Company registration number 4922980 (England and Wales)
LION SUPPLIES (WEST MIDLANDS) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
LION SUPPLIES (WEST MIDLANDS) LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
LION SUPPLIES (WEST MIDLANDS) LIMITED
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Tangible assets
3
554
739
Current assets
Stocks
9,500
9,500
Debtors
4
23,125
25,008
Cash at bank and in hand
45,169
35,787
77,794
70,295
Creditors: amounts falling due within one year
5
(31,119)
(29,623)
Net current assets
46,675
40,672
Total assets less current liabilities
47,229
41,411
Provisions for liabilities
-
(140)
Net assets
47,229
41,271
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
47,228
41,270
Total equity
47,229
41,271

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

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 16 March 2026
Mr Ian Thorne
Director
Company registration number 4922980 (England and Wales)
LION SUPPLIES (WEST MIDLANDS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 2 -
1
Accounting policies
Company information

Lion Supplies (West Midlands) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 15 Cricklewood Drive, Halesowen, West Midlands, B62 8SN.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Motor vehicles
25% Reducing Balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stock is valued at the lower of cost and estimated selling price less costs to sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacture/completion.

1.5
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The following assets and liabilities are classified as financial instruments – trade debtors, trade creditors, bank loans and directors’ loans.

Directors’ loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of cash or other consideration expected to be paid or received.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

LION SUPPLIES (WEST MIDLANDS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 November 2024 and 31 October 2025
17,502
Depreciation and impairment
At 1 November 2024
16,763
Depreciation charged in the year
185
At 31 October 2025
16,948
Carrying amount
At 31 October 2025
554
At 31 October 2024
739
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
23,125
25,008
5
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
8,529
8,368
Other taxation and social security
6,738
7,537
Other creditors
15,852
13,718
31,119
29,623
2025-10-31 2024-11-01 false false false 16 March 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr I Thorne 4922980 2024-11-01 2025-10-31 4922980 2025-10-31 4922980 2024-10-31 4922980 core:OtherPropertyPlantEquipment 2025-10-31 4922980 core:OtherPropertyPlantEquipment 2024-10-31 4922980 core:CurrentFinancialInstruments 2025-10-31 4922980 core:CurrentFinancialInstruments 2024-10-31 4922980 core:ShareCapital 2025-10-31 4922980 core:ShareCapital 2024-10-31 4922980 core:RetainedEarningsAccumulatedLosses 2025-10-31 4922980 core:RetainedEarningsAccumulatedLosses 2024-10-31 4922980 bus:Director1 2024-11-01 2025-10-31 4922980 core:MotorVehicles 2024-11-01 2025-10-31 4922980 2023-11-01 2024-10-31 4922980 core:OtherPropertyPlantEquipment 2024-10-31 4922980 core:OtherPropertyPlantEquipment 2024-11-01 2025-10-31 4922980 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 4922980 bus:FRS102 2024-11-01 2025-10-31 4922980 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 4922980 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 4922980 bus:FullAccounts 2024-11-01 2025-10-31 xbrli:pure xbrli:shares iso4217:GBP