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REGISTERED NUMBER: 14326448 (England and Wales)












Unaudited Financial Statements

for the Period

1 September 2023 to 28 February 2025

for

Lionden Limited

Lionden Limited (Registered number: 14326448)






Contents of the Financial Statements
for the Period 1 September 2023 to 28 February 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Lionden Limited

Company Information
for the Period 1 September 2023 to 28 February 2025







DIRECTOR: Miss D Kaur





REGISTERED OFFICE: Brunel House
11 The Promenade
Clifton
Bristol
BS8 3NG





REGISTERED NUMBER: 14326448 (England and Wales)





ACCOUNTANTS: Wormald & Partners
Chartered Accountants (ICAEW)
Brunel House
11 The Promenade
Clifton Down
Bristol
BS8 3NG

Lionden Limited (Registered number: 14326448)

Balance Sheet
28 February 2025

2025 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 549 623
Investments 5 15,000 -
15,549 623

CURRENT ASSETS
Stocks - 6,300
Debtors 6 46,879 2,151
Cash at bank 562 102,392
47,441 110,843
CREDITORS
Amounts falling due within one year 7 3,326 28,163
NET CURRENT ASSETS 44,115 82,680
TOTAL ASSETS LESS CURRENT
LIABILITIES

59,664

83,303

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 59,663 83,302
SHAREHOLDERS' FUNDS 59,664 83,303

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 February 2025 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.

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 10 June 2025 and were signed by:





Miss D Kaur - Director


Lionden Limited (Registered number: 14326448)

Notes to the Financial Statements
for the Period 1 September 2023 to 28 February 2025

1. STATUTORY INFORMATION

Lionden 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 basis

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the period 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 period 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2023 - NIL).

Lionden Limited (Registered number: 14326448)

Notes to the Financial Statements - continued
for the Period 1 September 2023 to 28 February 2025

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2023 757
Additions 207
At 28 February 2025 964
DEPRECIATION
At 1 September 2023 134
Charge for period 281
At 28 February 2025 415
NET BOOK VALUE
At 28 February 2025 549
At 31 August 2023 623

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
Additions 15,000
At 28 February 2025 15,000
NET BOOK VALUE
At 28 February 2025 15,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2023
£    £   
Other debtors 46,879 2,151

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2023
£    £   
Taxation and social security 1,526 23,341
Other creditors 1,800 4,822
3,326 28,163

Lionden Limited (Registered number: 14326448)

Notes to the Financial Statements - continued
for the Period 1 September 2023 to 28 February 2025

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the periods ended 28 February 2025 and 31 August 2023:

2025 2023
£    £   
Miss D Kaur
Balance outstanding at start of period - -
Amounts advanced 42,855 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 42,855 -

The director has paid a commercial rate of interest in respect of the loan made in the period.

The loan was fully repaid on 30th May 2025.