Registration number: 13351006

Lions Lodge Ltd

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 6

Lions Lodge Ltd

(Registration number: 13351006)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	8,181	-
Tangible assets	5	19,264	25,252
		27,445	25,252
Current assets
Debtors	6	161,338	33,916
Cash at bank and in hand		609,741	385,588
		771,079	419,504
Creditors: Amounts falling due within one year	7	(453,265)	(356,535)
Net current assets		317,814	62,969
Net assets		345,259	88,221
Capital and reserves
Called up share capital	8	300	300
Profit and loss account		344,959	87,921
Shareholders' funds		345,259	88,221

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 17 July 2026 and signed on its behalf by:
 

......................................... R Syme Director

Lions Lodge Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Blythe Hall
100 Blythe Road
London
W14 0HB
England

These financial statements were authorised for issue by the Board on 17 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in sterling, which is also company's functional currency. Monetary amounts in these financial statements are rounded to the nearest Pound (£).

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Lions Lodge Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	33% Straight line
Fixtures and fittings	25% Straight line

Intangible assets

Intangible assets represent the company's website and are stated in the balance sheet at cost, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.

Capitalised website development costs are amortised on a straight-line basis over their useful economic life, reflecting the period over which the website is expected to generate economic benefits.

The carrying amount of the website is reviewed at each reporting date for impairment, and any impairment loss is recognised in the statement of profit or loss.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Other intangibles	33% Straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Lions Lodge Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 7 (2024 - 9).

4	Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
Additions acquired separately	8,355	8,355
At 31 December 2025	8,355	8,355
Amortisation
Amortisation charge	174	174
At 31 December 2025	174	174
Carrying amount
At 31 December 2025	8,181	8,181

Lions Lodge Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5	Tangible assets

	Fixtures and fittings £	Office equipment £	Total £
Cost or valuation
At 1 January 2025	48,112	35,179	83,291
Additions	6,280	8,994	15,274
At 31 December 2025	54,392	44,173	98,565
Depreciation
At 1 January 2025	32,789	25,250	58,039
Charge for the year	12,427	8,835	21,262
At 31 December 2025	45,216	34,085	79,301
Carrying amount
At 31 December 2025	9,176	10,088	19,264
At 31 December 2024	15,323	9,929	25,252

6

Debtors

Current	Note	2025 £	2024 £
Trade debtors		23,910	24,781
Amounts owed by related parties	10	-	240
Prepayments		17,236	8,686
Other debtors		120,192	209
		161,338	33,916

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	28,212	25,636
Taxation and social security	167,214	96,547
Accruals and deferred income	228,930	198,551
Other creditors	28,909	35,801
	453,265	356,535

Lions Lodge Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	300	300	300	300

9	Obligations under leases and hire purchase contracts

Operating leases

At the balance sheet date, the company had future minimum lease payments under non-cancellable operating leases amounting to £558,460 (2024: £576,438).

10	Related party transactions

Included in other debtors is an amount of £120,288 (2024: £209) owed by the directors. This amount is provided interest-free and unsecured. There are no formal terms and conditions regarding repayment of the balance.