1 October 2022 false No description of principal activity Taxfiler 2024.1 06989002business:PrivateLimitedCompanyLtd2022-10-012023-09-30 069890022022-09-30 069890022022-10-012023-09-30 06989002business:AuditExemptWithAccountantsReport2022-10-012023-09-30 06989002business:FilletedAccounts2022-10-012023-09-30 069890022023-09-30 069890022022-09-30 06989002core:WithinOneYear2023-09-30 06989002core:WithinOneYear2022-09-30 06989002core:ShareCapitalcore:PreviouslyStatedAmount2023-09-30 06989002core:ShareCapitalcore:PreviouslyStatedAmount2022-09-30 06989002core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 06989002core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-09-30 06989002core:PreviouslyStatedAmount2023-09-30 06989002core:PreviouslyStatedAmount2022-09-30 06989002business:SmallEntities2022-10-012023-09-30 06989002business:Director12022-10-012023-09-30 06989002countries:EnglandWales2022-10-012023-09-30 06989002business:RegisteredOffice2022-10-012023-09-30 06989002core:LandBuildings2022-10-012023-09-30 06989002core:PlantMachinery2022-10-012023-09-30 06989002core:MotorVehicles2022-10-012023-09-30 06989002core:Goodwill2022-09-30 06989002core:Goodwill2023-09-30 06989002core:LandBuildings2022-09-30 06989002core:PlantMachinery2022-09-30 06989002core:MotorVehicles2022-09-30 06989002core:FurnitureFittings2022-09-30 06989002core:ComputerEquipment2022-09-30 06989002core:FurnitureFittings2022-10-012023-09-30 06989002core:ComputerEquipment2022-10-012023-09-30 06989002core:LandBuildings2023-09-30 06989002core:PlantMachinery2023-09-30 06989002core:MotorVehicles2023-09-30 06989002core:FurnitureFittings2023-09-30 06989002core:ComputerEquipment2023-09-30 069890022021-10-012022-09-30 iso4217:GBP xbrli:pure
Company Registration No. 06989002 (England and Wales)
Lemontree Lettings & Management Ltd Unaudited accounts for the year ended 30 September 2023
Lemontree Lettings & Management Ltd Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
64,526 
13,931 
Current assets
Debtors
2,842 
34,418 
Cash at bank and in hand
157,529 
73,686 
160,371 
108,104 
Creditors: amounts falling due within one year
(179,757)
(75,487)
Net current (liabilities)/assets
(19,386)
32,617 
Net assets
45,140 
46,548 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
45,040 
46,448 
Shareholders' funds
45,140 
46,548 
For the year ending 30 September 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 directors acknowledge their 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 of Directors and authorised for issue on 18 April 2024 and were signed on its behalf by
Mr M Barnham Director Company Registration No. 06989002
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Lemontree Lettings & Management Ltd Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
Lemontree Lettings & Management Ltd is a private company, limited by shares, registered in England and Wales, registration number 06989002. The registered office is 10A Old Station Road, Newmarket, CB8 8DN.
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. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
20% straight line
Plant & machinery
25% straight line
Motor vehicles
25% straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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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Lemontree Lettings & Management Ltd Notes to the Accounts for the year ended 30 September 2023
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 October 2022
150,000 
At 30 September 2023
150,000 
Amortisation
At 1 October 2022
150,000 
At 30 September 2023
150,000 
Net book value
At 30 September 2023
- 
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 October 2022
7,989 
- 
43,138 
14,177 
31,036 
96,340 
Additions
- 
14,969 
51,585 
- 
3,878 
70,432 
Disposals
- 
- 
(43,138)
- 
- 
(43,138)
At 30 September 2023
7,989 
14,969 
51,585 
14,177 
34,914 
123,634 
Depreciation
At 1 October 2022
7,989 
- 
34,104 
14,177 
26,139 
82,409 
Charge for the year
- 
624 
6,767 
- 
3,412 
10,803 
On disposals
- 
- 
(34,104)
- 
- 
(34,104)
At 30 September 2023
7,989 
624 
6,767 
14,177 
29,551 
59,108 
Net book value
At 30 September 2023
- 
14,345 
44,818 
- 
5,363 
64,526 
At 30 September 2022
- 
- 
9,034 
- 
4,897 
13,931 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
33,060 
Other debtors
2,842 
1,358 
2,842 
34,418 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
3,835 
3,989 
Taxes and social security
52,578 
28,973 
Other creditors
118,420 
39,890 
Accruals
4,924 
2,635 
179,757 
75,487 
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Lemontree Lettings & Management Ltd Notes to the Accounts for the year ended 30 September 2023
8
Average number of employees
During the year the average number of employees was 6 (2022: 6).
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