REGISTERED NUMBER: 11922746 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Alex Lewis (Llandewi Garage) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A R Lewis

Mrs F D A O'Brien

REGISTERED OFFICE:

Alex Lewis Llandewi

Gower

Swansea

SA3 1AU

REGISTERED NUMBER:

11922746 (England and Wales)

ACCOUNTANTS:

DGL Accountancy Services Limited

Chartered Certified Accountants

35 Hen Parc Avenue

Upper Killay

Swansea

SA2 7HA

FIXED ASSETS

Tangible assets

4

109,187

85,668

CURRENT ASSETS

Stocks

6,460

5,970

Debtors

5

293,652

6,521

Cash at bank and in hand

217,631

363,917

517,743

376,408

CREDITORS

Amounts falling due within one year

6

118,213

53,861

NET CURRENT ASSETS

399,530

322,547

TOTAL ASSETS LESS CURRENT LIABILITIES

508,717

408,215

PROVISIONS FOR LIABILITIES

8

26,390

20,100

NET ASSETS

482,327

388,115

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

482,227

388,015

SHAREHOLDERS' FUNDS

482,327

388,115

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 October 2026 and were signed on its behalf by:

A R Lewis - Director

1.	STATUTORY INFORMATION

Alex Lewis (Llandewi Garage) Ltd 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 consists of the invoiced value (excluding VAT) for goods and services supplied to third parties.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are stated at the lower of cost and net realisable value, and have been valued by the directors.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Equipment

vehicles

Totals

£

£

£

COST

At 1 April 2025

91,166

35,993

127,159

Additions

18,750

29,500

48,250

Disposals

(2,100

)

(5,000

)

(7,100

)

At 31 March 2026

107,816

60,493

168,309

DEPRECIATION

At 1 April 2025

23,213

18,278

41,491

Charge for year

16,991

4,430

21,421

Eliminated on disposal

(1,602

)

(2,188

)

(3,790

)

At 31 March 2026

38,602

20,520

59,122

NET BOOK VALUE

At 31 March 2026

69,214

39,973

109,187

At 31 March 2025

67,953

17,715

85,668

The net book value of tangible fixed assets held under hire purchase at 31 March 2026 was £nil (2025 : £23,812).The depreciation provided on these assets in the year was £nil (2025 : £7,938).

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

5,400

6,521

Amounts owed by related undertaking

288,252

-

293,652

6,521

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

-

6,310

Trade creditors

16,351

22,456

Corporation tax

27,865

2,346

Social security and other taxes

1,802

1,797

VAT

10,345

17,340

Other creditors

3,571

3,114

Directors' current accounts

58,029

248

Accrued expenses

250

250

118,213

53,861

7.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Hire purchase contracts

-

6,310

8.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

26,390

20,100

Deferred

tax

£

Balance at 1 April 2025

20,100

Charge to Income Statement during year

6,290

Balance at 31 March 2026

26,390

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

100

Ordinary

£1

100

100

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

£

A R Lewis

Balance outstanding at start of year

(248

)

34,189

Amounts repaid

(57,781

)

(34,437

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(58,029

)

(248

)

11.	RELATED PARTY DISCLOSURES

During the year, total dividends of £16,000 (2025 - £16,000) were paid to the directors .

A R Lewis received rent in the sum of £12,000 in his capacity as landlord of the trading premises. There is a formal lease in existence.

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is A R Lewis.