| REGISTERED NUMBER: |
| E G LEWIS GROUP INTEGRATED SERVICES LTD |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED |
| 31 JANUARY 2026 |
| REGISTERED NUMBER: |
| E G LEWIS GROUP INTEGRATED SERVICES LTD |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED |
| 31 JANUARY 2026 |
| E G LEWIS GROUP INTEGRATED SERVICES LTD (REGISTERED NUMBER: 14182838) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| E G LEWIS GROUP INTEGRATED SERVICES LTD |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Ground Floor Cardigan House |
| Castle Court |
| Swansea Enterprise Park |
| Swansea |
| SA7 9LA |
| E G LEWIS GROUP INTEGRATED SERVICES LTD (REGISTERED NUMBER: 14182838) |
| BALANCE SHEET |
| 31 JANUARY 2026 |
| 2026 | 2025 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Investments | 4 |
| CURRENT ASSETS |
| Debtors | 5 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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 were approved by the Board of Directors and authorised for issue on |
| E G LEWIS GROUP INTEGRATED SERVICES LTD (REGISTERED NUMBER: 14182838) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| 1. | STATUTORY INFORMATION |
| E G Lewis Group Integrated Services Ltd is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Preparation of consolidated financial statements |
| The financial statements contain information about E G Lewis Group Integrated Services Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements. |
| Related party exemption |
| The company has taken advantage of the exemption in paragraph 33.1A of FRS 102 not to disclose transactions entered into between two or more members of a group, where any subsidiary undertaking which is a party to the transaction is wholly owned by a member of that group. |
| 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. |
| E G LEWIS GROUP INTEGRATED SERVICES LTD (REGISTERED NUMBER: 14182838) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| 2. | ACCOUNTING POLICIES - continued |
| Investments in subsidiary undertakings |
| Investments in subsidiary undertakings are measured at cost less accumulated impairment losses. |
| At each reporting date the directors assess whether there is any indication that an investment may be impaired. Where an indication exists, the recoverable amount of the investment is estimated, being the higher of its fair value less costs to sell and its value in use. Where the carrying amount exceeds the recoverable amount, an impairment loss is recognised in profit or loss. An impairment loss is reversed if the reasons for it no longer apply, but only to the extent that the carrying amount does not exceed the amount that would have been determined had no impairment been recognised. |
| Going Concern |
| At 31 January 2026 the company had net current liabilities of £508,960. These arise mainly from £575,000 owed to its subsidiary, Spectra Asset Integrity Management Ltd, which is repayable on demand. Excluding this balance, the company's cash at bank of £129,482 exceeds its other liabilities. The company is a holding company with no trading income, and its ability to settle the balance owed to Spectra Asset Integrity Management Ltd depends on dividends from its subsidiaries. |
| Spectra Asset Integrity Management Ltd has confirmed that it will not seek repayment of this balance, other than to the extent that the company has resources available to repay it, for a period of at least twelve months from the date of approval of these financial statements. |
| Having considered this confirmation and the company's forecast cash requirements for a period of at least twelve months from the date of approval of these financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for that period. The directors have not identified any material uncertainties that may cast significant doubt on the company's ability to continue as a going concern. Accordingly, they continue to adopt the going concern basis in preparing the financial statements. |
| 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. |
| Basic financial liabilities |
| Basic financial liabilities, including trade and other payables, bank loans and loans from fellow group companies are initially recognised at transaction price unless the measurement 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. |
| Debtors |
| Short term debtors are measured at transaction price, less any impairment. Amounts owed by group undertakings are repayable on demand and are measured at the undiscounted amount receivable, less any impairment. |
| Cash at bank |
| Cash at bank comprises cash held in bank accounts and short term highly liquid investments with a maturity of three months or less from the date of acquisition or opening of the deposit or similar account. |
| Creditors |
| Short term creditors are measured at the transaction price. Amounts owed to group undertakings are repayable on demand and are measured at the undiscounted amount payable |
| E G LEWIS GROUP INTEGRATED SERVICES LTD (REGISTERED NUMBER: 14182838) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was NIL (2025 - NIL). |
| 4. | FIXED ASSET INVESTMENTS |
| Shares in |
| group |
| undertakings |
| £ |
| COST |
| At 1 February 2025 |
| Disposals | ( |
) |
| At 31 January 2026 |
| NET BOOK VALUE |
| At 31 January 2026 |
| At 31 January 2025 |
| The company's investments at the Balance Sheet date in the share capital of companies include the following: |
| Registered office: Tank Farm Road, Llandarcy, Neath, SA10 6EN |
| Nature of business: |
| % |
| Class of shares: | holding |
| 2026 | 2025 |
| £ | £ |
| Aggregate capital and reserves |
| Profit for the year |
| Registered office: Tank Farm Road, Llandarcy, Neath, SA10 6EN |
| Nature of business: |
| % |
| Class of shares: | holding |
| 2026 | 2025 |
| £ | £ |
| Aggregate capital and reserves |
| Profit for the year |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Amounts owed by group undertakings |
| Other debtors |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Amounts owed to group undertakings |
| Taxation and social security |
| Other creditors |