W.H.Lyon Limited

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

Registered number: 00337311

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		75,224		75,224

			75,224		75,224
CURRENT ASSETS
Cash at bank and in hand		231,814		259,867

		231,814		259,867
Creditors: Amounts Falling Due Within One Year	5	(2,729 )		(2,745 )

NET CURRENT ASSETS (LIABILITIES)			229,085		257,122

TOTAL ASSETS LESS CURRENT LIABILITIES			304,309		332,346

NET ASSETS			304,309		332,346

CAPITAL AND RESERVES
Called up share capital	6		64,884		64,884
Share premium account			14,400		14,400
Revaluation reserve	7		30,000		30,000
Profit and Loss Account			195,025		223,062

SHAREHOLDERS' FUNDS			304,309		332,346

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W.H.Lyon Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Donald Lyon

Director

22/04/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

W.H.Lyon Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00337311 . The registered office is 7 Marlpit Lane, Seaton, Devon, EX12 2HH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover represents management and rental income from property.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Plant & Machinery

4 years

Land & property leasehold properties and fine art investments (fixtures and fittings) are not subject to a periodic charge for deprecation. These are included in the balance sheet at the open market value.

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. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 April 2025	70,000	3,230	5,224	78,454

As at 31 March 2026	70,000	3,230	5,224	78,454

Depreciation
As at 1 April 2025	-	3,230	-	3,230

As at 31 March 2026	-	3,230	-	3,230

Net Book Value
As at 31 March 2026	70,000	-	5,224	75,224

As at 1 April 2025	70,000	-	5,224	75,224

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W.H.Lyon Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Corporation tax	1,289	1,710
Accruals and deferred income	850	750
Director's loan account	590	285

	2,729	2,745

6. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	64,884	64,884

7. Reserves

	Share Premium	Revaluation reserve	Profit and Loss Account
	£	£	£
As at 1 April 2025	14,400	30,000	223,062
Profit for the year and total comprehensive income	-	-	5,495

Dividends paid	-	-	(33,532)

As at 31 March 2026	14,400	30,000	195,025

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