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Company Registration No. 10672635 (England and Wales)
Lemon Life Ltd Unaudited accounts for the year ended 31 March 2023
Lemon Life Ltd Unaudited accounts Contents
Page
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Lemon Life Ltd Company Information for the year ended 31 March 2023
Director
Florin Radu Neagu
Secretary
Cristina Stan
Company Number
10672635 (England and Wales)
Registered Office
38 Toulouse Court 2 Rossetti Road London SE16 3EA England
Accountants
Taxacc Solutions Ltd 117A St. John's Hill Sevenoaks Kent TN13 3PE
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Lemon Life Ltd Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,268 
2,254 
Current assets
Debtors
7,439 
2,758 
Cash at bank and in hand
6,177 
1,949 
13,616 
4,707 
Creditors: amounts falling due within one year
(5,549)
(5,797)
Net current assets/(liabilities)
8,067 
(1,090)
Net assets
9,335 
1,164 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
9,334 
1,163 
Shareholders' funds
9,335 
1,164 
For the year ending 31 March 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 his 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 22 December 2023 and were signed on its behalf by
Florin Radu Neagu Director Company Registration No. 10672635
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Lemon Life Ltd Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
Lemon Life Ltd is a private company, limited by shares, registered in England and Wales, registration number 10672635. The registered office is 38 Toulouse Court, 2 Rossetti Road, London, SE16 3EA, 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. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Items costing less than £200 each are not capitalised. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
33.33%
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 April 2022
8,066 
At 31 March 2023
8,066 
Depreciation
At 1 April 2022
5,812 
Charge for the year
986 
At 31 March 2023
6,798 
Net book value
At 31 March 2023
1,268 
At 31 March 2022
2,254 
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Lemon Life Ltd Notes to the Accounts for the year ended 31 March 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
7,439 
2,758 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
2,669 
770 
Loans from directors
2,070 
4,217 
Accruals
810 
810 
5,549 
5,797 
7
Transactions with related parties
Amount due to related party £4,217 (2021: £2399).
8
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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