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Registered Number: 09262652 (England & Wales)
| LIONYXEYE LIMITED |
| DIRECTORS' REPORT AND UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 APRIL 2025 |
| Pages for Filing with Registrar |
LIONYXEYE LIMITED
CONTENTS
| Page
Company Information | 1
Balance Sheet | 2
Notes to the Financial Statements | 3 - 4
LIONYXEYE LIMITED
COMPANY INFORMATION
Directors | Claude Rudolph Livingstone-Louw
| Gary David Millner
Registered number | 09262652
Registered office | 40 Queen Anne Street
| London
| W1G 9EL
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Registered Number: 09262652 (England & Wales) LIONYXEYE LIMITED
BALANCE SHEET AS AT 30 APRIL 2025
| 2025 | 2024
| £ | £
Current assets |  |  |
Debtors |  | 9,315 | 9,315
|  | 9,315 | 9,315
Other creditors |  | (50,000) | (50,000)
Net current liabilities |  | (40,685) | (40,685)
Net liabilities |  | (40,685) | (40,685)
Capital and reserves |  |  |
Allotted, issued and called up share capital 100,000 Ordinary shares of £0.10 each |  | 10,000 | 10,000
Profit and Loss Account |  | (50,685) | (50,685)
|  | (40,685) | (40,685)
For the year ended 30 April 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006. 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 Director's Report and Profit and Loss Account 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:
Claude Rudolph Livingstone-Louw
Director
Date: 14 January 2026
The notes on pages 3 to 4 form part of these financial statements. - 2 -
LIONYXEYE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
The Company is a private company limited by shares and is incorporated in the United Kingdom. The address of the registered office is 40 Queen Anne Street, London, W1G 9EL. The Company is a dormant company, and therefore did not trade during the current or prior financial year. These financial statements are presented in pounds sterling. 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 Financial Reporting Standard 102, "The Financial Reporting Standard applicable in the UK and the Republic of Ireland" (FRS 102) and the Companies Act 2006. The financial statements present information about the Company as a single entity.
| 2.2 | Going concern
The Company will be supported by its immediate parent company. Accordingly, the sole director has adopted the going concern basis in preparing these financial statements.
| 2.3 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.4 | Cash and cash equivalents
Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term 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.
| 2.5 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.6 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties and loans to related parties. Financial assets that are measured at cost and amortised are assessed at the end of each reporting period for objective evidence of impairment and, if found, an impairment loss is recognised in the Profit and Loss Account. Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. - 3 -
LIONYXEYE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
3. | Activities and Profit and Loss Account
The Company has not traded during the year, nor made any profits or loss nor incurred any liabilities (2024: £nil). There were no recognised gains or losses relating to the year (2024: £nil). The directors did not receive any emoluments for their services to the Company during the year (2024: £nil).
4. | Related party transactions
| At the year end, the amount due to the director was £50,000 (2024: £50,000). The Company has taken advantage of the exemption in FRS 102 Section 1A from disclosing transactions with members of the same group that are wholly owned.
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