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Company Registration No. 13185282 (England and Wales)
Bar Limon Limited Unaudited accounts for the year ended 28 February 2023
Bar Limon Limited Unaudited accounts Contents
Page
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Bar Limon Limited Company Information for the year ended 28 February 2023
Director
Lucy Dunlop
Secretary
Elizabeth McOwat
Company Number
13185282 (England and Wales)
Registered Office
Flat 2 Orchard Grange 10 Orchard Road Malvern WR14 3DA England
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Bar Limon Limited Statement of financial position as at 28 February 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
37,705 
49,737 
Current assets
Inventories
6,154 
8,295 
Debtors
4,762 
4,375 
Cash at bank and in hand
21 
9,923 
10,937 
22,593 
Creditors: amounts falling due within one year
(69,243)
(52,577)
Net current liabilities
(58,306)
(29,984)
Total assets less current liabilities
(20,601)
19,753 
Creditors: amounts falling due after more than one year
(14,989)
(15,334)
Net (liabilities)/assets
(35,590)
4,419 
Capital and reserves
Called up share capital
130 
130 
Share premium
38,461 
38,461 
Profit and loss account
(74,181)
(34,172)
Shareholders' funds
(35,590)
4,419 
For the year ending 28 February 2023 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 16 October 2023 and were signed on its behalf by
Lucy Dunlop Director Company Registration No. 13185282
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Bar Limon Limited Notes to the Accounts for the year ended 28 February 2023
1
Statutory information
Bar Limon Limited is a private company, limited by shares, registered in England and Wales, registration number 13185282. The registered office is Flat 2 Orchard Grange, 10 Orchard Road, Malvern, WR14 3DA, 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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. T
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:
Land & buildings
Over length of lease
Fixtures & fittings
33.3%
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell.
Government grants
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.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Bar Limon Limited Notes to the Accounts for the year ended 28 February 2023
4
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 March 2022
38,204 
20,242 
58,446 
Additions
- 
3,006 
3,006 
At 28 February 2023
38,204 
23,248 
61,452 
Depreciation
At 1 March 2022
4,623 
4,086 
8,709 
Charge for the year
7,641 
7,397 
15,038 
At 28 February 2023
12,264 
11,483 
23,747 
Net book value
At 28 February 2023
25,940 
11,765 
37,705 
At 28 February 2022
33,581 
16,156 
49,737 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
4,762 
4,375 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
13,427 
5,000 
VAT
17,161 
3,212 
Trade creditors
8,298 
15,441 
Taxes and social security
1,024 
980 
Other creditors
626 
327 
Loans from directors
25,037 
25,335 
Accruals
3,670 
2,282 
69,243 
52,577 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
14,989 
15,334 
8
Average number of employees
During the year the average number of employees was 23 (2022: 31).
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