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Company Registration No. 13893070 (England and Wales)
Lion Smile Limited Unaudited accounts for the year ended 28 February 2025
Lion Smile Limited Unaudited accounts Contents
Page
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Lion Smile Limited Company Information for the year ended 28 February 2025
Directors
Rebecca Lindsay Sumner Rebecca Sumner
Company Number
13893070 (England and Wales)
Registered Office
White Hart Inn 31 Newland Street Eynsham Witney Oxfordshire OX29 4LB England
Accountants
Claire Rolfe Added Value Accountancy Ltd 27 Old Gloucester Street London WC1N 3AX
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Lion Smile Limited Statement of financial position as at 28 February 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
32,351 
14,499 
Current assets
Inventories
16,509 
10,046 
Debtors
13,121 
29,065 
Cash at bank and in hand
160,770 
118,046 
190,400 
157,157 
Creditors: amounts falling due within one year
(74,465)
(54,823)
Net current assets
115,935 
102,334 
Net assets
148,286 
116,833 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
148,284 
116,831 
Shareholders' funds
148,286 
116,833 
For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 September 2025 and were signed on its behalf by
Rebecca Lindsay Sumner Director Company Registration No. 13893070
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Lion Smile Limited Notes to the Accounts for the year ended 28 February 2025
1
Statutory information
Lion Smile Limited is a private company, limited by shares, registered in England and Wales, registration number 13893070. The registered office is White Hart Inn, 31 Newland Street, Eynsham, Witney, Oxfordshire, OX29 4LB, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% Straight Line
Fixtures & fittings
10% Straight Line
Computer equipment
12.5% Straight Line
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 March 2024
9,910 
4,516 
2,292 
16,718 
Additions
1,790 
16,778 
2,467 
21,035 
At 28 February 2025
11,700 
21,294 
4,759 
37,753 
Depreciation
At 1 March 2024
1,274 
482 
463 
2,219 
Charge for the year
1,067 
1,663 
453 
3,183 
At 28 February 2025
2,341 
2,145 
916 
5,402 
Net book value
At 28 February 2025
9,359 
19,149 
3,843 
32,351 
At 29 February 2024
8,636 
4,034 
1,829 
14,499 
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Lion Smile Limited Notes to the Accounts for the year ended 28 February 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
2,043 
1,788 
Other debtors
11,078 
27,277 
13,121 
29,065 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
11,098 
3,272 
Taxes and social security
51,921 
47,195 
Other creditors
48 
- 
Loans from directors
412 
- 
Accruals
10,986 
4,356 
74,465 
54,823 
7
Average number of employees
During the year the average number of employees was 14 (2024: 10).
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