LIYALYSA LIMITED


Directors	M Nunn
	T Nunn


Registered Address	25 Church Lane
	Lillington
	Leamington Spa
	CV32 7RG


Registered Number	14318069 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investments	3		1,631,872		1,631,872
			1,631,872		1,631,872
Current assets
Cash at bank and on hand		4,077		217
		4,077		217
Creditors amounts falling due within one year	4	(1,476,164)		(1,626,864)
Net current assets (liabilities)			(1,472,087)		(1,626,647)
Total assets less current liabilities			159,785		5,225
Net assets			159,785		5,225
Capital and reserves
Called up share capital			131		131
Other reserves			4,858		4,858
Profit and loss account			154,796		236
Shareholders' funds	5		159,785		5,225

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 19 May 2026, and are signed on its behalf by:

M Nunn
Director
Registered Company No. 14318069

LIYALYSA LIMITED

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page. The presentation currency of the financial statements is the Pound Sterling (£).

	Basis of preparation
	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). Preparation of consolidated financial statements The financial statements contain information about LiyaLysa Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Basis of preparation

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).

Preparation of consolidated financial statements
The financial statements contain information about LiyaLysa Limited as an individual company and do not contain consolidated financial information as the parent of a group.  The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

	Going concern
	The financial statements have been prepared on the going concern basis, on the understanding that the company will receive continued support from the director for a period of at least 12 months from the date of these financial statements.

	Dividend income
	Dividend income is recognised when the right to receive payment is established.

	Current taxation
	Taxation for the year comprises current and deferred tax. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discontinued. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Current taxation

Taxation for the year comprises current and deferred tax.  Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discontinued.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

	Investments
	Investments in subsidiaries are measured at cost less any accumulated impairment losses.

	Financial instruments
	Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measure at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial instruments

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measure at the present value of the future receipts discounted at a market rate of interest.  Financial assets classified as receivable within one year are not amortised.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 September 24	1,631,872	1,631,872
At 31 August 25	1,631,872	1,631,872
Net book value
At 31 August 25	1,631,872	1,631,872
At 31 August 24	1,631,872	1,631,872

	Notes
	¹Investments in group undertakings and participating interests

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Amounts owed to related parties	1,009,801	1,110,501
Other creditors	464,984	514,984
Accrued liabilities and deferred income	1,379	1,379
Total	1,476,164	1,626,864

5.	Fair value reserve
	The fair value reserve is a share option reserve for the companies enterprise management scheme. The company operates an Enterprise Management Scheme (EMI) share option scheme for qualifying employees. The options granted have an exercise price equal to or above the market value of the company's shares at the grant date. The options vest over a five-year period. Movements in Share Options during the year: Outstanding at 1 August 2024 - £19,431 (2024 - £nil) Granted during the year - £nil (2024 - £24,289) Exercised during the year- £nil (2024 - £4,858) Outstanding at 31 August 2025 - £19,431 (2024 - £19,431) Expense recognised The total charge to the profit and loss account for the year arising from share-based payments was £nil (2024 - £4,858).

Fair value reserve

The fair value reserve is a share option reserve for the companies enterprise management scheme.

The company operates an Enterprise Management Scheme (EMI) share option scheme for qualifying employees.  The options granted have an exercise price equal to or above the market value of the company's shares at the grant date.  The options vest over a five-year period.

Movements in Share Options during the year:
Outstanding at 1 August 2024 - £19,431 (2024 - £nil)
Granted during the year - £nil (2024 - £24,289)
Exercised during the year- £nil (2024 - £4,858)
Outstanding at 31 August 2025 - £19,431 (2024 - £19,431)

Expense recognised
The total charge to the profit and loss account for the year arising from share-based payments was £nil (2024 - £4,858).


		£
	Fair value reserve at 01 September 24	4,858
	At 31 August 25	4,858