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Registered number: 08661252
Leftlion Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Ashmore & McGill CCA Ltd
Chartered Certified Accountants
1 Fisher Lane
Bingham
Nottingham
NG13 8BQ
Leftlion Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Leftlion Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 08661252

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 21,295 |  | 21,066
|  |  | 21,295 |  | 21,066
CURRENT ASSETS
Debtors | 5 | 23,101 |  | 12,074 |
Cash at bank and in hand |  | 53,552 |  | 63,979 |
|  | 76,653 |  | 76,053 |
Creditors: Amounts Falling Due Within One Year | 6 | (32,301 ) |  | (34,270 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 44,352 |  | 41,783
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 65,647 |  | 62,849
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (69 ) |  | (26 )
NET ASSETS |  |  | 65,578 |  | 62,823
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 65,478 |  | 62,723
SHAREHOLDERS' FUNDS |  |  | 65,578 |  | 62,823

Page 1
Page 2
Leftlion Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Alan Gilby Director
17 February 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Leftlion Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Leftlion Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08661252 . The registered office is Unit 49 Sneinton Market , Freckingham Street, Nottingham, NG1 1DQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | 0%
Plant & Machinery | 33.3% straight line
Fixtures & Fittings | 25% straight line

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 5 |  | 4
| 5 |  | 4

Page 3
Page 4
Leftlion Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 1 September 2024 | 20,930 | 18,708 | 2,569 | 42,207
Additions | - | 446 | - | 446
Disposals | - | (13,846 ) | - | (13,846 )
As at 31 August 2025 | 20,930 | 5,308 | 2,569 | 28,807
Depreciation
As at 1 September 2024 | - | 18,572 | 2,569 | 21,141
Provided during the period | - | 217 | - | 217
Disposals | - | (13,846 ) | - | (13,846 )
As at 31 August 2025 | - | 4,943 | 2,569 | 7,512
Net Book Value
As at 31 August 2025 | 20,930 | 365 | - | 21,295
As at 1 September 2024 | 20,930 | 136 | - | 21,066

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 21,911 |  | 10,997
Other debtors | 1,077 |  | 1,077
Amounts owed by associates | 113 |  | -
| 23,101 |  | 12,074

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 3,544 |  | 2,010
Corporation tax | 1,848 |  | -
Other taxes and social security | 833 |  | 3,174
VAT | 4,399 |  | 7,410
Directors' loan accounts | 21,677 |  | 21,676
| 32,301 |  | 34,270

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4