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REGISTERED NUMBER: 05378645 (England and Wales)















Unaudited Financial Statements for the Year Ended 30th September 2024

for

Lemon Cherry Limited

Lemon Cherry Limited (Registered number: 05378645)

Contents of the Financial Statements
for the Year Ended 30th September 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Lemon Cherry Limited

Company Information
for the Year Ended 30th September 2024







DIRECTORS: Mrs C E Lambert
J M M Smith





REGISTERED OFFICE: Office F1, Beverley Enterprise Centre
Beck View Road
Beverley
United Kingdom
HU17 0JT





REGISTERED NUMBER: 05378645 (England and Wales)





ACCOUNTANTS: Dymond Accountants
Office F1,
Beverley Enterprise Centre
Beck View Road
Beverley
East Yorkshire
HU17 0JT

Lemon Cherry Limited (Registered number: 05378645)

Balance Sheet
30th September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 8,277 11,746

CURRENT ASSETS
Debtors 5 14,476 10,912
Cash at bank and in hand 17,549 28,009
32,025 38,921
CREDITORS
Amounts falling due within one year 6 19,284 18,572
NET CURRENT ASSETS 12,741 20,349
TOTAL ASSETS LESS CURRENT LIABILITIES 21,018 32,095

CAPITAL AND RESERVES
Called up share capital 6 6
Retained earnings 21,012 32,089
21,018 32,095

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2024 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.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14th January 2025 and were signed on its behalf by:





J M M Smith - Director


Lemon Cherry Limited (Registered number: 05378645)

Notes to the Financial Statements
for the Year Ended 30th September 2024


1. STATUTORY INFORMATION

Lemon Cherry 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on cost
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 2 ) .

Lemon Cherry Limited (Registered number: 05378645)

Notes to the Financial Statements - continued
for the Year Ended 30th September 2024


4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1st October 2023
and 30th September 2024 2,163 402 25,039 7,306 34,910
DEPRECIATION
At 1st October 2023 1,623 339 14,476 6,726 23,164
Charge for year 538 9 2,641 281 3,469
At 30th September 2024 2,161 348 17,117 7,007 26,633
NET BOOK VALUE
At 30th September 2024 2 54 7,922 299 8,277
At 30th September 2023 540 63 10,563 580 11,746

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 14,043 10,467
Other debtors 433 445
14,476 10,912

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors 4,160 3,122
Taxation and social security 13,896 14,250
Other creditors 1,228 1,200
19,284 18,572