He is five. Five year olds lie sometimes. They also often prefer to play than do whatever we think they should prefer. They also aren't at explaining what is wrong - an adult may just say tbey feel 'a bit off'. He says he is tired but that isn't accepted so he tries to explain better and that isn't accepted either so he tries again hoping to come up with an explanation that will satisfy. He lies because it easier at the time but he doesn't think tge way we do and worse later does not outweigh the disinclination to do it now. He is five.
But get a medical and an eye check up and try and find out whether he is nervous about starting school and if the older kids have been telling him horror stories about school.