Company Registration No. 13893070 (England and Wales)
Lion Smile Limited
Unaudited accounts
for the year ended 28 February 2026
Lion Smile Limited
Unaudited accounts
Contents
Lion Smile Limited
Company Information
for the year ended 28 February 2026
Director
Rebecca Lindsay Sumner
Company Number
13893070 (England and Wales)
Registered Office
White Hart Inn
31 Newland Street
Eynsham
Witney
Oxfordshire
OX29 4LB
England
Accountants
Claire Rolfe
Added Value Accountancy Ltd
27 Old Gloucester Street
London
WC1N 3AX
Lion Smile Limited
Statement of financial position
as at 28 February 2026
Tangible assets
40,712
32,351
Cash at bank and in hand
138,718
160,770
Creditors: amounts falling due within one year
(53,369)
(74,465)
Net current assets
116,366
115,935
Net assets
157,078
148,286
Called up share capital
2
2
Profit and loss account
157,076
148,284
Shareholders' funds
157,078
148,286
For the year ending 28 February 2026 the company was entitled to exemption from audit 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 18 September 2026 and were signed on its behalf by
Rebecca Lindsay Sumner
Director
Company Registration No. 13893070
Lion Smile Limited
Notes to the Accounts
for the year ended 28 February 2026
Lion Smile Limited is a private company, limited by shares, registered in England and Wales, registration number 13893070. The registered office is White Hart Inn, 31 Newland Street, Eynsham, Witney, Oxfordshire, OX29 4LB, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% Straight Line
Motor vehicles
20% Straight Line
Fixtures & fittings
10% Straight Line
Computer equipment
12.5% Straight Line
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 March 2025
11,700
-
21,294
4,759
37,753
Additions
5,355
3,500
2,253
2,980
14,088
At 28 February 2026
17,055
3,500
23,547
7,739
51,841
At 1 March 2025
2,341
-
2,145
916
5,402
Charge for the year
1,705
700
2,355
967
5,727
At 28 February 2026
4,046
700
4,500
1,883
11,129
At 28 February 2026
13,009
2,800
19,047
5,856
40,712
At 28 February 2025
9,359
-
19,149
3,843
32,351
Lion Smile Limited
Notes to the Accounts
for the year ended 28 February 2026
Amounts falling due within one year
Accrued income and prepayments
1,658
2,043
Other debtors
8,907
11,078
6
Creditors: amounts falling due within one year
2026
2025
Trade creditors
6,141
11,098
Taxes and social security
35,610
51,921
Loans from directors
1,202
412
7
Average number of employees
During the year the average number of employees was 17 (2025: 14).