REGISTERED NUMBER: 06896028 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

Lyons Recruitment Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTOR:

B Lyons

REGISTERED OFFICE:

100 High Ash Drive

Alwoodley

Leeds

West Yorkshire

LS17 8RE

REGISTERED NUMBER:

06896028 (England and Wales)

ACCOUNTANTS:

Leon & Company

Chartered Accountants

100 High Ash Drive

Alwoodley

Leeds

West Yorkshire

LS17 8RE

FIXED ASSETS

Tangible assets

4

52,273

65,328

CURRENT ASSETS

Debtors

5

367,835

373,237

Cash at bank

21,255

40,211

389,090

413,448

CREDITORS

Amounts falling due within one year

6

164,283

191,700

NET CURRENT ASSETS

224,807

221,748

TOTAL ASSETS LESS CURRENT LIABILITIES

277,080

287,076

CREDITORS

Amounts falling due after more than one year

7

(37,954

)

(57,991

)

PROVISIONS FOR LIABILITIES

(15,231

)

(16,332

)

NET ASSETS

223,895

212,753

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

223,795

212,653

SHAREHOLDERS' FUNDS

223,895

212,753

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 May 2026 and were signed by:

B Lyons - Director

1.	STATUTORY INFORMATION

Lyons Recruitment 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

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

10% on cost

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2024

and 31 May 2025

93,316

DEPRECIATION

At 1 June 2024

27,988

Charge for year

13,055

At 31 May 2025

41,043

NET BOOK VALUE

At 31 May 2025

52,273

At 31 May 2024

65,328

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

(1

)

959

Other debtors

367,836

372,278

367,835

373,237

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans and overdrafts

12,398

10,225

Hire purchase contracts

10,562

10,562

Taxation and social security

138,924

168,512

Other creditors

2,399

2,401

164,283

191,700

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans

1,144

11,369

Hire purchase contracts

36,810

46,622

37,954

57,991

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.25

31.5.24

value:

£

£

100

Ordinary

1

100

100

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

In other debtors, there is an amount of £270,839 owed by the directors (2024: £275,281). This is repayable on demand and carries no interest.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr B Lyons and Mrs C Lyons by virtue of their combined ownership of 100% of the issued equity share capital.

The following reproduces the text of the report prepared for the director 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 Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 May 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Leon & Company

Chartered Accountants

100 High Ash Drive

Alwoodley

Leeds

West Yorkshire

LS17 8RE

Date: .............................................