost

Vending machines

-15%

on net book value

Plant and machinery

-20%

on net book value

Office furniture and fittings

-10%

on net book value

Motor vehicles

-25%

on net book value

Computer equipment

-20%

on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

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 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 defined contribution pension schemes. Contributions payable for the year are charged in the profit and loss account.

Other investments

Investments that have a readily ascertainable market value are valued at fair value.

Investments which do not have a readily ascertainable market value are valued at cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2024 - 23 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

and 31 December 2025

134,885

AMORTISATION

At 1 January 2025

and 31 December 2025

134,885

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

and 31 December 2025

1,499,994

DEPRECIATION

At 1 January 2025

541,560

Charge for year

70,090

At 31 December 2025

611,650

NET BOOK VALUE

At 31 December 2025

888,344

At 31 December 2024

958,434

The net book value of assets held under finance leases amounted to £91,193 (2024 - £121,593 and depreciation charged thereon amounted to £30,400 (2024 - £40,530).

6.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 January 2025

and 31 December 2025

376,125

PROVISIONS

At 1 January 2025

and 31 December 2025

352,105

NET BOOK VALUE

At 31 December 2025

24,020

At 31 December 2024

24,020

7.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank overdrafts

118,351

65,022

Hire purchase contracts

72,068

104,098

190,419

169,120

The bank loan and overdraft is secured over the property at Mills Hill Road, Middleton, Manchester, M24 2FB. The hire purchase creditor is secured over the assets purchased.

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

40,352

53,660

Deferred

tax

£

Balance at 1 January 2025

53,660

Credit to Statement of Income and Retained Earnings during year

(13,308

)

Balance at 31 December 2025

40,352

9.	RELATED PARTY DISCLOSURES

W J Lewis (Builders Merchants ) Ltd, wholly owns Harwood Jackson (Builders Merchants) Ltd. At the year end the balance outstanding on the inter company loan amounted to £22,720 (2024: £22,720) and this amount is included within creditors falling due within 1 year.

10.	ULTIMATE CONTROLLING PARTY

The directors Mr. D. Moore and Mrs. G. E. Moore own 95.0% of the issued share capital of the company and therefore have ultimate control.