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Registered Number: 15459732


 

 

 

LIONS, TYGAS AND BAIRS LTD



Unaudited Financial Statements
 


Period of accounts

Start date: 01 February 2024

End date: 28 February 2025

Lions, Tygas and Bairs Ltd
Contents Page
For the Period 01 February 2024 to 28 February 2025
Director Tom Palmer
Registered Number 15459732
Registered Office The Cottage
Mulberry Close
Horsham
RH12 2NH
Accountants WallsMan Creative Limited
Unit 14, Princeton Mews
167 London Road
Kingston upon Thames
KT2 6PT
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 28 February 2025.
Principal activities
Principal activity of the company during the financial period was of specialised design activities. 
Director
The director who served the company throughout the period was as follows:
Tom Palmer
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Tom Palmer
Director

Date approved: 28 October 2025
2
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Lions, Tygas and Bairs Ltd for the year ended 28 February 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Lions, Tygas and Bairs Ltd for the year ended 28 February 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of Lions, Tygas and Bairs Ltd , as a body, in accordance with the terms of our engagement letter dated 15 July 2025. Our work has been undertaken solely to prepare for your approval the accounts of Lions, Tygas and Bairs Ltd and state those matters that we have agreed to state to the Board of Directors of Lions, Tygas and Bairs Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lions, Tygas and Bairs Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Lions, Tygas and Bairs Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Lions, Tygas and Bairs Ltd . You consider that Lions, Tygas and Bairs Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Lions, Tygas and Bairs Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts

28 February 2025.



....................................................
WallsMan Creative Limited
Unit 14, Princeton Mews
167 London Road
Kingston upon Thames
KT2 6PT
28 October 2025
3
 
 		 Notes
 		 2025
£
Fixed assets    
Intangible fixed assets 3 20,971 
20,971 
Current assets    
Debtors 4 8,000 
Cash at bank and in hand 9,944 
17,944 
Creditors: amount falling due within one year 5 (2,843)
Net current assets 15,101 
 
Total assets less current liabilities 36,072 
Creditors: amount falling due after more than one year 6 (3,612)
Net assets 32,460 
 

Capital and reserves 		   
Called up share capital 100 
Profit and loss account 32,360 
Shareholders' funds 32,460 
 


For the period ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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.
The financial statements were approved by the director on 28 October 2025 and were signed by:


-------------------------------
Tom Palmer
Director
4
General Information
Lions, Tygas and Bairs Ltd is a private company, limited by shares, registered in , registration number 15459732, registration address The Cottage, Mulberry Close, Horsham, RH12 2NH.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the period was 1.
3.

Intangible fixed assets

Cost Product Development   Total
  £   £
At 01 February 2024 21,845    21,845 
Additions -    - 
Disposals -    - 
At 28 February 2025 21,845    21,845 
Amortisation
At 01 February 2024 -    - 
Charge for period 874    874 
On disposals -    - 
At 28 February 2025 874    874 
Net book values
At 28 February 2025 20,971    20,971 
At 31 January 2024 21,845    21,845 


4.

Debtors: amounts falling due within one year

2025
£
Prepayments & Accrued Income 8,000 
8,000 

5.

Creditors: amount falling due within one year

2025
£
Corporation Tax 2,843 
2,843 

6.

Creditors: amount falling due after more than one year

2025
£
Directors' Loan Accounts 3,612 
3,612 

5