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REGISTERED NUMBER: 04843818 (England and Wales)















Lime Tree Court Limited

Report of the Directors and

Unaudited Financial Statements for the Year Ended 31 July 2023






Lime Tree Court Limited (Registered number: 04843818)






Contents of the Financial Statements
for the Year Ended 31 July 2023




Page

Company Information 1

Report of the Directors 2

Chartered Accountants' Report 3

Income Statement 4

Balance Sheet 5 to 6

Notes to the Financial Statements 7 to 9


Lime Tree Court Limited

Company Information
for the Year Ended 31 July 2023







DIRECTORS: C Laing
M C Laing





SECRETARY: C Laing





REGISTERED OFFICE: Chandos House
School Lane
Buckingham
Buckinghamshire
MK18 1HD





REGISTERED NUMBER: 04843818 (England and Wales)





ACCOUNTANTS: Tearle & Carver Limited
Chandos House
School Lane
Buckingham
Buckinghamshire
MK18 1HD

Lime Tree Court Limited (Registered number: 04843818)

Report of the Directors
for the Year Ended 31 July 2023

The directors present their report with the financial statements of the company for the year ended 31 July 2023.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 August 2022 to the date of this report.

C Laing
M C Laing

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

APPROVED BY THE BOARD AND SIGNED ON ITS BEHALF BY:





C Laing - Secretary


23 November 2023

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Lime Tree Court Limited


In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Lime Tree Court Limited for the year ended 31 July 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Lime Tree Court Limited, as a body, in accordance with the terms of our engagement letter dated 23 November 2022. Our work has been undertaken solely to prepare for your approval the financial statements of Lime Tree Court Limited and state those matters that we have agreed to state to the Board of Directors of Lime Tree Court Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lime Tree Court Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Lime Tree Court Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Lime Tree Court Limited. You consider that Lime Tree Court Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Lime Tree Court Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Tearle & Carver Limited
Chandos House
School Lane
Buckingham
Buckinghamshire
MK18 1HD


Date: .............................................

Lime Tree Court Limited (Registered number: 04843818)

Income Statement
for the Year Ended 31 July 2023

2023 2022
Notes £    £   

TURNOVER 830,728 802,140

Cost of sales 511,564 487,778
GROSS PROFIT 319,164 314,362

Administrative expenses 197,119 173,126
OPERATING PROFIT 4 122,045 141,236

Interest receivable and similar income 3,041 182
125,086 141,418

Interest payable and similar expenses 149 156
PROFIT BEFORE TAXATION 124,937 141,262

Tax on profit 18,450 31,491
PROFIT FOR THE FINANCIAL YEAR 106,487 109,771

Lime Tree Court Limited (Registered number: 04843818)

Balance Sheet
31 July 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 - -
Tangible assets 6 15,229 6,743
15,229 6,743

CURRENT ASSETS
Debtors 7 10,467 5,266
Cash at bank 447,268 570,213
457,735 575,479
CREDITORS
Amounts falling due within one year 8 186,650 165,626
NET CURRENT ASSETS 271,085 409,853
TOTAL ASSETS LESS CURRENT
LIABILITIES

286,314

416,596

PROVISIONS FOR LIABILITIES 167 4,936
NET ASSETS 286,147 411,660

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 286,146 411,659
SHAREHOLDERS' FUNDS 286,147 411,660

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 Court Limited (Registered number: 04843818)

Balance Sheet - continued
31 July 2023


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

The financial statements were approved by the Board of Directors and authorised for issue on 23 November 2023 and were signed on its behalf by:




C Laing - Director



M C Laing - Director


Lime Tree Court Limited (Registered number: 04843818)

Notes to the Financial Statements
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

Lime Tree Court 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of fifteen years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
Computer equipment - 25% on reducing balance

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.

Lime Tree Court Limited (Registered number: 04843818)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2022 - 27 ) .

4. OPERATING PROFIT

The operating profit is stated after charging:

2023 2022
£    £   
Depreciation - owned assets 2,741 1,263

5. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2022
and 31 July 2023 150,000
AMORTISATION
At 1 August 2022
and 31 July 2023 150,000
NET BOOK VALUE
At 31 July 2023 -
At 31 July 2022 -

Lime Tree Court Limited (Registered number: 04843818)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

6. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 August 2022 28,134 4,027 32,161
Additions 11,227 - 11,227
At 31 July 2023 39,361 4,027 43,388
DEPRECIATION
At 1 August 2022 21,853 3,565 25,418
Charge for year 2,626 115 2,741
At 31 July 2023 24,479 3,680 28,159
NET BOOK VALUE
At 31 July 2023 14,882 347 15,229
At 31 July 2022 6,281 462 6,743

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 10,467 5,266

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Wages & salaries control 33,279 31,298
Trade creditors 11,714 1,433
Taxation and social security 29,682 33,630
Other creditors 111,975 99,265
186,650 165,626

9. ULTIMATE CONTROLLING PARTY

The controlling party is Cordata Holdings Ltd.