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Registration number: 14583230

The Lion and Fox Holdings Limited

Annual Report and Unaudited Financial Statements

for the Year Ended 31 January 2025

 

The Lion and Fox Holdings Limited

Contents

Company Information

1

Directors' Report

2

Balance Sheet

3 to 4

Notes to the Unaudited Financial Statements

5 to 8

 

The Lion and Fox Holdings Limited

Company Information





 

Directors




 

Mr T C Wilmore

Mr Giles Harrison Wilmore

Registered office





 

11 Huddersfield Road
Holmfirth
West Yorkshire
HD9 2JR

Accountants

D & A Hill
18 T8 9 Brooke's Mill
Armitage Bridge
Huddersfield
HD4 7NR

 

The Lion and Fox Holdings Limited

Directors' Report
for the Year Ended 31 January 2025

The directors present their report and the financial statements for the year ended 31 January 2025.

Directors of the company

The directors who held office during the year were as follows:

Mr T C Wilmore

Mr H J S Hayre (ceased 18 October 2024)

Mr Giles Harrison Wilmore (appointed 18 October 2024)

Principal activity

The principal activity of the company is is that of llicensed restaurant.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 10 April 2025 and signed on its behalf by:
 

.........................................
Mr T C Wilmore
Director

 

The Lion and Fox Holdings Limited

(Registration number: 14583230 )
Balance Sheet as at 31 January 2025

Note

2025
£

2024
£

Fixed assets

 

Intangible assets

4

9,000

9,500

Current assets

 

Stocks

5

3,275

3,050

Debtors

6

4,973

-

Cash at bank and in hand

 

9,736

8,736

 

17,984

11,786

Creditors: Amounts falling due within one year

7

(22,650)

(24,946)

Net current liabilities

 

(4,666)

(13,160)

Net assets/(liabilities)

 

4,334

(3,660)

Capital and reserves

 

Called up share capital

8

20

20

Retained earnings

4,314

(3,680)

Shareholders' funds/(deficit)

 

4,334

(3,660)

For the financial year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 10 April 2025 and signed on its behalf by:
 

 

The Lion and Fox Holdings Limited

(Registration number: 14583230 )
Balance Sheet as at 31 January 2025

.........................................
Mr T C Wilmore
Director

 

The Lion and Fox Holdings Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 January 2025

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
11 Huddersfield Road
Holmfirth
West Yorkshire
HD9 2JR

These financial statements were authorised for issue by the Board on 10 April 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

 

The Lion and Fox Holdings Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 January 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class

Amortisation method and rate

Goodwill

5% per annum on cost.

Stocks

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

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 10 (2024 - 10).

 

The Lion and Fox Holdings Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 January 2025

4

Intangible assets

Goodwill
 £

Total
£

Cost or valuation

At 1 February 2024

10,000

10,000

At 31 January 2025

10,000

10,000

Amortisation

At 1 February 2024

500

500

Amortisation charge

500

500

At 31 January 2025

1,000

1,000

Carrying amount

At 31 January 2025

9,000

9,000

At 31 January 2024

9,500

9,500

5

Stocks

2025
£

2024
£

Other inventories

3,275

3,050

6

Debtors

Current

2025
£

2024
£

Prepayments

1,333

-

Other debtors

3,640

-

 

4,973

-

7

Creditors

Creditors: amounts falling due within one year

2025
£

2024
£

Due within one year

Taxation and social security

17,983

9,369

Accruals and deferred income

1,900

1,200

Other creditors

2,767

14,377

22,650

24,946

 

The Lion and Fox Holdings Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 January 2025

8

Share capital

Allotted, called up and fully paid shares

 

2025

2024

 

No.

£

No.

£

Ordinary of £1 each

20

20

20

20