Registration number: 14583230

The Lion and Fox Holdings Limited

Contents

Company Information	1
Directors' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 7

The Lion and Fox Holdings Limited

Company Information





 

Directors

Mr T C Wilmore Mr Giles Harrison Wilmore

Registered office

11 Huddersfield Road Holmfirth West Yorkshire HD9 2JR

Accountants

D & A Hill 18 T8 9 Brooke's Mill Armitage Bridge Huddersfield HD4 7NR

The Lion and Fox Holdings Limited

Directors' Report
for the Year Ended 31 January 2026

The directors present their report and the financial statements for the year ended 31 January 2026.

Directors of the company

The directors who held office during the year were as follows:

Mr T C Wilmore

Mr Giles Harrison Wilmore

Principal activity

The principal activity of the company is is that of llicensed restaurant.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 8 September 2026 and signed on its behalf by:
 

......................................... Mr T C Wilmore Director

The Lion and Fox Holdings Limited

(Registration number: 14583230 )
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Intangible assets	4	8,500	9,000
Current assets
Stocks	5	3,077	3,275
Debtors	6	5,560	4,973
Cash at bank and in hand		11,914	9,736
		20,551	17,984
Creditors: Amounts falling due within one year	7	(29,565)	(22,650)
Net current liabilities		(9,014)	(4,666)
Net (liabilities)/assets		(514)	4,334
Capital and reserves
Called up share capital	8	20	20
Retained earnings		(534)	4,314
Shareholders' (deficit)/funds		(514)	4,334

For the financial year ending 31 January 2026 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 and Directors' Report.

Approved and authorised by the Board on 8 September 2026 and signed on its behalf by:
 

......................................... Mr T C Wilmore Director

The Lion and Fox Holdings Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
11 Huddersfield Road
Holmfirth
West Yorkshire
HD9 2JR

These financial statements were authorised for issue by the Board on 8 September 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.

Turnover

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 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 taxable income.

The Lion and Fox Holdings Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 January 2026

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

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
Goodwill	5% per annum on cost.

Stocks

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

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

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.

The Lion and Fox Holdings Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 January 2026

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 11 (2025 - 10).

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 February 2025	10,000	10,000
At 31 January 2026	10,000	10,000
Amortisation
At 1 February 2025	1,000	1,000
Amortisation charge	500	500
At 31 January 2026	1,500	1,500
Carrying amount
At 31 January 2026	8,500	8,500
At 31 January 2025	9,000	9,000

5

Stocks

	2026 £	2025 £
Other inventories	3,077	3,275

6

Debtors

Current	2026 £	2025 £
Prepayments	-	1,333
Other debtors	5,560	3,640
	5,560	4,973

The Lion and Fox Holdings Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 January 2026

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	9	135	-
Taxation and social security		25,650	17,983
Accruals and deferred income		1,608	1,900
Other creditors		2,172	2,767
		29,565	22,650

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	20	20	20	20

9	Loans and borrowings

Current loans and borrowings

	2026 £	2025 £
Bank overdrafts	135	-