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GREEN LEMON COMPANY LTD

Registered Number
05951339
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

GREEN LEMON COMPANY LTD
Company Information
for the year from 1 July 2023 to 30 June 2024

Directors

LEGGATT, Robert Paul
THOMPSETT, Lloyd William
THOMPSETT, Matthew George

Registered Address

4 Glasshouse Studios Fryern Court Road
Burgate
Fordingbridge
SP6 1QX

Registered Number

05951339 (England and Wales)
GREEN LEMON COMPANY LTD
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets35,06114,094
Investments427,94499,450
33,005113,544
Current assets
Debtors5201,076135,949
Cash at bank and on hand168,824269,734
369,900405,683
Creditors amounts falling due within one year6(141,073)(110,158)
Net current assets (liabilities)228,827295,525
Total assets less current liabilities261,832409,069
Creditors amounts falling due after one year7(10,508)(20,754)
Provisions for liabilities8(1,265)(5,429)
Net assets250,059382,886
Capital and reserves
Called up share capital3735
Share premium7,9807,980
Other reserves1515
Profit and loss account242,027374,856
Shareholders' funds250,059382,886
The financial statements were approved and authorised for issue by the Board of Directors on 27 February 2025, and are signed on its behalf by:
LEGGATT, Robert Paul
Director
THOMPSETT, Lloyd William
Director
THOMPSETT, Matthew George
Director

Registered Company No. 05951339
GREEN LEMON COMPANY LTD
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Fixtures and fittings25
Office Equipment33
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Government grants or assistance
Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.
2.Average number of employees

20242023
Average number of employees during the year1616
3.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 July 234,69728,63433,331
Additions-1,8361,836
At 30 June 244,69730,47035,167
Depreciation and impairment
At 01 July 233,14116,09619,237
Charge for year1,1749,69510,869
At 30 June 244,31525,79130,106
Net book value
At 30 June 243824,6795,061
At 30 June 231,55612,53814,094
4.Fixed asset investments

Other investments1

Total

££
Cost or valuation
At 01 July 2399,45099,450
Disposals(71,506)(71,506)
At 30 June 2427,94427,944
Net book value
At 30 June 2427,94427,944
At 30 June 2399,45099,450

Notes

1Other investments other than loans
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables145,66244,875
Other debtors51,67817,224
Prepayments and accrued income3,73673,850
Total201,076135,949
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables35,07252,591
Taxation and social security92,27244,074
Other creditors10,2439,993
Accrued liabilities and deferred income3,4863,500
Total141,073110,158
7.Creditors: amounts due after one year

2024

2023

££
Other creditors10,50820,754
Total10,50820,754
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)1,2655,429
Total1,2655,429