Company registration number SC165136 (Scotland)
LEMON SYSTEMS DESIGN LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
PAGES FOR FILING WITH REGISTRAR
LEMON SYSTEMS DESIGN LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet and notes to the financial statements
2 - 3
LEMON SYSTEMS DESIGN LIMITED
REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF LEMON SYSTEMS DESIGN LIMITED
- 1 -
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Lemon Systems Design Limited for the year ended 30 September 2024 set out on pages 2 to 3 from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the ICAS we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.
This report is made solely to the board of directors of Lemon Systems Design Limited, as a body, in accordance with the terms of our engagement letter dated 10 January 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Lemon Systems Design Limited and state those matters that we have agreed to state to the board of directors of Lemon Systems Design Limited, as a body, in this report in accordance with the requirements of the ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lemon Systems Design Limited and its board of directors as a body, for our work or for this report.
It is your duty to ensure that Lemon Systems Design Limited has kept adequate accounting records and to prepare statutory financial statements that comply with the requirements of the Companies Act 2006. You consider that Lemon Systems Design Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Lemon Systems Design Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
MMG Chartered Accountants
Chartered Accountants
15 High Street
CRIEFF
PH7 3HU
21 March 2025
LEMON SYSTEMS DESIGN LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2024
30 September 2024
- 2 -
2024
2023
£
£
£
£
Fixed assets
563
267
Current assets
45,060
38,905
Creditors: amounts falling due within one year
(45,338)
(14,053)
Net current (liabilities)/assets
(278)
24,852
Total assets less current liabilities
285
25,119
Net assets
285
25,119
Capital and reserves
285
25,119
Notes to the financial statements
1
Employees
The average number of persons, including directors, employed by the company during the year was as follows:
2024
2023
Number
Number
Employees
1
1
Lemon Systems Design Limited is a private company limited by shares incorporated in Scotland. The registered office is MMG Chartered Accountants, 4 Albert Place, PERTH, PH2 8JE.
For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime' and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true
LEMON SYSTEMS DESIGN LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 SEPTEMBER 2024
30 September 2024
- 3 -
The financial statements were approved and signed by the director and authorised for issue on 21 March 2025
Ewan Brown
Director
Company registration number SC165136 (Scotland)