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Registration number: 15346306

Lemon Tree Asia Deli Limited

Unaudited Filleted Financial Statements

for the Period from 12 December 2023 to 31 December 2024

 

Lemon Tree Asia Deli Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 6

 

Lemon Tree Asia Deli Limited

Company Information

Directors

Ms Cheung Fung Cherry Yiu

Ho Sang Mau

Registered office

20 Yew Street
Audenshaw
Manchester
M34 5AT

Accountants

Clever Accounts Limited
Brookfield Court
Selby Road
Leeds
LS25 1NB

 

Lemon Tree Asia Deli Limited

(Registration number: 15346306)
Balance Sheet as at 31 December 2024

Note

2024
£

Fixed assets

 

Intangible assets

4

4,500

Tangible assets

5

21,600

 

26,100

Current assets

 

Cash at bank and in hand

 

3,064

Creditors: Amounts falling due within one year

(4,807)

Net current liabilities

 

(1,743)

Net assets

 

24,357

Capital and reserves

 

Called up share capital

6

44,000

Retained earnings

(19,643)

Shareholders' funds

 

24,357

For the financial period ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

 

Lemon Tree Asia Deli Limited

(Registration number: 15346306)
Balance Sheet as at 31 December 2024

Approved and authorised by the Board on 30 June 2025 and signed on its behalf by:
 

.........................................

Ms Cheung Fung Cherry Yiu
Director

 

Lemon Tree Asia Deli Limited

Notes to the Unaudited Financial Statements for the Period from 12 December 2023 to 31 December 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
20 Yew Street
Audenshaw
Manchester
M34 5AT

These financial statements were authorised for issue by the Board on 30 June 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

 

Lemon Tree Asia Deli Limited

Notes to the Unaudited Financial Statements for the Period from 12 December 2023 to 31 December 2024

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Fixtures & Fittings

20% reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Intangible assets

Goodwill is amortised at 10% on a straight line basis.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including directors) during the period, was 4.

 

Lemon Tree Asia Deli Limited

Notes to the Unaudited Financial Statements for the Period from 12 December 2023 to 31 December 2024

4

Intangible assets

Goodwill
 £

Total
£

Cost or valuation

Additions acquired separately

5,000

5,000

At 31 December 2024

5,000

5,000

Amortisation

Amortisation charge

500

500

At 31 December 2024

500

500

Carrying amount

At 31 December 2024

4,500

4,500

5

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

Additions

27,000

27,000

At 31 December 2024

27,000

27,000

Depreciation

Charge for the period

5,400

5,400

At 31 December 2024

5,400

5,400

Carrying amount

At 31 December 2024

21,600

21,600

6

Share capital

Allotted, called up and fully paid shares

2024

No.

£

Ordinary of £22,000 each

2

44,000