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REGISTERED NUMBER: 03097160 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

LEMUR SOFTWARE LIMITED

LEMUR SOFTWARE LIMITED (REGISTERED NUMBER: 03097160)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 December 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LEMUR SOFTWARE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 December 2024







DIRECTORS: D Z Raison
A R Raison





REGISTERED OFFICE: Heldan House
Tower Close
Liphook
Hampshire
GU30 7AS





REGISTERED NUMBER: 03097160 (England and Wales)





ACCOUNTANTS: Traviss & Co Ltd
Chartered Certified Accountants
Newtown House
38 Newtown Road
Liphook
Hampshire
GU30 7DX

LEMUR SOFTWARE LIMITED (REGISTERED NUMBER: 03097160)

BALANCE SHEET
31 December 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 12,668 12,668
Tangible assets 5 7,483 4,790
20,151 17,458

CURRENT ASSETS
Debtors 6 648 3,223
Cash at bank 23,061 29,480
23,709 32,703
CREDITORS
Amounts falling due within one year 7 2,625 5,245
NET CURRENT ASSETS 21,084 27,458
TOTAL ASSETS LESS CURRENT
LIABILITIES

41,235

44,916

PROVISIONS FOR LIABILITIES 1,772 1,089
NET ASSETS 39,463 43,827

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 39,461 43,825
39,463 43,827

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

LEMUR SOFTWARE LIMITED (REGISTERED NUMBER: 03097160)

BALANCE SHEET - continued
31 December 2024


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 4 May 2025 and were signed on its behalf by:





A R Raison - Director


LEMUR SOFTWARE LIMITED (REGISTERED NUMBER: 03097160)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 December 2024


1. STATUTORY INFORMATION

Lemur Software 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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 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.

3. EMPLOYEES AND DIRECTORS

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

LEMUR SOFTWARE LIMITED (REGISTERED NUMBER: 03097160)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 December 2024


4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 January 2024
and 31 December 2024 12,668
NET BOOK VALUE
At 31 December 2024 12,668
At 31 December 2023 12,668

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 January 2024 - 316 12,022 12,338
Additions 7,898 - 466 8,364
At 31 December 2024 7,898 316 12,488 20,702
DEPRECIATION
At 1 January 2024 - 215 7,333 7,548
Charge for year 2,633 25 3,013 5,671
At 31 December 2024 2,633 240 10,346 13,219
NET BOOK VALUE
At 31 December 2024 5,265 76 2,142 7,483
At 31 December 2023 - 101 4,689 4,790

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 2,620
Other debtors 648 603
648 3,223

LEMUR SOFTWARE LIMITED (REGISTERED NUMBER: 03097160)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 December 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 600 -
Taxation and social security 1,125 4,346
Other creditors 900 899
2,625 5,245