Acorah Software Products - Accounts Production 15.0.600 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 10134969 Mrs D J Shotton Dr P A Shotton Dr J K Shotton Mr C L Shotton Mr O P Shotton Ms F R Needham-Steddy Mrs D J Shotton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10134969 2023-04-30 10134969 2024-04-30 10134969 2023-05-01 2024-04-30 10134969 frs-core:ComputerEquipment 2023-05-01 2024-04-30 10134969 frs-core:FurnitureFittings 2023-05-01 2024-04-30 10134969 frs-core:PlantMachinery 2024-04-30 10134969 frs-core:PlantMachinery 2023-05-01 2024-04-30 10134969 frs-core:PlantMachinery 2023-04-30 10134969 frs-core:ShareCapital 2024-04-30 10134969 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 10134969 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 10134969 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 10134969 frs-bus:SmallEntities 2023-05-01 2024-04-30 10134969 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 10134969 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 10134969 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-04-30 10134969 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-04-30 10134969 frs-bus:Director1 2023-05-01 2024-04-30 10134969 frs-bus:Director2 2023-05-01 2024-04-30 10134969 frs-bus:Director3 2023-05-01 2024-04-30 10134969 frs-bus:Director4 2023-05-01 2024-04-30 10134969 frs-bus:Director5 2023-05-01 2024-04-30 10134969 frs-bus:Director6 2023-05-01 2024-04-30 10134969 frs-bus:CompanySecretary1 2023-05-01 2024-04-30 10134969 frs-countries:EnglandWales 2023-05-01 2024-04-30 10134969 2022-04-30 10134969 2023-04-30 10134969 2022-05-01 2023-04-30 10134969 frs-core:ShareCapital 2023-04-30 10134969 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 10134969 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-04-30
Registered number: 10134969
Lime Interactive Holdings Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10134969
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,627 5,387
Investment Properties 5 120,000 120,000
122,627 125,387
CURRENT ASSETS
Debtors 6 68,771 100,258
Cash at bank and in hand 1,002 1,385
69,773 101,643
Creditors: Amounts Falling Due Within One Year 7 (198,793 ) (215,689 )
NET CURRENT ASSETS (LIABILITIES) (129,020 ) (114,046 )
TOTAL ASSETS LESS CURRENT LIABILITIES (6,393 ) 11,341
NET (LIABILITIES)/ASSETS (6,393 ) 11,341
CAPITAL AND RESERVES
Called up share capital 100 100
Fair Value Reserve 8 15,434 15,434
Profit and Loss Account (21,927 ) (4,193 )
SHAREHOLDERS' FUNDS (6,393) 11,341
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Page 2
For the year ending 30 April 2024 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs D J Shotton
Director
Dr P A Shotton
Director
12/10/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
Lime Interactive Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10134969 . The registered office is 3 North Avenue, Ramsgate, Kent, CT11 9BT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Significant judgements and estimations
The accounts have been prepared on a going concern basis on the basis that the company's directors continue to financially support the company. 
The directors of the company have supplied the fair values of the company's investment properties as at the
balance sheet date. No other significant judgements and estimates have had to be made by the directors in
preparing these financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. 
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 20% straight line
Computer Equipment 33% straight line
2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
...CONTINUED
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2.6. Taxation - continued
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 May 2023 7,117
Additions 5,902
Disposals (8,493 )
As at 30 April 2024 4,526
Depreciation
As at 1 May 2023 1,730
Provided during the period 2,936
Disposals (2,767 )
As at 30 April 2024 1,899
Net Book Value
As at 30 April 2024 2,627
As at 1 May 2023 5,387
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5. Investment Property
2024
£
Fair Value
As at 1 May 2023 and 30 April 2024 120,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2024 2023
£ £
Cost 104,566 104,566
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 68,771 100,258
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 198,793 215,689
8. Reserves
Fair Value Reserve
£
As at 1 May 2023 15,434
As at 30 April 2024 15,434
9. Post Balance Sheet Events
Included within other debtors is a debt from a company of £68,518 (2023 - £100,102), the recoverability of the debt has become uncertain as the company has ceased trading and is insolvent.
10. Related Party Transactions
Included within other creditors, is an amount of £108,864 (2023 - £98,500) due to Lime Interactive Limited a company in which Mr P and Mrs D Shotton are directors and own 100% of the ordinary shares. This amount is unsecured and interest free.
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