1 July 2023 false No description of principal activity Taxfiler 2024.6 SC663983 business:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 SC663983 2023-06-30 SC663983 2023-07-01 2024-06-30 SC663983 business:AuditExemptWithAccountantsReport 2023-07-01 2024-06-30 SC663983 business:FilletedAccounts 2023-07-01 2024-06-30 SC663983 2024-06-30 SC663983 business:Director1 2023-07-01 2024-06-30 SC663983 business:Director2 2023-07-01 2024-06-30 SC663983 business:RegisteredOffice 2023-07-01 2024-06-30 SC663983 2023-06-30 SC663983 core:WithinOneYear 2024-06-30 SC663983 core:WithinOneYear 2023-06-30 SC663983 core:ShareCapital core:PreviouslyStatedAmount 2024-06-30 SC663983 core:ShareCapital core:PreviouslyStatedAmount 2023-06-30 SC663983 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-06-30 SC663983 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2023-06-30 SC663983 core:PreviouslyStatedAmount 2024-06-30 SC663983 core:PreviouslyStatedAmount 2023-06-30 SC663983 business:SmallEntities 2023-07-01 2024-06-30 SC663983 countries:Scotland 2023-07-01 2024-06-30 SC663983 core:FurnitureFittings 2023-07-01 2024-06-30 SC663983 core:ComputerEquipment 2023-07-01 2024-06-30 SC663983 core:MotorVehicles 2023-06-30 SC663983 core:FurnitureFittings 2023-06-30 SC663983 core:ComputerEquipment 2023-06-30 SC663983 core:MotorVehicles 2023-07-01 2024-06-30 SC663983 core:MotorVehicles 2024-06-30 SC663983 core:FurnitureFittings 2024-06-30 SC663983 core:ComputerEquipment 2024-06-30 SC663983 core:AfterOneYear 2024-06-30 SC663983 core:AfterOneYear 2023-06-30 SC663983 2022-07-01 2023-06-30 iso4217:GBP xbrli:pure
Company Registration No. SC663983 (Scotland)
Lemon Pulse Ltd Unaudited accounts for the year ended 30 June 2024
Lemon Pulse Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Lemon Pulse Ltd Company Information for the year ended 30 June 2024
Directors
Gideon David Wellins Alena Bazilenko
Company Number
SC663983 (Scotland)
Registered Office
103 WEST NILE STREET GLASGOW G1 2SD SCOTLAND
Accountants
Levensons Ltd Rico House George St Prestwich Lancs M25 9WS
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Lemon Pulse Ltd Statement of financial position as at 30 June 2024
2024
2023
Notes
£
£
Fixed assets
Tangible assets
4
72,743
88,537
Current assets
Debtors
5
49,358
35,622
Cash at bank and in hand
119,557
202,066
168,915
237,688
Creditors: amounts falling due within one year
6
(33,844)
(139,568)
Net current assets
135,071
98,120
Net assets
207,814
186,657
Capital and reserves
Called up share capital
1
1
Profit and loss account
207,813
186,656
Shareholders' funds
207,814
186,657
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 18 June 2025 and were signed on its behalf by
Gideon David Wellins Director Company Registration No. SC663983
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Lemon Pulse Ltd Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
Lemon Pulse Ltd is a private company, limited by shares, registered in Scotland, registration number SC663983. The registered office is 103 WEST NILE STREET, GLASGOW, G1 2SD, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20%
Computer equipment
33%
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Lemon Pulse Ltd Notes to the Accounts for the year ended 30 June 2024
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 July 2023
83,745
27,225
9,727
120,697
Additions
-
515
9,221
9,736
At 30 June 2024
83,745
27,740
18,948
130,433
Depreciation
At 1 July 2023
15,074
10,890
6,196
32,160
Charge for the year
15,074
5,617
4,839
25,530
At 30 June 2024
30,148
16,507
11,035
57,690
Net book value
At 30 June 2024
53,597
11,233
7,913
72,743
At 30 June 2023
68,671
16,335
3,531
88,537
5
Debtors
2024
2023
£
£
Amounts falling due within one year
VAT
305
1,798
Trade debtors
48,800
33,824
49,105
35,622
Amounts falling due after more than one year
Trade debtors
253
-
6
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
65,271
76,695
Taxes and social security
47,589
53,504
Other creditors
16,936
12,196
Loans from directors
(95,952)
(2,827)
33,844
139,568
7
Average number of employees
During the year the average number of employees was 3 (2023: 3).
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