IRIS Accounts Production v26.1.10.61 06950454 Board of Directors 1.4.25 31.3.26 31.3.26 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 06950454 2025-03-31 06950454 2026-03-31 06950454 2025-04-01 2026-03-31 06950454 2024-03-31 06950454 2024-04-01 2025-03-31 06950454 2025-03-31 06950454 ns15:EnglandWales 2025-04-01 2026-03-31 06950454 ns14:PoundSterling 2025-04-01 2026-03-31 06950454 ns10:Director1 2025-04-01 2026-03-31 06950454 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 06950454 ns10:SmallEntities 2025-04-01 2026-03-31 06950454 ns10:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 06950454 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 06950454 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 06950454 ns10:FullAccounts 2025-04-01 2026-03-31 06950454 ns10:Director2 2025-04-01 2026-03-31 06950454 ns10:Director3 2025-04-01 2026-03-31 06950454 ns10:Director5 2025-04-01 2026-03-31 06950454 ns10:Director6 2025-04-01 2026-03-31 06950454 ns10:RegisteredOffice 2025-04-01 2026-03-31 06950454 ns5:CurrentFinancialInstruments 2026-03-31 06950454 ns5:CurrentFinancialInstruments 2025-03-31 06950454 ns5:Non-currentFinancialInstruments 2026-03-31 06950454 ns5:Non-currentFinancialInstruments 2025-03-31 06950454 ns5:ShareCapital 2026-03-31 06950454 ns5:ShareCapital 2025-03-31 06950454 ns5:CapitalRedemptionReserve 2026-03-31 06950454 ns5:CapitalRedemptionReserve 2025-03-31 06950454 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 06950454 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 06950454 ns5:PlantMachinery 2025-04-01 2026-03-31 06950454 ns5:PlantMachinery 2025-03-31 06950454 ns5:PlantMachinery 2026-03-31 06950454 ns5:PlantMachinery 2025-03-31 06950454 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 06950454 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 06950454 ns5:WithinOneYear 2026-03-31 06950454 ns5:WithinOneYear 2025-03-31 06950454 ns5:BetweenOneFiveYears 2026-03-31 06950454 ns5:BetweenOneFiveYears 2025-03-31 06950454 ns5:AllPeriods 2026-03-31 06950454 ns5:AllPeriods 2025-03-31

REGISTERED NUMBER: 06950454 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

LYONS + SLEEMAN + HOARE LIMITED

LYONS + SLEEMAN + HOARE LIMITED (REGISTERED NUMBER: 06950454) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Certified Accountants' Report | 8 |

| LYONS + SLEEMAN + HOARE LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTORS: | J J Adams

| S M Atkins

| G Godsman

| N P O'Neill

| N J Ralls

| REGISTERED OFFICE: | Nero Brewery Cricket Green

| Hartley Wintney

| Hook

| Hampshire

| RG27 8QA

| REGISTERED NUMBER: | 06950454 (England and Wales)

| ACCOUNTANTS: | LFM

| Chartered Certified Accountants

| The Stables

| 23b Lenten Street

| Alton

| Hampshire

| GU34 1HG

LYONS + SLEEMAN + HOARE LIMITED (REGISTERED NUMBER: 06950454) |

BALANCE SHEET

31 MARCH 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 14,032 |  | 12,895 |  |

CURRENT ASSETS

Debtors | 5 | 659,929 |  | 1,117,528 |  |

Cash at bank and in hand | 201,465 |  | 143,887 |  |

861,394 |  | 1,261,415 |  |

CREDITORS

Amounts falling due within one year | 6 | 580,733 |  | 1,016,767 |  |

NET CURRENT ASSETS | 280,661 |  | 244,648 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 294,693 |  | 257,543 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | 40,269 |  |

NET ASSETS | 294,693 |  | 217,274 |  |

CAPITAL AND RESERVES

Called up share capital | 97,000 |  | 97,000 |  |

Capital redemption reserve | 3,000 |  | 3,000 |  |

Retained earnings | 194,693 |  | 117,274 |  |

SHAREHOLDERS' FUNDS | 294,693 |  | 217,274 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

LYONS + SLEEMAN + HOARE LIMITED (REGISTERED NUMBER: 06950454) |

BALANCE SHEET - continued

31 MARCH 2026

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 May 2026 and were signed on its behalf by:

S M Atkins - Director

LYONS + SLEEMAN + HOARE LIMITED (REGISTERED NUMBER: 06950454) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| Lyons + Sleeman + Hoare Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| Turnover

| Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

| Rendering of services

| Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

| - the amount of revenue can be measured reliably;

| - it is probable that the Company will receive the consideration due under the contract;

| - the stage of completion of the contract at the end of the reporting period can be reliably measured; and

| - the costs incurred and the costs to complete the contract can be measured reliably.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | Straight line over 10 years and Straight line over 4 years

| Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

| The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

| Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the profit or loss.

LYONS + SLEEMAN + HOARE LIMITED (REGISTERED NUMBER: 06950454) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

| 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 rate method.

| 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 rate method.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 discounted.

| 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.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| The Company's functional and presentational currency is GBP.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Finance costs

| Finance costs are charged to the profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

LYONS + SLEEMAN + HOARE LIMITED (REGISTERED NUMBER: 06950454) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

2. | ACCOUNTING POLICIES - continued

| Borrowing costs

| All borrowing costs are recognised in the profit or loss in the year in which they are incurred.

| Dividends

| Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 39 (2025 - 43 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2025 | 468,921 |  |

| Additions | 10,932 |  |

| Disposals | (74,707 | ) |

| At 31 March 2026 | 405,146 |  |

| DEPRECIATION

| At 1 April 2025 | 456,026 |  |

| Charge for year | 8,495 |  |

| Eliminated on disposal | (73,407 | ) |

| At 31 March 2026 | 391,114 |  |

| NET BOOK VALUE

| At 31 March 2026 | 14,032 |  |

| At 31 March 2025 | 12,895 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | 449,961 |  | 352,106 |  |

| Amounts recoverable on contract | - |  | 369,134 |  |

| Other debtors | 209,968 |  | 396,288 |  |

659,929 |  | 1,117,528 |  |

LYONS + SLEEMAN + HOARE LIMITED (REGISTERED NUMBER: 06950454) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | 40,268 |  | 50,349 |  |

| Trade creditors | 162,581 |  | 357,360 |  |

| Taxation and social security | 237,385 |  | 185,228 |  |

| Other creditors | 140,499 |  | 423,830 |  |

580,733 |  | 1,016,767 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans | - |  | 40,269 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2026 | 2025 |

£ | £ |

| Within one year | 2,760 |  | 5,767 |  |

| Between one and five years | 2,343 |  | 5,103 |  |

5,103 |  | 10,870 |  |

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

LYONS + SLEEMAN + HOARE LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Lyons + Sleeman + Hoare Limited for the year ended 31 March 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Lyons + Sleeman + Hoare Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Lyons + Sleeman + Hoare Limited and state those matters that we have agreed to state to the Board of Directors of Lyons + Sleeman + Hoare Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Lyons + Sleeman + Hoare Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Lyons + Sleeman + Hoare Limited. You consider that Lyons + Sleeman + Hoare Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Lyons + Sleeman + Hoare Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

LFM

Chartered Certified Accountants

The Stables

23b Lenten Street

Alton

Hampshire

GU34 1HG

22 May 2026