REGISTERED NUMBER: 00336801 (England and Wales)

Unaudited Financial Statements

for the Period 28 January 2024 to 1 February 2025

for

Lytton & Co.(London)limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

5

DIRECTORS:

R Rowse

D M Fynn

REGISTERED OFFICE:

4 St Marys Arcade

Wallingford

Oxfordshire

OX10 0EY

REGISTERED NUMBER:

00336801 (England and Wales)

ACCOUNTANTS:

Friends.Tax LLP

Pippins

Cherry Drive

Forty Green

Beaconsfield

Buckinghamshire

HP9 1XP

FIXED ASSETS

Tangible assets

4

436,138

449,748

CURRENT ASSETS

Stocks

380,828

362,988

Debtors

5

836,636

969,421

Cash at bank

356,778

416,671

1,574,242

1,749,080

CREDITORS

Amounts falling due within one year

6

113,396

116,487

NET CURRENT ASSETS

1,460,846

1,632,593

TOTAL ASSETS LESS CURRENT LIABILITIES

1,896,984

2,082,341

PROVISIONS FOR LIABILITIES

-

2,483

NET ASSETS

1,896,984

2,079,858

CAPITAL AND RESERVES

Called up share capital

5,000

5,000

Retained earnings

1,891,984

2,074,858

1,896,984

2,079,858

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 1 February 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 1 February 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 16 October 2025 and were signed on its behalf by:

R Rowse - Director

1.	STATUTORY INFORMATION

Lytton & Co.(London)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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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.

Land and buildings

-

not provided

Plant and machinery etc

-

20% 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 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 23 (2024 - 23 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 28 January 2024

802,030

430,151

1,232,181

Additions

-

8,059

8,059

At 1 February 2025

802,030

438,210

1,240,240

DEPRECIATION

At 28 January 2024

362,140

420,293

782,433

Charge for period

17,651

4,018

21,669

At 1 February 2025

379,791

424,311

804,102

NET BOOK VALUE

At 1 February 2025

422,239

13,899

436,138

At 27 January 2024

439,890

9,858

449,748

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

1.2.25

27.1.24

£

£

Trade debtors

2,648

-

Amounts owed by group undertakings

149,566

535,351

Other debtors

684,422

434,070

836,636

969,421

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

1.2.25

27.1.24

£

£

Trade creditors

60,468

57,487

Taxation and social security

50,000

48,592

Other creditors

2,928

10,408

113,396

116,487

7.	RELATED PARTY DISCLOSURES

At the balance sheet date the company was owed £221,360 (2024: £400,176) by Rowse Toys Limited, a company with common ownership. Rowse Toys has ceased trading and the balance has been fully written off in these accounts.

At the balance sheet date the company was owed £830,920 (2024: £566,528) by companies under common control, and owed £nil (2024: £491) to companies under common control. These amounts are included in other debtors and other creditors respectively,

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Rowse Trading Limited.

The ultimate controlling party is R Rowse.

9.	FACTORS EFFECTING THE TAX CHARGE

The tax charge is reduced in the current period by losses transferred from other group companies.