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Company Registration No. 13086787 (England and Wales)
LEMAR FOODS LTD Unaudited accounts for the year ended 31 December 2024
LEMAR FOODS LTD Unaudited accounts Contents
Page
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LEMAR FOODS LTD Company Information for the year ended 31 December 2024
Director
Said Gausuddin
Company Number
13086787 (England and Wales)
Registered Office
UNIT 2 HOWTHORN CENTRE ELMGROVE ROAD HARROW MIDDLESEX HA1 2RF
Accountants
SAMI & CO ACCOUNTANTS 48 BILTON ROAD PERIVALE MIDDLESEX UB6 7DH
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LEMAR FOODS LTD Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,463 
1,829 
Current assets
Inventories
155,350 
206,320 
Debtors
30,194 
19,090 
Cash at bank and in hand
13,849 
7,876 
199,393 
233,286 
Creditors: amounts falling due within one year
(106,670)
(203,704)
Net current assets
92,723 
29,582 
Net assets
94,186 
31,411 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
94,086 
31,311 
Shareholders' funds
94,186 
31,411 
For the year ending 31 December 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 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 6 March 2025 and were signed on its behalf by
Said Gausuddin Director Company Registration No. 13086787
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LEMAR FOODS LTD Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
LEMAR FOODS LTD is a private company, limited by shares, registered in England and Wales, registration number 13086787. The registered office is UNIT 2 HOWTHORN CENTRE, ELMGROVE ROAD, HARROW, MIDDLESEX, HA1 2RF.
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:
Plant & machinery
18% Reducing balance
Fixtures & fittings
18% Reducing Balance
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2024
1,855 
431 
2,286 
At 31 December 2024
1,855 
431 
2,286 
Depreciation
At 1 January 2024
371 
86 
457 
Charge for the year
297 
69 
366 
At 31 December 2024
668 
155 
823 
Net book value
At 31 December 2024
1,187 
276 
1,463 
At 31 December 2023
1,484 
345 
1,829 
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LEMAR FOODS LTD Notes to the Accounts for the year ended 31 December 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
4,353 
4,090 
Other debtors
10,841 
- 
15,194 
4,090 
Amounts falling due after more than one year
Trade debtors
15,000 
15,000 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
- 
112,545 
Taxes and social security
23,670 
8,159 
Loans from directors
83,000 
83,000 
106,670 
203,704 
7
Average number of employees
During the year the average number of employees was 5 (2023: 4).
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