REGISTERED NUMBER: 08643440 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

LYHFL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

L A Harmer

REGISTERED OFFICE:

14 Bank Chambers

25 Jermyn Street

London

SW1Y 6HR

REGISTERED NUMBER:

08643440 (England and Wales)

ACCOUNTANTS:

Artemis LLP

Chartered Certified Accountants

14 Bank Chambers

25 Jermyn Street

London

SW1Y 6HR

FIXED ASSETS

Intangible assets

4

200,192

34,452

Tangible assets

5

498,830

143,082

699,022

177,534

CURRENT ASSETS

Stocks

737,728

591,316

Debtors

6

701,662

768,905

Cash at bank and in hand

240,459

406,550

1,679,849

1,766,771

CREDITORS

Amounts falling due within one year

7

1,313,936

1,406,805

NET CURRENT ASSETS

365,913

359,966

TOTAL ASSETS LESS CURRENT LIABILITIES

1,064,935

537,500

CREDITORS

Amounts falling due after more than one year

8

(155,017

)

(81,250

)

PROVISIONS FOR LIABILITIES

(32,000

)

(32,000

)

NET ASSETS

877,918

424,250

CAPITAL AND RESERVES

Called up share capital

2

2

Capital redemption reserve

1

1

Retained earnings

877,915

424,247

877,918

424,250

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 August 2026 and were signed by:

L A Harmer - Director

1.	STATUTORY INFORMATION

LYHFL Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE 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.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

INTANGIBLE ASSETS

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of three years.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

STOCKS

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

HIRE PURCHASE AND LEASING COMMITMENTS

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 34 (2024 - 31 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 September 2024

462,700

Additions

213,665

At 31 August 2025

676,365

AMORTISATION

At 1 September 2024

428,248

Charge for year

47,925

At 31 August 2025

476,173

NET BOOK VALUE

At 31 August 2025

200,192

At 31 August 2024

34,452

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 September 2024

-

267,873

267,873

Additions

372,198

40,037

412,235

At 31 August 2025

372,198

307,910

680,108

DEPRECIATION

At 1 September 2024

-

124,791

124,791

Charge for year

11,541

44,946

56,487

At 31 August 2025

11,541

169,737

181,278

NET BOOK VALUE

At 31 August 2025

360,657

138,173

498,830

At 31 August 2024

-

143,082

143,082

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

364,398

385,266

Other debtors

337,264

383,639

701,662

768,905

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

-

103,538

Trade creditors

140,823

486,447

Taxation and social security

565,063

337,043

Other creditors

608,050

479,777

1,313,936

1,406,805

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

155,017

81,250