Company registration number 02397523 (England and Wales)
LION SEEDS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
Affinia
The Maltings
Rosemary Lane
Halstead
Essex
CO9 1HZ
LION SEEDS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
LION SEEDS LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
3
3
Tangible assets
4
270,101
280,733
270,104
280,736
Current assets
Stocks
320,795
363,149
Debtors
5
158,314
237,820
Cash at bank and in hand
270,375
115,977
749,484
716,946
Creditors: amounts falling due within one year
6
(34,660)
(205,895)
Net current assets
714,824
511,051
Net assets
984,928
791,787
Capital and reserves
Called up share capital
7
1,000,000
1,000,000
Revaluation reserve
75,450
75,450
Profit and loss reserves
(90,522)
(283,663)
Total equity
984,928
791,787

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their 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 directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 23 June 2026 and are signed on its behalf by:
Mr P J Johnson
Director
Company registration number 02397523 (England and Wales)
LION SEEDS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 2 -
1
Accounting policies
Company information

Lion Seeds Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Agricultural Research Station, Woodham Mortimer, Maldon, Essex, England, CM9 6SN.

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 have been prepared under the historical cost convention as modified by the revaluation of certain assets.

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 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 conditions necessary for it to be capable of operating in the manner intended by management.

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:

Freehold land and buildings
2% on cost
Plant and equipment
25% on cost, 25% on reducing balance and 10% on cost
1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.5
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

LION SEEDS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.7
Foreign exchange

The company's functional currency is the Pound Sterling.

Transactions in foreign currencies are recorded using a rate of exchange ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated using a rate of exchange ruling at the year end, and the gains and losses on translation are included in the income statement.

2
Employees

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

2025
2024
Number
Number
Total
9
8
3
Intangible fixed assets
Goodwill
£
Cost
At 1 July 2024 and 30 June 2025
3
Amortisation and impairment
At 1 July 2024 and 30 June 2025
-
0
Carrying amount
At 30 June 2025
3
At 30 June 2024
3
LION SEEDS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 July 2024
370,000
181,694
551,694
Additions
-
0
812
812
At 30 June 2025
370,000
182,506
552,506
Depreciation and impairment
At 1 July 2024
102,655
168,306
270,961
Depreciation charged in the year
3,500
7,944
11,444
At 30 June 2025
106,155
176,250
282,405
Carrying amount
At 30 June 2025
263,845
6,256
270,101
At 30 June 2024
267,345
13,388
280,733

Included within land and buildings is land valued at £195,000 (2024: £195,000) which is not depreciated.

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
104,068
175,780
Corporation tax recoverable
46,308
55,462
Other debtors
7,938
6,578
158,314
237,820
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
24,938
12,528
Taxation and social security
4,598
870
Other creditors
5,124
192,497
34,660
205,895
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A of £1 each
1,000,000
1,000,000
1,000,000
1,000,000
LION SEEDS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
7
Called up share capital
(Continued)
- 5 -
8
Revaluation reserve
2025
2024
£
£
At the beginning and end of the year
75,450
75,450
9
Parent company

The parent company is L.S.H. S.A, a company incorporated in Luxembourg.

The ultimate controlling party is Domenico Previdi.

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