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Registered number: 10632472










LIME TREE MARKETING LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 AUGUST 2024

 
LIME TREE MARKETING LIMITED
REGISTERED NUMBER:10632472

BALANCE SHEET
AS AT 31 AUGUST 2024

31 August
28 February
2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 5 
-
386

  
-
386

Current assets
  

Debtors: amounts falling due within one year
 6 
3,657
4,178

Cash at bank and in hand
 7 
-
2,330

  
3,657
6,508

Creditors: amounts falling due within one year
 8 
-
(2,752)

Net current assets
  
 
 
3,657
 
 
3,756

Total assets less current liabilities
  
3,657
4,142

Provisions for liabilities
  

Deferred tax
 9 
-
(97)

  
 
 
-
 
 
(97)

Net assets
  
3,657
4,045


Capital and reserves
  

Called up share capital 
 10 
100
100

Profit and loss account
 11 
3,557
3,945

  
3,657
4,045

Page 1

 
LIME TREE MARKETING LIMITED
REGISTERED NUMBER:10632472
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 22 November 2024.




Jayne Wotton
Director

The notes on pages 3 to 8 form part of these financial statements.
Page 2

 
LIME TREE MARKETING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

1.


General information

Lime Tree Marketing Limited, 10632472, is a private company limited by shares, incorporated in England and Wales, with its registered office and principal place of business at 64 Churchill Drive, Newtown, Powys, SY16 2LH.
The principal activity of the Company is marketing. 
The current period of the financial statements relate to the 18 month period ended 31 August 2024, and the comparative figures relate to the year ended 28 February 2023, therefore the figures are not entirely comparable.
On 19 August 2024, the company ceased to trade and therefore the financial statements have been prepared on a basis other than going concern.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 3

 
LIME TREE MARKETING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.4

Current and deferred taxation

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings
-
25%
Office equipment
-
25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 4

 
LIME TREE MARKETING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Judgements in applying accounting policies and key sources of estimation uncertainty

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations or future events that are believed to be reasonable under the circumstances.
The Company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. In the opinion of the directors there are no estimates nor assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.


4.


Employees

The average monthly number of employees, including directors, during the period was 2 (2023 - 2).

Page 5

 
LIME TREE MARKETING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

5.


Tangible fixed assets







Fixtures and fittings
Office equipment
Total

£
£
£





At 1 March 2023
221
1,010
1,231


Additions
-
450
450


Disposals
(221)
(1,460)
(1,681)



At 31 August 2024

-
-
-





At 1 March 2023
121
724
845


Charge for the period on owned assets
37
154
191


Disposals
(158)
(878)
(1,036)



At 31 August 2024

-
-
-



Net book value



At 31 August 2024
-
-
-



At 28 February 2023
100
286
386


6.


Debtors

31 August
28 February
2024
2023
£
£


Trade debtors
-
3,700

Other debtors
3,657
158

Prepayments and accrued income
-
320

3,657
4,178


Page 6

 
LIME TREE MARKETING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

7.


Cash and cash equivalents

31 August
28 February
2024
2023
£
£

Cash at bank and in hand
-
2,330

-
2,330



8.


Creditors: Amounts falling due within one year

31 August
28 February
2024
2023
£
£

Other taxation and social security
-
1,495

Other creditors
-
154

Accruals and deferred income
-
1,103

-
2,752



9.


Deferred taxation






2024


£






At beginning of year
97


Charged to profit or loss
(97)



At end of year
-

The deferred taxation balance is made up as follows:

31 August
28 February
2024
2023
£
£


Accelerated capital allowances
-
97

-
97

Page 7

 
LIME TREE MARKETING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

10.


Share capital

31 August
28 February
2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



11.


Reserves

Profit and loss account

The profit and loss account represents the accumulated profits of the Company since incorporation less distributions made to shareholders. 
 
Page 8