LYFEGUARD LIMITED


Directors	STEWART, Fraser William Charles
	STEWART, Gary Francis


Registered Address	128 City Road
	London
	EC1V 2NX


Registered Number	13160456 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		3,416		3,416
Tangible assets	4		226		1,197
			3,642		4,613
Current assets
Debtors	5	21,523		30,632
Cash at bank and on hand		6,003		42,665
		27,526		73,297
Creditors amounts falling due within one year	6	(257,208)		(214,317)
Net current assets (liabilities)			(229,682)		(141,020)
Total assets less current liabilities			(226,040)		(136,407)
Net assets			(226,040)		(136,407)
Capital and reserves
Called up share capital			537,149		417,149
Profit and loss account			(763,189)		(553,556)
Shareholders' funds			(226,040)		(136,407)

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 19 May 2026, and are signed on its behalf by:

STEWART, Gary Francis
Director
Registered Company No. 13160456

LYFEGUARD LIMITED

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		1

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 January 25	3,416
	At 31 December 25	3,416
	Net book value
	At 31 December 25	3,416
	At 31 December 24	3,416

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 January 25	3,972
	At 31 December 25	3,972
	Depreciation and impairment
	At 01 January 25	2,774
	Charge for year	972
	At 31 December 25	3,746
	Net book value
	At 31 December 25	226
	At 31 December 24	1,197

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	157	72
Other debtors	19,955	28,489
Prepayments and accrued income	1,411	2,071
Total	21,523	30,632

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	4,263	5,480
Bank borrowings and overdrafts	252,500	205,500
Accrued liabilities and deferred income	445	3,337
Total	257,208	214,317