C J Lyon & Sons Limited 31/10/2025 iXBRL

Company registration number: 13419599

C J Lyon & Sons Limited

Trading as C J Lyon & Sons Limited

Unaudited filleted financial statements

31 October 2025

C J Lyon & Sons Limited

Contents

Directors and other information

Statement of financial position

Notes to the financial statements

C J Lyon & Sons Limited

Directors and other information


	Directors	Mr Robert Christopher Lyon
		Mr Thomas Oliver Lyon
		Mr Nicholas Charles Lyon
		Mr Timothy Edward Lyon


	Company number	13419599


	Registered office	Bentley Lodge
		Bentley Lane
		Bispham
		Lancashire
		L40 3SN


	Business address	Bentley Lodge
		Bentley Lane
		Bispham
		Lancashire
		L40 3SN


	Accountants	John Williams & Co
		Westerview
		Grimshaw Green Lane
		Parbold
		Lancashire
		WN8 7BB

C J Lyon & Sons Limited

Statement of financial position

31 October 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Intangible assets	5	32,400		64,800
Tangible assets	6	461,485		488,083
Investments	7	214,230		-
		_______		_______
			708,115		552,883

Current assets
Stocks		10,000		15,000
Debtors	8	416,801		491,954
Cash at bank and in hand		530,537		793,298
		_______		_______
		957,338		1,300,252
Creditors: amounts falling due
within one year	9	( 332,703)		( 573,680)
		_______		_______
Net current assets			624,635		726,572
			_______		_______
Total assets less current liabilities			1,332,750		1,279,455


Provisions for liabilities	10		( 109,002)		( 111,788)

			_______		_______
Net assets			1,223,748		1,167,667
			_______		_______

Capital and reserves
Called up share capital	12		100		100
Profit and loss account			1,223,648		1,167,567
			_______		_______
Shareholders funds			1,223,748		1,167,667
			_______		_______

For the year ending 31 October 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 financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 29 July 2026 , and are signed on behalf of the board by:

Mr Robert Christopher Lyon Mr Thomas Oliver Lyon

Director Director

Company registration number: 13419599

C J Lyon & Sons Limited

Notes to the financial statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is C J Lyon & Sons Limited, Bentley Lodge, Bentley Lane, Bispham, Lancashire, L40 3SN.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:


Goodwill	-	20 %	straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	25%	reducing balance
Fittings fixtures and equipment	-	25%	reducing balance
Motor vehicles	-	25%	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units .

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Staff costs

The average number of persons employed by the company during the year amounted to 18 (2024: 17 ).

The aggregate payroll costs incurred during the year were:

	2025	2024
	£	£
Wages and salaries	505,726	493,542
Social security costs	40,798	38,285
Other pension costs	392,487	52,464
	_______	_______
	939,011	584,291
	_______	_______

5. Intangible assets

	Goodwill	Total
	£	£
Cost
At 1 November 2024 and 31 October 2025	162,000	162,000
	_______	_______
Amortisation
At 1 November 2024	97,200	97,200
Charge for the year	32,400	32,400
	_______	_______
At 31 October 2025	129,600	129,600
	_______	_______
Carrying amount
At 31 October 2025	32,400	32,400
	_______	_______
At 31 October 2024	64,800	64,800
	_______	_______

6. Tangible assets

	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£
Cost
At 1 November 2024	82,880	66,230	730,800	879,910
Additions	6,254	-	205,675	211,929
Disposals	-	( 166)	( 166,149)	( 166,315)
	_______	_______	_______	_______
At 31 October 2025	89,134	66,064	770,326	925,524
	_______	_______	_______	_______
Depreciation
At 1 November 2024	47,275	33,303	311,249	391,827
Charge for the year	10,100	13,164	127,873	151,137
Disposals	-	( 96)	( 78,829)	( 78,925)
	_______	_______	_______	_______
At 31 October 2025	57,375	46,371	360,293	464,039
	_______	_______	_______	_______
Carrying amount
At 31 October 2025	31,759	19,693	410,033	461,485
	_______	_______	_______	_______
At 31 October 2024	35,605	32,927	419,551	488,083
	_______	_______	_______	_______

7. Investments

		Other investments other than loans
		£
	Cost or valuation
	At 1 November 2024	-
	Additions	200,000
	Revaluations	14,230
		_______
	At 31 October 2025	214,230
		_______
	Impairment
	At 1 November 2024 and 31 October 2025	-
		_______
	Carrying amount
	At 31 October 2025	214,230
		_______
	At 31 October 2024	-
		_______

8. Debtors

	2025	2024
	£	£
Trade debtors	402,901	453,825
Other debtors	13,900	38,129
	_______	_______
	416,801	491,954
	_______	_______

9. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	51,665	41,872
Social security and other taxes	245,075	298,389
Other creditors	35,963	233,419
	_______	_______
	332,703	573,680
	_______	_______

10. Provisions

		Deferred tax (note 11)
		£
	At 1 November 2024	111,788
	Charges against provisions	( 6,343)
	Other movements 1	3,557
		_______
	At 31 October 2025	109,002
		_______

11. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2025	2024
	£	£
Included in provisions (note 10)	109,002	111,788
	_______	_______

The deferred tax account consists of the tax effect of timing differences in respect of:

	2025	2024
	£	£
Accelerated capital allowances	105,445	111,788
Fair value adjustment of financial assets	3,557	-
	_______	_______
	109,002	111,788
	_______	_______

12. Called up share capital

Issued, called up and fully paid

	2025		2024
	No	£	No	£
Ordinary shares of £ 1.00 each	100	100	100	100
	_______	_______	_______	_______

13. Related party transactions

During the year directors made interest-free loans to the company and at the balance sheet date those loans amounted to £ 6,074 (2024: £ 221,331 ).