Company registration number: 15942473
Annual report and unaudited financial statements
for the year ended 30 September 2026
for
Lewis Accountancy Ltd
Pages for filing with the Registrar
Company registration number: 15942473
Lewis Accountancy Ltd
Balance sheet
as at 30 September 2026
30 Sep 26 30 Sep 25
Note £ £ £ £
Fixed assets
Goodwill 4 65,536 40,159
Tangible assets 5 7,063 616
72,599 40,775
Current assets
Stocks 5,000 -
Debtors 6 11,749 1,732
Cash at bank and in hand 67,335 3,175
84,084 4,907
Creditors: amounts falling due within one year
7 (65,345) (40,502)
Net current assets/(liabilities) 18,739 (35,595)
Total assets less current liabilities 91,338 5,180
Creditors: Amounts falling due after more than one year
(43,351) -
NET ASSETS 47,987 5,180
Capital and reserves
Called up share capital 2 1
Profit and loss account 47,985 5,179
TOTAL EQUITY 47,987 5,180
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 September 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
1
Company registration number: 15942473
Lewis Accountancy Ltd
Balance sheet - continued
as at 30 September 2026
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 to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 1 October 2026 and signed on its behalf by:
D Lewis, Director
1 October 2026
2
Lewis Accountancy Ltd
Notes to the financial statements
for the year ended 30 September 2026
1 Company information
Lewis Accountancy Ltd is a private company registered in England and Wales. Its registered number is 15942473. The company is limited by shares. Its registered office is 2 Thirlebrook Cottages, Aston Cross, Tewkesbury, GL20 8LN.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 is being amortised on the following basis: 10% straight line.
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.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 20% straight line
Fixtures & fittings - 25% straight line
Computer equipment - 25% straight line
3
Lewis Accountancy Ltd
Notes to the financial statements - continued
for the year ended 30 September 2026
2 Accounting policies - continued
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first -in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.
Taxation
Taxation for the year comprises current taxation. 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 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.
3 Average number of employees
During the year the average number of employees was 2 (2025 - Nil).
4 Goodwill
£
Cost
At 1 October 2025 41,189
Additions 31,048
At 30 September 2026 72,237
Amortisation
At 1 October 2025 1,030
Charge for year 5,671
At 30 September 2026 6,701
Net book value
At 30 September 2026 65,536
At 30 September 2025 40,159
4
Lewis Accountancy Ltd
Notes to the financial statements - continued
for the year ended 30 September 2026
5 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 October 2025 648
Additions 6,632
At 30 September 2026 7,280
Depreciation
At 1 October 2025 32
Charge for year 185
At 30 September 2026 217
Net book value
At 30 September 2026 7,063
At 30 September 2025 616
6 Debtors
30 Sep 26 30 Sep 25
£ £
Trade debtors 5,320 1,732
Other debtors 6,175 -
Prepayments and accrued income 254 -
11,749 1,732
7 Creditors: amounts falling due within one year
30 Sep 26 30 Sep 25
£ £
Bank loans and overdrafts 10,938 -
Trade creditors - (2)
Amounts owed to directors 12,289 18,201
Other creditors 25,826 20,908
Taxation 10,584 795
Social security and other tax 5,108 -
Accruals and deferred income 600 600
65,345 40,502
5
Lewis Accountancy Ltd
Notes to the financial statements - continued
for the year ended 30 September 2026
8 Advances, credit and guarantees granted to directors
The following advances and credits to a director subsisted during the periods ended 30 September 2026 and 30 September 2025.
30 Sep 26 30 Sep 25
£ £
Mr D J Lewis
Balance outstanding at start of year 18,201 -
Amounts advanced 31,179 27,244
Amounts repaid (37,091) (9,043)
Balance outstanding at end of year 12,289 18,201
Loan is unsecured, interest-free and repayable on demand.
9 Controlling party
The ultimate controlling party is Mr D J Lewis due to holding the majority of the voting rights in the company.
6