| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 |
| FOR |
| LILLIDALE LTD |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 |
| FOR |
| LILLIDALE LTD |
| LILLIDALE LTD (REGISTERED NUMBER: 02821585) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 JUNE 2025 |
| Page |
| Balance sheet | 1 |
| Notes to the financial statements | 3 |
| LILLIDALE LTD (REGISTERED NUMBER: 02821585) |
| BALANCE SHEET |
| 30 JUNE 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| Fixed assets |
| Intangible assets | 4 |
| Tangible assets | 5 |
| Investments | 6 |
| Current assets |
| Stocks |
| Debtors | 7 |
| Cash at bank and in hand |
| Creditors |
| Amounts falling due within one year | 8 |
| Net current assets |
| Total assets less current liabilities |
| Creditors |
| Amounts falling due after more than one year | 9 | ( |
) |
| Provisions for liabilities | 11 | ( |
) | ( |
) |
| Net assets |
| Capital and reserves |
| Called up share capital | 12 |
| Retained earnings |
| Shareholders' funds |
| 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. |
| LILLIDALE LTD (REGISTERED NUMBER: 02821585) |
| BALANCE SHEET - continued |
| 30 JUNE 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| LILLIDALE LTD (REGISTERED NUMBER: 02821585) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 JUNE 2025 |
| 1. | Statutory information |
| Lillidale Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 02821585. The registered office, and business address, is Pig Oak Farm, Holt, Wimborne, Dorset, BH21 7DG. |
| 2. | Accounting policies |
| Basis of preparing the financial statements |
| Preparation of consolidated financial statements |
| The financial statements contain information about Lillidale Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements. |
| Turnover |
| Turnover represents amounts receivable for goods provided in the ordinary course of business net of trade discounts and value added tax. |
| Revenue from the sale of goods is recognised when the goods have been received by the customer. |
| Intangible assets |
| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. |
| Tangible fixed assets |
| Long leasehold | - |
| Improvements to property | - |
| Plant and machinery | - |
| Office furniture, fittings and equipment | - |
| Motor vehicles | - |
| Computer equipment | - |
| Investments in subsidiaries |
| Investment in subsidiary undertakings are included at fair value as long as a value can be measured reliably. This will be reviewed annually by the directors. |
| Stocks |
| Stock is valued at the lower of cost and net realisable value. Provision is made for obsolete, slow moving or defective items where appropriate. |
| LILLIDALE LTD (REGISTERED NUMBER: 02821585) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 JUNE 2025 |
| 2. | Accounting policies - continued |
| Taxation |
| Taxation for the year 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 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 year 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. |
| Foreign currencies |
| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result. |
| 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. |
| Financial instruments |
| Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities. |
| At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate. |
| Government grants |
| The company applies the accrual model to classify grants either as a grant relating to revenue or a grant relating to assets. |
| Grants relating to revenue are recognised as income over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that become receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the company with no future related costs are recognised as income in the period in which they becomes receivable. |
| Grants relating to assets are recognised in income over the expected useful life of those assets. |
| Other investments |
| Other investments consist of a portfolio held by the company and these are included at fair value. |
| 3. | Employees and directors |
| The average number of employees during the year was |
| LILLIDALE LTD (REGISTERED NUMBER: 02821585) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 JUNE 2025 |
| 4. | Intangible fixed assets |
| Licences | Trademarks | Website | Totals |
| £ | £ | £ | £ |
| Cost |
| At 1 July 2024 |
| Additions |
| At 30 June 2025 |
| Amortisation |
| At 1 July 2024 |
| Amortisation for year |
| At 30 June 2025 |
| Net book value |
| At 30 June 2025 |
| At 30 June 2024 |
| 5. | Tangible fixed assets |
| Improvements |
| Long | to | Plant and |
| leasehold | property | machinery |
| £ | £ | £ |
| Cost |
| At 1 July 2024 |
| Additions |
| Disposals |
| At 30 June 2025 |
| Depreciation |
| At 1 July 2024 |
| Charge for year |
| Eliminated on disposal |
| At 30 June 2025 |
| Net book value |
| At 30 June 2025 |
| At 30 June 2024 |
| LILLIDALE LTD (REGISTERED NUMBER: 02821585) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 JUNE 2025 |
| 5. | Tangible fixed assets - continued |
| Office |
| furniture, |
| fittings |
| and | Motor | Computer |
| equipment | vehicles | equipment | Totals |
| £ | £ | £ | £ |
| Cost |
| At 1 July 2024 |
| Additions |
| Disposals | ( |
) | ( |
) | ( |
) |
| At 30 June 2025 |
| Depreciation |
| At 1 July 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) | ( |
) |
| At 30 June 2025 |
| Net book value |
| At 30 June 2025 |
| At 30 June 2024 |
| Fixed assets, included in the above, which are held under hire purchase contracts are as follows: |
| Motor |
| vehicles |
| £ |
| Cost |
| At 1 July 2024 |
| and 30 June 2025 |
| Depreciation |
| At 1 July 2024 |
| Charge for year |
| At 30 June 2025 |
| Net book value |
| At 30 June 2025 |
| At 30 June 2024 |
| LILLIDALE LTD (REGISTERED NUMBER: 02821585) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 JUNE 2025 |
| 6. | Fixed asset investments |
| Shares in |
| group | Other |
| undertakings | investments | Totals |
| £ | £ | £ |
| Cost or valuation |
| At 1 July 2024 | 409,096 |
| Additions | 136,760 |
| Disposals | ( |
) | (2,365 | ) |
| Revaluations | 75,253 |
| At 30 June 2025 | 618,744 |
| Net book value |
| At 30 June 2025 | 618,744 |
| At 30 June 2024 | 409,096 |
| Cost or valuation at 30 June 2025 is represented by: |
| Shares in |
| group | Other |
| undertakings | investments | Totals |
| £ | £ | £ |
| Valuation in 2022 | - | (29,827 | ) | (29,827 | ) |
| Valuation in 2023 | (122,917 | ) | 28,475 | (94,442 | ) |
| Valuation in 2024 | 6,500 | 9,018 | 15,518 |
| Valuation in 2025 | 71,000 | 4,253 | 75,253 |
| Cost | 546,374 | 105,868 | 652,242 |
| 500,957 | 117,787 | 618,744 |
| 7. | Debtors: amounts falling due within one year |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Amounts owed by group undertakings |
| VAT |
| Prepayments and accrued income |
| 8. | Creditors: amounts falling due within one year |
| 2025 | 2024 |
| £ | £ |
| Hire purchase contracts (see note 10) |
| Trade creditors |
| Corporation tax |
| Social security and other taxes |
| Pensions owing | 424 | 365 |
| Directors' current accounts | 22,378 | 274 |
| Accruals and deferred income |
| LILLIDALE LTD (REGISTERED NUMBER: 02821585) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 JUNE 2025 |
| 9. | Creditors: amounts falling due after more than one year |
| 2025 | 2024 |
| £ | £ |
| Hire purchase contracts (see note 10) |
| 10. | Leasing agreements |
| Minimum lease payments under hire purchase fall due as follows: |
| 2025 | 2024 |
| £ | £ |
| Net obligations repayable: |
| Within one year |
| Between one and five years |
| 11. | Provisions for liabilities |
| 2025 | 2024 |
| £ | £ |
| Deferred tax | 25,401 | 17,507 |
| Deferred |
| tax |
| £ |
| Balance at 1 July 2024 |
| Charge to Income statement during year |
| Balance at 30 June 2025 |
| 12. | Called up share capital |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| "A" Ordinary | £1 | 2 | 2 |
| "B" Non-Voting | £1 | 1 | 1 |
| "C" Non-Voting | £1 | 1 | 1 |
| "D" Non-Voting | £1 | 1 | 1 |
| "E" Non-Voting | £1 | 1 | 1 |
| 1 | "F" Non-Voting | £1 | 1 | - |
| 7 | 6 |
| The following shares were issued during the year for cash at par : |
| 1 "F" Non-Voting share of £1 |
| 13. | Ultimate controlling party |
| The company is controlled by the directors, Mr M Claremont and Mrs M Claremont, by virtue of their combined 100% holding in the voting share capital. |