During the year, the company made an advance of £7,743 (2025: £nil) to a director by way of director's loan. The loan was interest-free with no due date for repayment.

The average number of persons, including directors, employed by the company during the year was as follows:

Lewis Commercial Finance Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 23-25 Waterloo Place, Warwick Street, Leamington Spa, Warwickshire, England, CV32 5LA.

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

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

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been 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 profit and loss account within the financial statements.true