Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 09930209 Mr Mitul Popat Mr Prashad Jaitley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09930209 2024-12-31 09930209 2025-12-31 09930209 2025-01-01 2025-12-31 09930209 frs-core:ShareCapital 2025-12-31 09930209 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09930209 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09930209 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 09930209 frs-bus:SmallEntities 2025-01-01 2025-12-31 09930209 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09930209 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09930209 frs-bus:Director1 2025-01-01 2025-12-31 09930209 frs-bus:Director2 2025-01-01 2025-12-31 09930209 frs-countries:EnglandWales 2025-01-01 2025-12-31 09930209 2023-12-31 09930209 2024-12-31 09930209 2024-01-01 2024-12-31 09930209 frs-core:ShareCapital 2024-12-31 09930209 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Lyonwood Investments Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Company Information 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Company Information
Directors Mr Mitul Popat
Mr Prashad Jaitley
Company Number 09930209
Registered Office Devonshire House
582 Honeypot Lane
Stanmore
London
HA7 1JS
Accountants Capitax Financial Ltd
Devonshire House
582 Honeypot Lane
Stanmore
Middlesex
HA7 1JS
Page 1
Page 2
Balance Sheet
Registered number: 09930209
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 159,113 143,777
159,113 143,777
Creditors: Amounts Falling Due Within One Year 5 (166,057 ) (157,252 )
NET CURRENT ASSETS (LIABILITIES) (6,944 ) (13,475 )
TOTAL ASSETS LESS CURRENT LIABILITIES (6,944 ) (13,475 )
NET LIABILITIES (6,944 ) (13,475 )
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account (7,044 ) (13,575 )
SHAREHOLDERS' FUNDS (6,944) (13,475)
For the 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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Mitul Popat
Director
Mr Prashad Jaitley
Director
15/05/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Lyonwood Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09930209 . The registered office is Devonshire House, 582 Honeypot Lane, Stanmore, London, HA7 1JS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Debtors
2025 2024
£ £
Due within one year
Other debtors 159,113 143,777
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 166,057 157,252
6. Directors Advances, Credits and Guarantees
During the year ended 31 December 2025, Lyonwood Investments Ltd owed £17,332 to its directors. This amount is reflected in their respective director's loan accounts in credit balances, which is shown as part of Other creditors under Creditors due within one year. Please be advised that both the directors have agreed to provide this loan on an interest free basis and the loan is repayable on demand.
Page 3
Page 4
7. Related Party Transactions
During the year ended 31 December 2025, Lyonwood Investments Ltd borrowed interest-free loans of £146,549 and £286 from its related companies, Ambika Investments Ltd and Blue Alpine Ltd, respectively. These loans are repayable on demand and are shown as a part of Other creditors under Creditors due within one year. Additionally, as of 31 December 2025, Lyonwood Investments Ltd provided an interest-free loan of £119,113 to its related company, Lyonwood Ltd. This loan is also repayable on demand and shown as Other debtors under Debtors due within one year.
Page 4