REGISTERED NUMBER: 09613318 (England and Wales)

Financial Statements

for the Year Ended 31st May 2025

for

PROWLING LIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S D Ershad

Mrs H S Ershad

Miss H S Ershad

REGISTERED OFFICE:

1 Tower House

Tower Centre

Hoddesdon

Hertfordshire

EN11 8UR

REGISTERED NUMBER:

09613318 (England and Wales)

ACCOUNTANTS:

Attenboroughs (Accountants) Limited

Chartered Certified Accountants

1 Tower House

Tower Centre

Hoddesdon

Hertfordshire

EN11 8UR

BANKERS:

Barclays

278 Hoe Street

Walthamstow

London

E17 9QE

FIXED ASSETS

Tangible assets

4

412

213

CURRENT ASSETS

Debtors

5

48,971

51,541

Cash at bank

33,561

17,450

82,532

68,991

CREDITORS

Amounts falling due within one year

6

53,299

72,706

NET CURRENT ASSETS/(LIABILITIES)

29,233

(3,715

)

TOTAL ASSETS LESS CURRENT LIABILITIES

29,645

(3,502

)

PROVISIONS FOR LIABILITIES

6

-

NET ASSETS/(LIABILITIES)

29,639

(3,502

)

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

29,539

(3,602

)

SHAREHOLDERS' FUNDS

29,639

(3,502

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 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 13th October 2025 and were signed on its behalf by:

S D Ershad - Director

1.	STATUTORY INFORMATION

PROWLING LIONS 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.

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.

Fixtures and fittings

-

25% on cost

Computer equipment

-

33% on cost

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1st June 2024

149

1,252

1,401

Additions

-

458

458

At 31st May 2025

149

1,710

1,859

DEPRECIATION

At 1st June 2024

149

1,039

1,188

Charge for year

-

259

259

At 31st May 2025

149

1,298

1,447

NET BOOK VALUE

At 31st May 2025

-

412

412

At 31st May 2024

-

213

213

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/5/25

31/5/24

£

£

Trade debtors

47,948

50,656

VAT

1,023

885

48,971

51,541

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/5/25

31/5/24

£

£

Trade creditors

17,569

24,546

Amounts owed to group undertakings

13,000

13,000

Tax

6,512

-

Social security and other taxes

-

221

Other creditors

1,592

-

Directors' current accounts

13,436

33,625

Accruals and deferred income

1,190

1,314

53,299

72,706

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/5/25

31/5/24

value:

£

£

100

Ordinary

£1.00

100

100

1

'A' Ordinary

£1

-

-

100

100

The following shares were issued during the year for cash at par :

1 'A' Ordinary share of £1

8.	RELATED PARTY DISCLOSURES

Charitable donations in the sum of £10,004 (2024: £12,015) were donated in the year, £10,000 to the Hasu Trust, a charity of which the directors are trustees.

9.	ULTIMATE CONTROLLING PARTY

The Company is under control of its directors.