LION ESTATES LIMITED

LION ESTATES LIMITED
Contents Page
For the year ended 31 March 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

LION ESTATES LIMITED Accountants' Report For the year ended 31 March 2025
Report to the directors on the preparation of the unaudited statutory accounts of LION ESTATES LIMITED for the year ended 31 March 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of LION ESTATES LIMITED for the year ended 31 March 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of LION ESTATES LIMITED, as a body, in accordance with the terms of our engagement letter dated 23 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of LION ESTATES LIMITED and state those matters that we have agreed to state to the Board of Directors of LION ESTATES LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than LION ESTATES LIMITED and its Board of Directors as a body for our work or for this report. It is your duty to ensure that LION ESTATES LIMITED 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 LION ESTATES LIMITED. You consider that LION ESTATES LIMITED 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 LION ESTATES LIMITED. 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 31 March 2025. .................................................... MAG ACCOUNTANTS LIMITED 4-York House, Langston Road Loughton IG10 3TQ 23 December 2025 1

LION ESTATES LIMITED
Accountants' Report
For the year ended 31 March 2025

Report to the directors on the preparation of the unaudited statutory accounts of LION ESTATES LIMITED for the year ended 31 March 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of LION ESTATES LIMITED for the year ended 31 March 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of LION ESTATES LIMITED, as a body, in accordance with the terms of our engagement letter dated 23 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of LION ESTATES LIMITED and state those matters that we have agreed to state to the Board of Directors of LION ESTATES LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than LION ESTATES LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that LION ESTATES LIMITED 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 LION ESTATES LIMITED. You consider that LION ESTATES LIMITED 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 LION ESTATES LIMITED. 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
31 March 2025.

....................................................

MAG ACCOUNTANTS LIMITED
4-York House,
Langston Road
Loughton
IG10 3TQ
23 December 2025

1

LION ESTATES LIMITED
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	1,197,519	1,210,394
Investments	4	20,500	20,500
		1,218,019	1,230,894
Current assets
Cash at bank and in hand		170,889	112,599
Creditors: amount falling due within one year		(9,959)	(7,889)
Net current assets		160,930	104,710

Total assets less current liabilities		1,378,949	1,335,604
Creditors: amount falling due after more than one year		(871,781)	(858,865)
Provisions for liabilities		(3,618)	(3,618)
Net assets		503,550	473,121

Capital and reserves
Called up share capital	5	1	1
Revaluation Reserves		203,055	203,055
Profit and loss account		300,494	270,065
Shareholders' funds		503,550	473,121

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
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 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 23 December 2025 and were signed by:

-------------------------------
Ms Alison Rachael MITCHELL
Director

2

LION ESTATES LIMITED
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

LION ESTATES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 04839878, registration address 4-YORK HOUSE, LANGSTON ROAD, LOUGHTON, ESSEX, IG10 3TQ.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

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

Investment properties

Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

3.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Investment properties	Total
	£	£	£
At 01 April 2024	51,500	1,189,144	1,240,644
Additions	-	-	-
Disposals	-	-	-
At 31 March 2025	51,500	1,189,144	1,240,644
Depreciation
At 01 April 2024	30,250	-	30,250
Charge for year	12,875	-	12,875
On disposals	-	-	-
At 31 March 2025	43,125	-	43,125
Net book values
Closing balance as at 31 March 2025	8,375	1,189,144	1,197,519
Opening balance as at 01 April 2024	21,250	1,189,144	1,210,394

4.

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 April 2024	20,500	20,500
Additions	-	-
Disposals	-	-
At 31 March 2025	20,500	20,500

5.

Share Capital

Authorised
1 Class A share of £1.00 each

Allotted, called up and fully paid	2025 £		2024 £
1 Class A share of £1.00 each	1		1
	1		1

3

Registered Number: 04839878
England and Wales
LION ESTATES LIMITED

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025