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Registered number: 02441670









LION MATCH HOLDINGS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
LION MATCH HOLDINGS LIMITED
REGISTERED NUMBER: 02441670

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 3 
255,573
255,573

  
255,573
255,573

Current assets
  

Cash at bank and in hand
 4 
584
584

  
584
584

Creditors: amounts falling due within one year
 5 
(90,388)
(90,388)

Net current liabilities
  
 
 
(89,804)
 
 
(89,804)

Total assets less current liabilities
  
165,769
165,769

  

Net assets
  
165,769
165,769


Capital and reserves
  

Called up share capital 
  
700,000
700,000

Profit and loss account
  
(534,231)
(534,231)

  
165,769
165,769


Page 1

 
LION MATCH HOLDINGS LIMITED
REGISTERED NUMBER: 02441670
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023

For the year ended 31 December 2023 the company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




S C Stevenson
Director

Date: 24 September 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
LION MATCH HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Lion Match Holdings Limited is a private company limited by shares and registered in England and Wales. The registered office address is Sealand, 22-24 Ely Place, London, EC1N 6TE. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in Pounds Sterling, rounded to the nearest £1.

 
2.2

Exemption from preparing consolidated financial statements

The company is a parent company that is also a subsidiary included in the consolidated financial statements of a larger group by a parent undertaking established under the law of any part of the United Kingdom and is therefore exempt from the requirement to prepare consolidated financial statements under section 400 of the Companies Act 2006.

 
2.3

Going concern

After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence and meet its liabilities as they fall due for the foreseeable future, being a period of at least twelve months from the date these financial statements were approved. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term 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.

Page 3

 
LION MATCH HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

3.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2023
1,263,139



At 31 December 2023

1,263,139



Impairment


At 1 January 2023
1,007,566



At 31 December 2023

1,007,566



Net book value



At 31 December 2023
255,573



At 31 December 2022
255,573


4.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
584
584

584
584



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
90,388
90,388

90,388
90,388


Page 4

 
LION MATCH HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

6.


Related party transactions

The company has taken advantage of the exemption contained in FRS 102 section 33 "Related Party Disclosures" from disclosing transactions with entities which are a wholly owned part of the group.


7.


Controlling party

The company is a subsidiary undertaking of Continental Holdings S.A., incorporated in Luxembourg. The ultimate controlling party is the Lurego Trust, registered in Guernsey.
The results of the company are consolidated in Continental Holdings S.A.. The consolidated financial statements of this group are not available to the public.

Page 5