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Registered number: 05479970
LEWIS ARCHITECTURE LIMITED
Unaudited Financial Statements
For The Year Ended 31 May 2026
Hollingsworth & Co Limited
Chartered Accountants
Coppice House
Halesfield 7
Telford
Shropshire
TF7 4NA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05479970
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 344,185 294,396
Investment Properties 6 50,000 50,000
394,185 344,396
CURRENT ASSETS
Debtors 7 52,795 61,177
Cash at bank and in hand 141,090 148,661
193,885 209,838
Creditors: Amounts Falling Due Within One Year 8 (61,249 ) (68,210 )
NET CURRENT ASSETS (LIABILITIES) 132,636 141,628
TOTAL ASSETS LESS CURRENT LIABILITIES 526,821 486,024
Creditors: Amounts Falling Due After More Than One Year 9 - (4,376 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (15,858 ) (627 )
NET ASSETS 510,963 481,021
CAPITAL AND RESERVES
Called up share capital 10 101 101
Profit and Loss Account 510,862 480,920
SHAREHOLDERS' FUNDS 510,963 481,021
Page 1
Page 2
For the year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
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 for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr I Lewis
Director
28 October 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
LEWIS ARCHITECTURE LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 05479970 . The registered office is Coppice House, Halesfield 7, Telford, Shropshire, TF7 4NA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 0%
Motor Vehicles 25% NBV
Fixtures & Fittings 20% NBV
Computer Equipment 33.3% SL
2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2025: 4)
4 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 June 2025 1,540
As at 31 May 2026 1,540
Amortisation
As at 1 June 2025 1,540
As at 31 May 2026 1,540
Net Book Value
As at 31 May 2026 -
As at 1 June 2025 -
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5. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 June 2025 237,000 48,233 6,414 26,988 318,635
Additions - 159,965 - 2,739 162,704
Disposals - (107,633 ) (380 ) (3,288 ) (111,301 )
As at 31 May 2026 237,000 100,565 6,034 26,439 370,038
Depreciation
As at 1 June 2025 - 1,507 4,000 18,732 24,239
Provided during the period - 1,722 481 4,262 6,465
Disposals - (1,507 ) (371 ) (2,973 ) (4,851 )
As at 31 May 2026 - 1,722 4,110 20,021 25,853
Net Book Value
As at 31 May 2026 237,000 98,843 1,924 6,418 344,185
As at 1 June 2025 237,000 46,726 2,414 8,256 294,396
6. Investment Property
2026
£
Fair Value
As at 1 June 2025 and 31 May 2026 50,000
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 37,755 57,453
Other debtors 15,040 3,724
52,795 61,177
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8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 7,771 5,363
Bank loans and overdrafts 4,623 10,342
Other creditors 6,869 5,116
Taxation and social security 41,986 47,389
61,249 68,210
9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans - 4,376
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 101 101
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