REGISTERED NUMBER: 07476424 (England and Wales)

E. G. LEWIS HOLDINGS LIMITED

STRATEGIC REPORT,

REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 JANUARY 2026

Page

Company Information

1

Strategic Report

2

Report of the Directors

4

Report of the Independent Auditors

5

Income Statement

8

Other Comprehensive Income

9

Statement of Financial Position

10

Statement of Changes in Equity

11

Notes to the Financial Statements

12

DIRECTORS:

T F Lewis

Mrs S W Lewis

REGISTERED OFFICE:

Tank Farm Road

Llandarcy

Neath

United Kingdon

SA10 6EN

REGISTERED NUMBER:

07476424 (England and Wales)

SENIOR STATUTORY AUDITOR:

Henry Lloyd-Davies

AUDITORS:

Bevan Buckland Audit Ltd (Statutory Auditors)

Ground Floor Cardigan House

Castle Court

Swansea Enterprise Park

Swansea

SA7 9LA

BANKERS:

Natwest

Phoenix Way

Llansamlet

Swansea

SA7 9FS

The directors present their strategic report for the year ended 31 January 2026.

The EG Lewis Holdings group aspire to be the leading multi-disciplined contractor in South Wales, delivering a premium service and effective solutions to our customers.

We value our people, customers, partners and the communities in which we operate.

Our core values and behaviours underpin everything we do;

Safety

We are in a hazardous business and everything we do relies upon the safety of our workforce and the communities around us. Safe working is good business and takes priority above all.

Leadership

Our leaders have created a vision and will passionately own and drive it to completion.

Our people share our vision and work in line with our actions, beliefs, values, and goals.

Responsibility

We care about the safe management of the environment. We are committed to supporting the communities which we operate. Our people operate in an ethical manner at all times.

Excellence

We strive for excellence through systematic and disciplined management of our operations and commit to quality outcomes, having a thirst to learn, and to improve.

Discipline

We follow and uphold the rules and standards we set for our company. If something is not right, we correct it.

REVIEW OF BUSINESS

The company is an intermediate holding company within the group headed by E G Lewis Group Industrial Services Ltd. It holds the entire share capital of E G Lewis & Company Limited and Skelton Thomas Engineering Limited. The group’s aim is to be the leading multi-disciplined contractor in South Wales, delivering a premium service and effective solutions to its customers.

The company previously hired plant and machinery to other group undertakings. This activity ceased during the prior year as part of a reorganisation of the wider group, and the company had no turnover in the year (2025: £176,786).

Income from shares in group undertakings was £930,000 (2025: £600,000), and profit before taxation was £910,326 (2025: £1,235,716). The prior year result included a gain of £500,000 on the waiver of a loan from an entity under common control. Dividends of £870,000 (2025: £1,350,000) were declared during the year, and the company had net assets of £24,057 at 31 January 2026 (2025: net liabilities of £15,660).

PRINCIPAL RISKS AND UNCERTAINTIES

The principal risk facing the company is that the value of its investments, and the recoverability of amounts owed to it, depend on the performance of its subsidiary undertakings and the wider group. The risks facing the trading subsidiaries, including customer concentration, health and safety and the recruitment of skilled staff, are described in their own financial statements and in the group financial statements of E G Lewis Group Industrial Services Ltd.

Health and Safety; Management ensure that appropriate training is provided and monitored across all areas of the business on a timely basis. We are proud to have an excellent safety record.

Recruitment of competent skilled trades people is always challenging; Management ensures competitive employment packages are offered together with a supportive working/reporting structure.

The business manages the liquidity risk by ensuring there are sufficient funds to meet payments with strict cash flow and credit control management and by having a good long-term relationship with its bank.

Senior management review the risks facing the group on an ongoing basis and take action to reduce them as they are identified.

KEY PERFORMANCE INDICATORS

Given the company's role as a holding company, the directors consider its key performance indicators to be profit or loss before taxation and net assets, both of which are discussed above.

ON BEHALF OF THE BOARD:

T F Lewis - Director

28 October 2026

The directors present their report with the financial statements of the company for the year ended 31 January 2026.

DIVIDENDS

No interim dividends were paid during the year ended 31 January 2026.

The directors recommend final dividends per share as follows:

Ordinary 'A' Shares 1 shares

£14,500

Ordinary 'B' Shares 1 shares

£14,500

Ordinary 'C' Shares 1 shares

£14,500

The total distribution of dividends for the year ended 31 January 2026 will be £ 870,000 .

DIRECTORS

The directors shown below have held office during the whole of the period from 1 February 2025 to the date of this report.

T F Lewis

Mrs S W Lewis

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

ON BEHALF OF THE BOARD:

T F Lewis - Director

28 October 2026

Opinion

We have audited the financial statements of E. G. Lewis Holdings Limited (the 'company') for the year ended 31 January 2026 which comprise the Income Statement, Other Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

-	give a true and fair view of the state of the company's affairs as at 31 January 2026 and of its profit for the year then ended;

-	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

-	have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

-	the information given in the Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

-	adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

-	the financial statements are not in agreement with the accounting records and returns; or

-	certain disclosures of directors' remuneration specified by law are not made; or

-	we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page four, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Extent to which the audit was considered capable of detecting irregularities, including fraud

We identify and assess the risks of material misstatement of the Financial Statements, whether due to fraud or error, and then, design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.

We discussed our audit independence complying with the Revised Ethical Standard 2024 with the engagement team members whilst planning the audit and continually monitored our independence throughout the process.

Identifying and assessing potential risks related to irregularities.

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

-

enquiring of management, including obtaining and reviewing supporting documentation, concerning the Company's policies and procedures relating to:

-

identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non-compliance;

-

detecting and responding to the risks of fraud and whether they have knowledge of any actual. suspected or alleged fraud;

-

the internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations;

-

discussing among the engagement team how and where fraud might occur in the Financial Statements and any potential indicators of fraud. As part of this discussion, we identified potential for fraud in the following areas;

-

obtaining an understanding of the legal and regulatory frameworks that the Company operates in, focusing on those laws and regulations that had a direct effect on the Financial Statements or that had a fundamental effect on the operations of the Company, The key laws and regulations we considered in this context included the UK Companies Act and relevant tax legislation.

Audit response to risks identified

In addition to the above, our procedures to respond to risks identified included the following:

-

reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with relevant laws and regulations;

-

enquiring of management concerning actual and potential litigation and claims; performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud;

-

reading minutes of meetings of those charged with governance and reviewing correspondence with HMRC; and

-

in addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments;

-

assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and

-

evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Henry Lloyd-Davies (Senior Statutory Auditor)

for and on behalf of Bevan Buckland Audit Ltd (Statutory Auditors)

Ground Floor Cardigan House

Castle Court

Swansea Enterprise Park

Swansea

SA7 9LA

28 October 2026

REVENUE

-

176,786

Cost of sales

10,104

10,104

GROSS (LOSS)/PROFIT

(10,104

)

166,682

Administrative expenses

9,570

30,966

(19,674

)

135,716

Other operating income

3

-

500,000

OPERATING (LOSS)/PROFIT

5

(19,674

)

635,716

Income from shares in group undertakings

930,000

600,000

PROFIT BEFORE TAXATION

910,326

1,235,716

Tax on profit

6

609

131,782

PROFIT FOR THE FINANCIAL YEAR

909,717

1,103,934

PROFIT FOR THE YEAR

909,717

1,103,934

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

909,717

1,103,934

FIXED ASSETS

Property, plant and equipment

8

15,146

25,251

Investments

9

10,160

10,160

25,306

35,411

CURRENT ASSETS

Debtors

10

602,580

422,401

Cash at bank

280,115

424,130

882,695

846,531

CREDITORS

Amounts falling due within one year

11

883,944

897,602

NET CURRENT LIABILITIES

(1,249

)

(51,071

)

TOTAL ASSETS LESS CURRENT LIABILITIES

24,057

(15,660

)

CAPITAL AND RESERVES

Called up share capital

14

60

60

Retained earnings

15

23,997

(15,720

)

SHAREHOLDERS' FUNDS

24,057

(15,660

)

The financial statements were approved by the Board of Directors and authorised for issue on 28 October 2026 and were signed on its behalf by:

T F Lewis - Director

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 February 2024

60

230,346

230,406

Changes in equity

Dividends

-

(1,350,000

)

(1,350,000

)

Total comprehensive income

-

1,103,934

1,103,934

Balance at 31 January 2025

60

(15,720

)

(15,660

)

Changes in equity

Dividends

-

(870,000

)

(870,000

)

Total comprehensive income

-

909,717

909,717

Balance at 31 January 2026

60

23,997

24,057

1.	STATUTORY INFORMATION

E. G. Lewis Holdings Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Financial Reporting Standard 102 - reduced disclosure exemptions

The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

•

the requirements of Section 7 Statement of Cash Flows;

•

the requirement of paragraph 3.17(d).

Preparation of consolidated financial statements

The financial statements contain information about E. G. Lewis Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertakings are included by full consolidation in the consolidated financial statements of its parent, E G Lewis Group Industrial Services Ltd, Tank Farm Road, Llandarcy, Neath, SA10 6EN.

Turnover

Rental income arising from leases is accounted for on a straight line basis over the lease term.

Tangible fixed assets

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

Motor vehicles

-

25% on cost

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Trade debtors, loans and other receivables that have fixed or determinable payments that are not quoted in an active market are classified as 'loans and receivables'. Loans and receivables are measured at amortised cost using the effective interest method, less any impairment.

Interest is recognised by applying the effective interest rate, except for short-term receivables when the recognition of interest would be immaterial. The effective interest method is a method of calculating the amortised cost of a debt instrument and of allocating the interest income over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash receipts through the expected life of the debt instrument to the net carrying amount on initial recognition.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Basic financial liabilities

Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into, An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Investment in subsidiaries

Investment in subsidiary undertakings are recognised at cost.

Trade Debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provisions for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Going Concern

The financial statements have been prepared on a going concern basis. The company is an intermediate holding company, and its ability to meet its liabilities as they fall due depends on the continued support of the wider group, including amounts owed to group undertakings not being called for repayment. The company’s parent undertaking has confirmed that it will continue to provide such financial support as is necessary for a period of at least twelve months from the date of approval of these financial statements.

Having considered this support and the financial position of the group, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, and they have not identified any material uncertainties that may cast significant doubt on the company’s ability to continue as a going concern.

3.	OTHER OPERATING INCOME

In the prior year, the company received a loan of £500,000 from an associated company. This loan was subsequently written off before the year end. The write off has been recognised in the profit and loss under other income as a gain from the loan forgiveness. The liability has been reduced to nil in the balance sheet.

4.	EMPLOYEES AND DIRECTORS

There were no staff costs for the year ended 31 January 2026 nor for the year ended 31 January 2025.

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

2026

2025

£

£

Directors' remuneration

-

-

5.	OPERATING (LOSS)/PROFIT

The operating loss (2025 - operating profit) is stated after charging:

2026

2025

£

£

Depreciation - owned assets

10,105

10,104

Loss on disposal of fixed assets

-

16,687

Auditors' remuneration

6,000

6,000

6.

TAXATION

Analysis of the tax charge

The tax charge on the profit for the year was as follows:

2026

2025

£

£

Current tax:

UK corporation tax

-

157,877

Deferred tax

609

(26,095

)

Tax on profit

609

131,782

7.

DIVIDENDS

2026

2025

£

£

Ordinary 'A' Shares shares of 1 each

Final

609,000

945,000

Ordinary 'B' Shares shares of 1 each

Final

217,500

337,500

Ordinary 'C' Shares shares of 1 each

Final

43,500

67,500

870,000

1,350,000

8.	PROPERTY, PLANT AND EQUIPMENT

Motor

vehicles

£

COST

At 1 February 2025

and 31 January 2026

40,406

DEPRECIATION

At 1 February 2025

15,155

Charge for year

10,105

At 31 January 2026

25,260

NET BOOK VALUE

At 31 January 2026

15,146

At 31 January 2025

25,251

9.	FIXED ASSET INVESTMENTS

Unlisted

investments

£

COST

At 1 February 2025

and 31 January 2026

10,160

NET BOOK VALUE

At 31 January 2026

10,160

At 31 January 2025

10,160

The company's investments at the Statement of Financial Position date in the share capital of companies include the following:

E G Lewis & Company Limited

Registered office: Tank Farm Road, Llandarcy, Neath, United Kingdom, SA10 6EN

Nature of business: Industrial Painters

%

Class of shares:

holding

Ordinary

100.00

2026

2025

£

£

Aggregate capital and reserves

1,003,962

1,001,444

Profit for the year

282,518

194,130

Skelton Thomas Engineering Limited

Registered office: Tank Farm Road, Llandarcy, Neath, United Kingdom, SA10 6EN

Nature of business: Engineering,fabrication and sign making.

%

Class of shares:

holding

Ordinary

100.00

2026

2025

£

£

Aggregate capital and reserves

1,621,517

1,613,566

Profit for the year

657,951

349,073

10.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by group undertakings

584,043

401,782

Due from common control entities

-

9,510

VAT

1,574

-

Deferred tax asset

10,500

11,109

Prepayments

6,463

-

602,580

422,401

11.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

8,602

-

Amounts owed to group undertakings

873,218

601,916

Tax

(3,877

)

157,877

VAT

-

131,808

Accruals and deferred income

6,000

6,000

Accrued expenses

1

1

883,944

897,602

12.	SECURED DEBTS

At 31 January 2026 Lloyds Bank PLC held fixed and floating charges, containing negative pledges, over the property and undertaking of the company. These charges were satisfied on 27 April 2026.

T F Lewis and Mrs S W Lewis, directors of the company, hold a fixed and floating charge, containing a negative pledge, over all the property and undertaking of the company, created on 11 August 2022.

13.	DEFERRED TAX

£

Balance at 1 February 2025

(11,109

)

Utilised during year

609

Balance at 31 January 2026

(10,500

)

14.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

42

Ordinary 'A' Shares

1

42

42

15

Ordinary 'B' Shares

1

15

15

3

Ordinary 'C' Shares

1

3

3

60

60

The 'A', 'B' and 'C' ordinary shares rank pari passu in all respects, each carrying one vote per share and equal rights to dividends and to capital on a winding up

15.

RESERVES

Retained

earnings

£

At 1 February 2025

(15,720

)

Profit for the year

909,717

Dividends

(870,000

)

At 31 January 2026

23,997

16.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Other related parties

2026

2025

£

£

Sales

-

158,463

Amount due from related party

-

9,510

17.	ULTIMATE PARENT UNDERTAKING AND CONTROLLING PARTY

The company's immediate and ultimate parent undertaking is E G Lewis Group Industrial Services Ltd (registered number 14183375), a company registered in England and Wales. Its registered office is Tank Farm Road, Llandarcy, Neath, SA10 6EN.

E G Lewis Group Industrial Services Ltd is the parent undertaking of both the largest and smallest group of undertakings of which the company is a member and for which group financial statements are prepared. Copies of the group financial statements can be obtained from Companies House or from the registered office above.

In the opinion of the directors, there is no single ultimate controlling party of E G Lewis Group Industrial Services Ltd.