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Registered number: 12327309









LEMKES LIMITED









FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

 
LEMKES LIMITED
REGISTERED NUMBER: 12327309

BALANCE SHEET
AS AT 31 DECEMBER 2022

2022
2021
Note

  

Current assets
  

Stocks
  
23,766
-

Debtors: amounts falling due within one year
 4 
244,260
186,321

Cash at bank and in hand
  
392,805
190,101

  
660,831
376,422

Creditors: amounts falling due within one year
 5 
(768,117)
(341,097)

Net current (liabilities)/assets
  
 
 
(107,286)
 
 
35,325

  

Net (liabilities)/assets
  
(107,286)
35,325


Capital and reserves
  

Called up share capital 
 7 
21,060
21,060

Profit and loss account
  
(128,346)
14,265

  
(107,286)
35,325


The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Cornelis Van der Meij
Director

Date: 29 September 2023

The notes on pages 2 to 5 form part of these financial statements.
Page 1

 
LEMKES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

1.


General information

Lemkes Limited ("the company") is a private company limited by shares, incorporated in England and Wales. Its registered office is Leytonstone House, Leytonstone, London, E11 1GA. Its registered number is 12327309.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the company has transferred the significant risks and rewards of ownership to the buyer;
the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.3

Operating leases: the company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 2

 
LEMKES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

2.Accounting policies (continued)

 
2.5

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.6

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.8

Creditors

Short term creditors are measured at the transaction price.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2021 - 1).

Page 3

 
LEMKES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

4.


Debtors

2022
2021


Trade debtors
149,389
161,844

Other debtors
13,931
20,463

Prepayments and accrued income
13,840
4,014

Deferred taxation
67,100
-

244,260
186,321



5.


Creditors: Amounts falling due within one year

2022
2021

Trade creditors
29,842
15,277

Amounts owed to group undertakings
703,315
216,325

Other taxation and social security
-
34,222

Other creditors
940
503

Accruals and deferred income
34,020
74,770

768,117
341,097



6.


Deferred taxation




2022








Charged to profit or loss
67,100



At end of year
67,100

The deferred tax asset is made up as follows:

2022
2021


Tax losses carried forward
67,100
-

Page 4

 
LEMKES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

7.


Share capital

2022
2021
Allotted, called up and fully paid



18,000 (2021 - 18,000) Ordinary shares of £1 each
21,060
21,060



8.


Commitments under operating leases

At 31 December 2022 the company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2022
2021


Not later than 1 year
371,904
-

Later than 1 year and not later than 5 years
1,487,616
-

Later than 5 years
1,735,552
-

3,595,072
-


9.


Related party transactions

Transactions with wholly owned group companies are not disclosed by virtue of the exemption claimed under FRS 102 Section 1AC.35.


10.


Controlling party

The ultimate parent company in the current and preceding year is Green Sparkle BV, a company incorporated in the Netherlands. The company is included in the consolidated accounts prepared by  Green Sparkle BV and copies of those accounts can be obtained from the parent company's registered office.


11.


Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2022 was unqualified.

The audit report was signed on 10 October 2023 by Graham Wallace (senior statutory auditor) on behalf of Barnes Roffe LLP.

 
Page 5