REGISTERED NUMBER: 13840879 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Lion Biomed Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J Chia Croft

REGISTERED OFFICE:

Suite 2 Victoria House

South Street

Farnha

Surrey

United Kingdom

GU9 7QU

REGISTERED NUMBER:

13840879 (England and Wales)

ACCOUNTANTS:

Branston Adams

Suite 2, Victoria House

South Street

Farnham

Surrey

GU9 7QU

FIXED ASSETS

Property, plant and equipment

4

478

-

Investments

5

91,591

91,591

92,069

91,591

CURRENT ASSETS

Cash at bank

33,155

12,097

CREDITORS

Amounts falling due within one year

6

436,333

306,213

NET CURRENT LIABILITIES

(403,178

)

(294,116

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(311,109

)

(202,525

)

RESERVES

Retained earnings

(311,109

)

(202,525

)

SHAREHOLDERS' FUNDS

(311,109

)

(202,525

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 9 October 2026 and were signed by:

J Chia Croft - Director

1.	STATUTORY INFORMATION

Lion Biomed 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.

During this period of trade the company's expenditure exceeded income, resulting in a loss. The company directors and shareholders have confirmed their continued support of the company until such time that the company has a positive reserves position. On this basis the company accounts have been produced on a going concern basis.

Tangible fixed assets

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

Computer equipment

-

25% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Computer

equipment

£

COST

Additions

499

At 31 January 2026

499

DEPRECIATION

Charge for year

21

At 31 January 2026

21

NET BOOK VALUE

At 31 January 2026

478

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 February 2025

and 31 January 2026

91,591

NET BOOK VALUE

At 31 January 2026

91,591

At 31 January 2025

91,591

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Other creditors

436,333

306,213

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

2,222

Ordinary

0.000

1

-

-

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party of the company is Een Changr Lee and Jonathan Durham Chia-Croft.