AE & AT Lewis 31/03/2026 iXBRL

Company registration number: 05212100

AE & AT Lewis

Unaudited filleted financial statements

31 March 2026

AE & AT Lewis

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

AE & AT Lewis

Directors and other information


	Directors	Mr Alun Thomas Lewis
		Ms Ann Esyllt Stuart


	Company number	05212100


	Registered office	Mona Industrial Park
		Gwalchmai
		Holyhead
		Anglesey
		LL65 4RJ


	Business address	Mona Industrial Park
		Gwalchmai
		Holyhead
		Anglesey
		LL65 4RJ


	Accountants	Parker, O'Regan, Tann & Co
		Bangor Business Centre
		2 Farrar Road
		Bangor
		Gwynedd
		LL57 1LJ

AE & AT Lewis

Chartered Certified accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of AE & AT Lewis

Year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of AE & AT Lewis for the year ended 31 March 2026 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com.

This report is made solely to the board of directors of AE & AT Lewis, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of AE & AT Lewis and state those matters that we have agreed to state to the board of directors of AE & AT Lewis as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than AE & AT Lewis and its board of directors as a body for our work or for this report.

It is your duty to ensure that AE & AT Lewis has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of AE & AT Lewis. You consider that AE & AT Lewis is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of AE & AT Lewis. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Parker, O'Regan, Tann & Co

Chartered Certified Accountants

Bangor Business Centre

2 Farrar Road

Bangor

Gwynedd

LL57 1LJ

9 October 2026

AE & AT Lewis

Statement of financial position

31 March 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	5	1,538,934		1,649,095
		_______		_______
			1,538,934		1,649,095

Current assets
Stocks		125,607		89,000
Debtors	6	530,820		751,819
Cash at bank and in hand		15,110		160,726
		_______		_______
		671,537		1,001,545
Creditors: amounts falling due
within one year	7	( 900,817)		( 1,142,146)
		_______		_______
Net current liabilities			( 229,280)		( 140,601)
			_______		_______
Total assets less current liabilities			1,309,654		1,508,494

Creditors: amounts falling due
after more than one year	8		( 309,155)		( 438,848)

Provisions for liabilities			( 211,167)		( 223,899)

			_______		_______
Net assets			789,332		845,747
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			789,232		845,647
			_______		_______
Shareholders funds			789,332		845,747
			_______		_______

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- 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;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 09 October 2026 , and are signed on behalf of the board by:

Mr Alun Thomas Lewis

Director

Company registration number: 05212100

AE & AT Lewis

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Mona Industrial Park, Gwalchmai, Holyhead, Anglesey, LL65 4RJ.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

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


Plant and machinery	-	10 %	reducing balance
Fittings fixtures and equipment	-	12.5 %	reducing balance
Motor vehicles	-	12.5 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 45 (2025: 45 ).

5. Tangible assets

	Freehold property	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 April 2025	318,370	1,509,743	22,955	499,754	2,350,822
Additions	-	62,754	3,689	48,684	115,127
Disposals	-	( 100,000)	-	( 39,249)	( 139,249)
	_______	_______	_______	_______	_______
At 31 March 2026	318,370	1,472,497	26,644	509,189	2,326,700
	_______	_______	_______	_______	_______
Depreciation
At 1 April 2025	-	595,162	9,361	97,204	701,727
Charge for the year	-	91,733	2,194	54,268	148,195
Disposals	-	( 40,000)	-	( 22,156)	( 62,156)
	_______	_______	_______	_______	_______
At 31 March 2026	-	646,895	11,555	129,316	787,766
	_______	_______	_______	_______	_______
Carrying amount
At 31 March 2026	318,370	825,602	15,089	379,873	1,538,934
	_______	_______	_______	_______	_______
At 31 March 2025	318,370	914,581	13,594	402,550	1,649,095
	_______	_______	_______	_______	_______

6. Debtors

	2026	2025
	£	£
Trade debtors	530,640	749,319
Other debtors	180	2,500
	_______	_______
	530,820	751,819
	_______	_______

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	102,457	81,131
Trade creditors	385,937	522,744
Corporation tax	131	-
Social security and other taxes	231,154	201,852
Other creditors	181,138	336,419
	_______	_______
	900,817	1,142,146
	_______	_______

Bank loans are secured on the freehold property. Other loans are secured over the company's assets. Included in other creditors are obligations under finance leases and hire purchase agreements whichare secured on the assets concerned amounting to £148,430 (2025 - £293,097).

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	1,775	12,209
Other creditors	307,380	426,639
	_______	_______
	309,155	438,848
	_______	_______

Bank loans are secured on the freehold property. Other loans are secured over the company's assets. Other creditor includes obligations under finance leases and hire purchase which are secured on the assets concerned amounting to £307,380 (2025 - £426,639).