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Lyrelia Developments Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Lyrelia Developments Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—4

Page 1
Lyrelia Developments Ltd
Statement of Financial Position
As At 30 November 2025
Statement of Financial Position
Registered number: 14506580

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 10 |  | 10
|  |  | 10 |  | 10
CURRENT ASSETS
Debtors | 5 | 1,833,324 |  | 999,991 |
Cash at bank |  | 4,918 |  | 15,042 |
|  | 1,838,242 |  | 1,015,033 |
Creditors: Amounts Falling Due Within One Year | 6 | (144,867 ) |  | (110,352 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,693,375 |  | 904,681
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,693,385 |  | 904,691
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (1,833,333 ) |  | (1,000,000 )
NET LIABILITIES |  |  | (139,948 ) |  | (95,309 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Income Statement |  |  | (139,949 ) |  | (95,310 )
SHAREHOLDERS' FUNDS |  |  | (139,948) |  | (95,309)

Page 1
Page 2
Lyrelia Developments Ltd
Statement of Financial Position (continued)
As At 30 November 2025
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Income Statement.
The financial statements were approved by the director and authorised for issue on 24 August 2026 and were signed by:

B O Stringer Director
24/08/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Lyrelia Developments Ltd
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Lyrelia Developments Ltd is a private company, limited by shares, registered in England & Wales. The address of the registered office is Cpc, Office A, Unit4 Whitehall Waterfront, 2 Riverside Way, Leeds, LS1 4EH.
The principal activity of the company is that of property investment.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
The following principal accounting policies have been applied:
2.2. Going Concern Disclosure
These accounts have been prepared on the going concern basis on the understanding that the shareholders will continue to financially support the company to enable it to meet its liabilities as they fall due for a period of at least twelve months from the date of approval of the financial statements.
2.3. Taxation
Tax is recognised in the Statement of income and retained earnings.
The current income 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 income.
2.4. Investments
Investments in associates are held at cost less impairment.
2.5. Finance costs
Finance costs are charged to the Statement of income and retained earnings over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount.
2.6. Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice
of not more than 24 hours.
3. Average Number of Employees
Average monthly number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Investments

| Other
--- | ---
| £
Cost
As at 1 December 2024 | 10
As at 30 November 2025 | 10
Provision
As at 1 December 2024 | -
As at 30 November 2025 | -
Net Book Value
As at 30 November 2025 | 10
As at 1 December 2024 | 10

Page 3
Page 4
Lyrelia Developments Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 1 |  | 1
Amounts owed by associates | 1,833,323 |  | 999,990
| 1,833,324 |  | 999,991

Short-term debtors are measured at transaction price, less any impairment.
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 5,400 |  | -
Other loans | 44,625 |  | 44,625
Other creditors | 2 |  | 2
Accrued expenses | 94,840 |  | 65,725
| 144,867 |  | 110,352

Short-term creditors are measured at transaction price.
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other loans | 1,833,333 |  | 1,000,000

On 7 December 2022, the company entered into a loan agreement with a third-party lender for £1,000,000. The loan has a term of three years, maturing on 6 December 2025, and interest is accrued daily at a rate of 3% per annum.
On 22 September 2025, the company entered into a further loan agreement with a third-party lender for £833,333.The loan has a term of three years, maturing on 21 September 2028, and interest is accrued daily at a rate of 3% per annum.
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

The company has 1 Ordinary share in issue with a nominal value of £1.
9. Related Party Transactions
At the year-end £999,990 (2024: £999,990) was owed from a company in which Lyrelia Developments Ltd holds a minority interest. This balance is included within amounts owed by associates.
In addition, £833,333 (2024: £Nil) was owed from a company under common directorship. This balance is also included within amounts owed by associates.
Page 4