2024-04-012025-03-312025-03-31false11878249LEMON FRESH UK LTD2025-05-2246900falseiso4217:GBPxbrli:pure118782492024-04-01118782492025-03-31118782492024-04-012025-03-31118782492023-04-01118782492024-03-31118782492023-04-012024-03-3111878249bus:SmallEntities2024-04-012025-03-3111878249bus:AuditExempt-NoAccountantsReport2024-04-012025-03-3111878249bus:AbridgedAccounts2024-04-012025-03-3111878249bus:PrivateLimitedCompanyLtd2024-04-012025-03-3111878249core:WithinOneYear2025-03-3111878249core:AfterOneYear2025-03-3111878249core:WithinOneYear2024-03-3111878249core:AfterOneYear2024-03-3111878249core:ShareCapital2025-03-3111878249core:SharePremium2025-03-3111878249core:RevaluationReserve2025-03-3111878249core:OtherReservesSubtotal2025-03-3111878249core:RetainedEarningsAccumulatedLosses2025-03-3111878249core:ShareCapital2024-03-3111878249core:SharePremium2024-03-3111878249core:RevaluationReserve2024-03-3111878249core:OtherReservesSubtotal2024-03-3111878249core:RetainedEarningsAccumulatedLosses2024-03-3111878249core:LandBuildings2025-03-3111878249core:PlantMachinery2025-03-3111878249core:Vehicles2025-03-3111878249core:FurnitureFittings2025-03-3111878249core:OfficeEquipment2025-03-3111878249core:NetGoodwill2025-03-3111878249core:IntangibleAssetsOtherThanGoodwill2025-03-3111878249core:ListedExchangeTraded2025-03-3111878249core:UnlistedNon-exchangeTraded2025-03-3111878249core:LandBuildings2024-03-3111878249core:PlantMachinery2024-03-3111878249core:Vehicles2024-03-3111878249core:FurnitureFittings2024-03-3111878249core:OfficeEquipment2024-03-3111878249core:NetGoodwill2024-03-3111878249core:IntangibleAssetsOtherThanGoodwill2024-03-3111878249core:ListedExchangeTraded2024-03-3111878249core:UnlistedNon-exchangeTraded2024-03-3111878249core:LandBuildings2024-04-012025-03-3111878249core:PlantMachinery2024-04-012025-03-3111878249core:Vehicles2024-04-012025-03-3111878249core:FurnitureFittings2024-04-012025-03-3111878249core:OfficeEquipment2024-04-012025-03-3111878249core:NetGoodwill2024-04-012025-03-3111878249core:IntangibleAssetsOtherThanGoodwill2024-04-012025-03-3111878249core:ListedExchangeTraded2024-04-012025-03-3111878249core:UnlistedNon-exchangeTraded2024-04-012025-03-3111878249core:MoreThanFiveYears2024-04-012025-03-3111878249core:Non-currentFinancialInstruments2025-03-3111878249core:Non-currentFinancialInstruments2024-03-3111878249dpl:CostSales2024-04-012025-03-3111878249dpl:DistributionCosts2024-04-012025-03-3111878249core:LandBuildings2024-04-012025-03-3111878249core:PlantMachinery2024-04-012025-03-3111878249core:Vehicles2024-04-012025-03-3111878249core:FurnitureFittings2024-04-012025-03-3111878249core:OfficeEquipment2024-04-012025-03-3111878249dpl:AdministrativeExpenses2024-04-012025-03-3111878249core:NetGoodwill2024-04-012025-03-3111878249core:IntangibleAssetsOtherThanGoodwill2024-04-012025-03-3111878249dpl:GroupUndertakings2024-04-012025-03-3111878249dpl:ParticipatingInterests2024-04-012025-03-3111878249dpl:GroupUndertakingscore:ListedExchangeTraded2024-04-012025-03-3111878249core:ListedExchangeTraded2024-04-012025-03-3111878249dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-04-012025-03-3111878249core:UnlistedNon-exchangeTraded2024-04-012025-03-3111878249dpl:CostSales2023-04-012024-03-3111878249dpl:DistributionCosts2023-04-012024-03-3111878249core:LandBuildings2023-04-012024-03-3111878249core:PlantMachinery2023-04-012024-03-3111878249core:Vehicles2023-04-012024-03-3111878249core:FurnitureFittings2023-04-012024-03-3111878249core:OfficeEquipment2023-04-012024-03-3111878249dpl:AdministrativeExpenses2023-04-012024-03-3111878249core:NetGoodwill2023-04-012024-03-3111878249core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3111878249dpl:GroupUndertakings2023-04-012024-03-3111878249dpl:ParticipatingInterests2023-04-012024-03-3111878249dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3111878249core:ListedExchangeTraded2023-04-012024-03-3111878249dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3111878249core:UnlistedNon-exchangeTraded2023-04-012024-03-3111878249core:NetGoodwill2025-03-3111878249core:IntangibleAssetsOtherThanGoodwill2025-03-3111878249core:LandBuildings2025-03-3111878249core:PlantMachinery2025-03-3111878249core:Vehicles2025-03-3111878249core:FurnitureFittings2025-03-3111878249core:OfficeEquipment2025-03-3111878249core:AfterOneYear2025-03-3111878249core:WithinOneYear2025-03-3111878249core:ListedExchangeTraded2025-03-3111878249core:UnlistedNon-exchangeTraded2025-03-3111878249core:ShareCapital2025-03-3111878249core:SharePremium2025-03-3111878249core:RevaluationReserve2025-03-3111878249core:OtherReservesSubtotal2025-03-3111878249core:RetainedEarningsAccumulatedLosses2025-03-3111878249core:NetGoodwill2024-03-3111878249core:IntangibleAssetsOtherThanGoodwill2024-03-3111878249core:LandBuildings2024-03-3111878249core:PlantMachinery2024-03-3111878249core:Vehicles2024-03-3111878249core:FurnitureFittings2024-03-3111878249core:OfficeEquipment2024-03-3111878249core:AfterOneYear2024-03-3111878249core:WithinOneYear2024-03-3111878249core:ListedExchangeTraded2024-03-3111878249core:UnlistedNon-exchangeTraded2024-03-3111878249core:ShareCapital2024-03-3111878249core:SharePremium2024-03-3111878249core:RevaluationReserve2024-03-3111878249core:OtherReservesSubtotal2024-03-3111878249core:RetainedEarningsAccumulatedLosses2024-03-3111878249core:NetGoodwill2023-04-0111878249core:IntangibleAssetsOtherThanGoodwill2023-04-0111878249core:LandBuildings2023-04-0111878249core:PlantMachinery2023-04-0111878249core:Vehicles2023-04-0111878249core:FurnitureFittings2023-04-0111878249core:OfficeEquipment2023-04-0111878249core:AfterOneYear2023-04-0111878249core:WithinOneYear2023-04-0111878249core:ListedExchangeTraded2023-04-0111878249core:UnlistedNon-exchangeTraded2023-04-0111878249core:ShareCapital2023-04-0111878249core:SharePremium2023-04-0111878249core:RevaluationReserve2023-04-0111878249core:OtherReservesSubtotal2023-04-0111878249core:RetainedEarningsAccumulatedLosses2023-04-0111878249core:AfterOneYear2024-04-012025-03-3111878249core:WithinOneYear2024-04-012025-03-3111878249core:Non-currentFinancialInstrumentscore:CostValuation2024-04-012025-03-3111878249core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-04-012025-03-3111878249core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-04-012025-03-3111878249core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-04-012025-03-3111878249core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-04-012025-03-3111878249core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-04-012025-03-3111878249core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-04-012025-03-3111878249core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-04-012025-03-3111878249core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-04-012025-03-3111878249core:Non-currentFinancialInstrumentscore:CostValuation2025-03-3111878249core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2025-03-3111878249core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2025-03-3111878249core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2025-03-3111878249core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2025-03-3111878249core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2025-03-3111878249core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2025-03-3111878249core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2025-03-3111878249core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2025-03-3111878249core:Non-currentFinancialInstrumentscore:CostValuation2024-03-3111878249core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-03-3111878249core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-03-3111878249core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-03-3111878249core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-03-3111878249core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-03-3111878249core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-03-3111878249core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-03-3111878249core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-03-3111878249bus:Director12024-04-012025-03-3111878249bus:Director22024-04-012025-03-3111878249bus:Director32024-04-012025-03-31

LEMON FRESH UK LTD

Registered Number
11878249
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

LEMON FRESH UK LTD
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors

ASHDOWN, Annette
COLLEY, Ian Richard
RANDS, Samantha

Registered Address

Headley House
16a Orsett Road
Grays
RM17 5DL

Place of Business


Registered Number

11878249 (England and Wales)
LEMON FRESH UK LTD
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Intangible assets39321,242
Tangible assets4105,52876,821
106,46078,063
Current assets
Debtors174,662135,254
Cash at bank and on hand280,917288,035
455,579423,289
Creditors amounts falling due within one year(213,067)(274,765)
Net current assets (liabilities)242,512148,524
Total assets less current liabilities348,972226,587
Net assets348,972226,587
Capital and reserves
Called up share capital22
Profit and loss account348,970226,585
Shareholders' funds348,972226,587
The financial statements were approved and authorised for issue by the Board of Directors on 22 May 2025, and are signed on its behalf by:
COLLEY, Ian Richard
Director
Registered Company No. 11878249
LEMON FRESH UK LTD
Notes to the Financial Statements
for the year ended 31 March 2025

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.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
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.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
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:

Reducing balance (%)Straight line (years)
Land and buildings-3
Plant and machinery30-
Vehicles30-
Office Equipment30-
2.Average number of employees

20252024
Average number of employees during the year1815
3.Intangible assets

Total

£
Cost or valuation
At 01 April 241,553
At 31 March 251,553
Amortisation and impairment
At 01 April 24311
Charge for year310
At 31 March 25621
Net book value
At 31 March 25932
At 31 March 241,242
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 2491,628
Additions41,181
At 31 March 25131,399
Depreciation and impairment
At 01 April 2414,807
Charge for year12,474
At 31 March 2525,872
Net book value
At 31 March 25105,528
At 31 March 2476,821