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Registered number: 11414018 LYON PROPERTIES LTD Unaudited Financial statements For the Year Ended 31 December 2025
LYON PROPERTIES LTD Registered number: 11414018 Statement of Financial Position As at 31 December 2025
|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  | 8 |  | 8
Current assets | 1,101 |  | 1,101 |
Creditors: amounts falling due within one year | (8) |  | (8) |
Net current assets |  | 1,093 |  | 1,093
Total assets less current liabilities |  | 1,101 |  | 1,101
Net assets |  | 1,101 |  | 1,101
Capital and reserves |  | 1,101 |  | 1,101
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 10 July 2026.
................................................ Sally Ann Howell
Director
The notes on pages 2 to 3 form part of these financial statements. Page 1
LYON PROPERTIES LTD Notes to the Financial Statements For the Year Ended 31 December 2025
1. | General information
The company is a private company lmited by share capital, incorporated in England & Wales. The company number and registered office address are: Company number: 11414018 Registered office address: 57 Ashley Road Epsom Surrey KT18 5BN 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Valuation of investments
Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of Income and Retained Earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.3 | 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 method.
| 2.4 | 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
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
Page 2
LYON PROPERTIES LTD Notes to the Financial Statements For the Year Ended 31 December 2025
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 January 2025 | 8
| At 31 December 2025 | 8
| Subsidiary undertaking
| The following was a subsidiary undertaking of the Company:
| Name | Class of shares | Holding
| Howells Properties Ltd | Ordinary | 100%
| The aggregate of the share capital and reserves as at 31 December 2025 and the profit or loss for the year ended on that date for the subsidiary undertaking were as follows:
| Name | Aggregate of share capital and reserves | Profit/(Loss)
| Howells Properties Ltd | 8,958,945 | 259,694
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 8 | 8
|  | 8 | 8
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