ACCOUNTS - Final Accounts

Registered number: 09379787

LICTOR LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

LICTOR LIMITED

REGISTERED NUMBER: 09379787

BALANCE SHEET

AS AT 31 MARCH 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		231,134		223,310
Current assets
Debtors: amounts falling due within one year	5	-		2,343
Current asset investments	6	412,915		283,677
Cash at bank and in hand		21,417		124,649
		434,332		410,669
Creditors: amounts falling due within one year	7	(4,623)		(3,280)
Net current assets			429,709		407,389
Total assets less current liabilities			660,843		630,699
Provisions for liabilities
Deferred tax			(1,026)		-
Net assets			659,817		630,699

Capital and reserves
Called up share capital	9	150	150
Share premium account		6,746	6,746
Revaluation reserve		3,078	(9,987)
Profit and loss account		649,843	633,790
		659,817	630,699

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LICTOR LIMITED

REGISTERED NUMBER: 09379787

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2025

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

R A Obrart

Director

Date: 19 November 2025

The notes on pages 3 to 6 form part of these financial statements.

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LICTOR LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

Lictor Limited ("the company") is a private company limited by shares, incorporated in England and Wales. Its registered number is 09379787. The registered office is Leytonstone House, Leytonstone, London, E11 1GA.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

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

2.3

Revenue recognition

The whole of the company's income consists of investment income and interest receivable, as described in Notes 2.4, 2.8 and 2.9 below.

2.4

Investments

Investments in unlisted shares whose market value cannot be reliably determined are stated at historic cost less impairment and classified within fixed asset investments.

Investments in fixed term deposits, where the date of maturity is over three months from the date of acquisition, are stated at fair value and classified within current asset investments.

Short term investments in shares which are publicly traded, or whose fair value can otherwise be measured reliably, are stated at fair value and classified within fixed asset investments.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.6

Creditors

Short term creditors are measured at the transaction price.

2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

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LICTOR LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.8

Interest income

Interest income is recognised in the Statement of comprehensive income using the effective interest method.

2.9

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of comprehensive income except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

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LICTOR LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

4.	Fixed asset investments

	Investments in associates	Listed investments	Unlisted investments	Total
	£	£	£	£
Cost or valuation
At 1 April 2024	6,818	216,047	445	223,310
Additions	-	335	-	335
Disposals	(6,818)	(1,682)	(445)	(8,945)
Revaluations	-	16,434	-	16,434
At 31 March 2025	-	231,134	-	231,134

Debtors

6.	Current asset investments
		2025	2024
		£	£

	Fixed term deposits and similar investments (Note 2.4)	412,915	283,677

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Corporation tax	2,403	1,060
Accruals and deferred income	2,220	2,220
	4,623	3,280

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LICTOR LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

8.	Deferred taxation

		2025
		£

	At beginning of year	2,343
	Charged to profit or loss	(3,369)
	At end of year	(1,026)

The deferred taxation balance is made up as follows:
	2025	2024
	£	£

Unrealised loss/(gain) on revaluation of listed investments

(1,026)

2,343

9.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

150 (2024 - 150) Ordinary shares of £1 each	150	150

10.	Related party transactions
	Directors' interests in dividends declared during the year were £Nil (2024 - £90,000).

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