REGISTERED NUMBER: 02610133 (England and Wales)

Cardinal Lysander Limited

Unaudited Financial Statements

for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

A L M Smith

L Marks

Registered office:

3rd Floor

86 - 90 Paul Street

London

EC2A 4NE

Registered number:

02610133 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Investments

4

1

2

Current assets

Debtors

5

711,733

-

Cash at bank

966,131

974,006

1,677,864

974,006

Creditors

Amounts falling due within one year

6

1,613,465

15,000

Net current assets

64,399

959,006

Total assets less current liabilities

64,400

959,008

Capital and reserves

Called up share capital

600

600

Capital redemption reserve

300

300

Retained earnings

63,500

958,108

Shareholders' funds

64,400

959,008

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by:

L Marks - Director

1.	Statutory information

Cardinal Lysander 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.

Preparation of consolidated financial statements

The financial statements contain information about Cardinal Lysander Limited 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.

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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost, less provisions for impairment.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Going concern

The company has concluded its business and the directors consider that it has fulfilled its commercial purpose. The directors intend to realise the company assets and where possible settle all known liabilities. Ultimately the directors intend to dissolve the company and therefore these financial statements have not been prepared on a going concern basis

3.	Employees and directors

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

4.	Fixed asset investments

Shares in

group

undertakings

£

Cost

At 1 April 2024

2

Disposals

(1

)

At 31 March 2025

1

Net book value

At 31 March 2025

1

At 31 March 2024

2

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Amounts owed by group undertakings

711,733

-

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Tax

33,377

-

Other creditors

1,575,838

-

Accruals and deferred income

4,250

15,000

1,613,465

15,000

7.	Related party disclosures

Included within other creditors is a balance of £1,580,984 (2024: £nil) owed to connected companies.