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REGISTERED NUMBER: 04094000 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

LIME TREE FOODS LIMITED

LIME TREE FOODS LIMITED (REGISTERED NUMBER: 04094000)






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


LIME TREE FOODS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTOR: John James Hirst





REGISTERED OFFICE: Enfield Street
Sheepscar
Leeds
LS7 1RF





REGISTERED NUMBER: 04094000 (England and Wales)





ACCOUNTANTS: Walter Dawson & Son
Chartered Accountants
First Floor, Unit 12
Pennine Business Park
Longbow Close, Bradley
Huddersfield
West Yorkshire
HD2 1GQ

LIME TREE FOODS LIMITED (REGISTERED NUMBER: 04094000)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 473,354 561,328

CURRENT ASSETS
Stocks 14,500 14,950
Debtors 5 834,248 441,287
Investments 6 1,079,886 996,268
Cash at bank and in hand 155,358 526,793
2,083,992 1,979,298
CREDITORS
Amounts falling due within one year 7 553,533 485,250
NET CURRENT ASSETS 1,530,459 1,494,048
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,003,813

2,055,376

PROVISIONS FOR LIABILITIES 83,354 101,903
NET ASSETS 1,920,459 1,953,473

CAPITAL AND RESERVES
Called up share capital 102 102
Fair value reserve 121,455 121,455
Profit and loss account 1,798,902 1,831,916
1,920,459 1,953,473

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 director acknowledges his 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.

LIME TREE FOODS LIMITED (REGISTERED NUMBER: 04094000)

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 June 2025 and were signed by:





John James Hirst - Director


LIME TREE FOODS LIMITED (REGISTERED NUMBER: 04094000)

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

1. STATUTORY INFORMATION

Lime Tree Foods 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.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 5% on cost
Plant and machinery - 20% on cost
Fixtures and fittings - 15% on cost
Motor vehicles - 33% on cost

STOCKS
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

DEFERRED TAX
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

LIME TREE FOODS LIMITED (REGISTERED NUMBER: 04094000)

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

2. ACCOUNTING POLICIES - continued

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

LEASING COMMITMENTS
Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the period of the leases. The benefits of lease incentives are recognised in the profit and loss account over the shorter of the lease period and the period to the next rent review at which the rent is expected to be reset to market rates.

INCOME RECOGNITION
Income is recognised when goods have been delivered to customers such that the risks and rewards of ownership have transferred to them.

CURRENT ASSET INVESTMENTS
Investments comprise investments in quoted and unquoted equity instruments.

The unquoted equity instruments are measured at cost.

The quoted equity investments are measured at fair value. Changes in fair value are recognised in the profit and loss account.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 63 (2023 - 50 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 January 2024 248,108 625,911 107,471 713,425 1,694,915
Additions - 45,199 3,178 82,514 130,891
At 31 December 2024 248,108 671,110 110,649 795,939 1,825,806
DEPRECIATION
At 1 January 2024 102,000 483,463 102,557 445,567 1,133,587
Charge for year 12,405 51,749 1,223 153,488 218,865
At 31 December 2024 114,405 535,212 103,780 599,055 1,352,452
NET BOOK VALUE
At 31 December 2024 133,703 135,898 6,869 196,884 473,354
At 31 December 2023 146,108 142,448 4,914 267,858 561,328

LIME TREE FOODS LIMITED (REGISTERED NUMBER: 04094000)

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

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 601,701 386,349
Amounts owed by group undertakings 155,977 -
Other debtors 76,570 54,938
834,248 441,287

6. CURRENT ASSET INVESTMENTS
2024 2023
£    £   
Investment accounts 1,079,886 996,268

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 348,794 277,407
Taxation and social security 126,053 55,413
Other creditors 78,686 152,430
553,533 485,250

8. RELATED PARTY DISCLOSURES

Creditors falling due within one year includes the following directors loans of £NIL (2023: £64,360).

Creditors falling due within one year includes the following shareholders loans of £688 (2023: £3,998)

9. PENSION COMMITMENTS

The company operates a defined contribution pension scheme. The assets of the pension scheme are held separately from those of the company in an independently administered fund. The pension cost represents contributions payable by the company to the fund and amounted to £66,714 (2023 : £150,703). Contributions totalling £6,744 (2023 : £5,132) were payable to the fund at the year end and are included in creditors.