REGISTERED NUMBER: 11487119 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

LEWIS BROS (WARRINGTON) LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs M T Manfredi

REGISTERED OFFICE:

1 Lilford Street

Warrington

United Kingdom

WA5 0LJ

REGISTERED NUMBER:

11487119 (England and Wales)

ACCOUNTANTS:

Walker Begley Limited

Chartered Accountants

207 Knutsford Road

Grappenhall

Warrington

Cheshire

WA4 2QL

FIXED ASSETS

Tangible assets

4

1,179,957

1,049,980

CURRENT ASSETS

Stocks

110,901

101,809

Debtors

99,202

90,639

Cash at bank and in hand

376,370

433,025

586,473

625,473

CREDITORS

Amounts falling due within one year

519,547

611,688

NET CURRENT ASSETS

66,926

13,785

TOTAL ASSETS LESS CURRENT LIABILITIES

1,246,883

1,063,765

PROVISIONS FOR LIABILITIES

115,421

76,974

NET ASSETS

1,131,462

986,791

CAPITAL AND RESERVES

Called up share capital

5

5

Retained earnings

1,131,457

986,786

1,131,462

986,791

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 director acknowledges her 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the director and authorised for issue on 29 October 2026 and were signed by:

Mrs M T Manfredi - Director

1.	STATUTORY INFORMATION

Lewis Bros (Warrington) 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Investment property

Included within freehold property is investment property valued at £285,404. The property is considered to be investment property as defined in FRS 102.

The investment property is included at fair value and gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2025 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

1,399,044

Additions

245,750

Disposals

(84,000

)

At 31 March 2026

1,560,794

DEPRECIATION

At 1 April 2025

349,064

Charge for year

108,245

Eliminated on disposal

(76,472

)

At 31 March 2026

380,837

NET BOOK VALUE

At 31 March 2026

1,179,957

At 31 March 2025

1,049,980

5.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The director has made an unsecured interest free loan available to the company. The balance at 31st March 2026 was £114,432 (2025 £458,096). There are no fixed repayment terms.