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REGISTERED NUMBER: 13152321 (England and Wales)
















LIME TREE CAPITAL LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 MARCH 2022 TO 31 MARCH 2023






LIME TREE CAPITAL LIMITED (REGISTERED NUMBER: 13152321)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 MARCH 2022 TO 31 MARCH 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LIME TREE CAPITAL LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 MARCH 2022 TO 31 MARCH 2023







DIRECTORS: J J Bateman
S D Miles
T Kinghorn





REGISTERED OFFICE: Old Coffee House Yard
London Road
Seveneoaks
Kent
TN13 1AH





REGISTERED NUMBER: 13152321 (England and Wales)





ACCOUNTANTS: Lakeview Southern Limited
Chartered Accountants
2 Lakeview Stables
Lower St. Clere
Kemsing
Sevenoaks
Kent
TN15 6NL

LIME TREE CAPITAL LIMITED (REGISTERED NUMBER: 13152321)

BALANCE SHEET
31 MARCH 2023

31.3.23 28.2.22
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 1,800,000 -

CURRENT ASSETS
Debtors 5 13,467 2,024,127
Cash at bank 72,392 16,333
85,859 2,040,460
CREDITORS
Amounts falling due within one year 6 524,420 2,005,461
NET CURRENT (LIABILITIES)/ASSETS (438,561 ) 34,999
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,361,439

34,999

CREDITORS
Amounts falling due after more than one year 7 760,000 -
NET ASSETS 601,439 34,999

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 601,339 34,899
601,439 34,999

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

LIME TREE CAPITAL LIMITED (REGISTERED NUMBER: 13152321)

BALANCE SHEET - continued
31 MARCH 2023


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 Board of Directors and authorised for issue on 18 October 2023 and were signed on its behalf by:





T Kinghorn - Director


LIME TREE CAPITAL LIMITED (REGISTERED NUMBER: 13152321)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 MARCH 2022 TO 31 MARCH 2023


1. STATUTORY INFORMATION

Lime Tree Capital 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 as modified by the revaluation of certain assets.

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 represents the sale of completed properties in the year and rental income arising during the accounting period.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the period 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 period 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 period was 3 (2022 - 2 ) .

LIME TREE CAPITAL LIMITED (REGISTERED NUMBER: 13152321)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 MARCH 2022 TO 31 MARCH 2023


4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
Additions 1,473,582
Fair value adjustment 326,418
At 31 March 2023 1,800,000
NET BOOK VALUE
At 31 March 2023 1,800,000

Fair value at 31 March 2023 is represented by:
£   
Valuation in 2023 1,800,000

If the investment property had not been revalued it would have been included at the following historical cost:

31.3.23 28.2.22
£    £   
Cost 1,473,582 -

Investment Property was valued on an open market basis on 26 October 2022 by the Director as it was moved from debtors .

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 28.2.22
£    £   
Trade debtors 13,467 1,955,459
Other debtors - 68,668
13,467 2,024,127

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 28.2.22
£    £   
Bank loans and overdrafts 48,425 -
Trade creditors - 1,307
Taxation and social security 39,596 8,186
Other creditors 436,399 1,995,968
524,420 2,005,461

LIME TREE CAPITAL LIMITED (REGISTERED NUMBER: 13152321)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 MARCH 2022 TO 31 MARCH 2023


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.23 28.2.22
£    £   
Bank loans 760,000 -