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Registered number: 14531073
CAFE THE LEMON TREE LTD
Unaudited Financial Statements
For The Year Ended 31 December 2024
TaxAssist Barnstaple
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14531073
2024 2023
as restated
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 6,400 8,000
Tangible Assets 5 13,022 13,379
19,422 21,379
CURRENT ASSETS
Debtors 6 1,488 4,654
Cash at bank and in hand 15,023 12,858
16,511 17,512
Creditors: Amounts Falling Due Within One Year 7 (16,210 ) (14,776 )
NET CURRENT ASSETS (LIABILITIES) 301 2,736
TOTAL ASSETS LESS CURRENT LIABILITIES 19,723 24,115
Creditors: Amounts Falling Due After More Than One Year 8 (35,000 ) (35,000 )
NET LIABILITIES (15,277 ) (10,885 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (15,377 ) (10,985 )
SHAREHOLDERS' FUNDS (15,277) (10,885)
Page 1
Page 2
For the year ending 31 December 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Miss Jenny Paulin
Director
27/07/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
CAFE THE LEMON TREE LTD is a private company, limited by shares, incorporated in England & Wales, registered number 14531073 . The registered office is 2 Oatlands Avenue , Bishops Tawton , Barnstaple , Devon, EX32 0AZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Straight Line over 5years
Leasehold Straight Line over 5years
Plant & Machinery Straight Line over 3years
Fixtures & Fittings Straight Line over 3years
Computer Equipment Straight Line over 3years
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2023: 9)
9 9
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2024 8,000
As at 31 December 2024 8,000
Amortisation
As at 1 January 2024 -
Provided during the period 1,600
As at 31 December 2024 1,600
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 December 2024 6,400
As at 1 January 2024 8,000
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2024 9,815 1,955 2,475 233 14,478
Additions - 1,795 - - 1,795
As at 31 December 2024 9,815 3,750 2,475 233 16,273
Depreciation
As at 1 January 2024 - 276 817 6 1,099
Provided during the period - 1,250 824 78 2,152
As at 31 December 2024 - 1,526 1,641 84 3,251
Net Book Value
As at 31 December 2024 9,815 2,224 834 149 13,022
As at 1 January 2024 9,815 1,679 1,658 227 13,379
6. Debtors
2024 2023
as restated
£ £
Due within one year
Other debtors 1,488 4,654
7. Creditors: Amounts Falling Due Within One Year
2024 2023
as restated
£ £
Trade creditors 1,189 834
Other creditors 8,181 8,390
Taxation and social security 6,840 5,552
16,210 14,776
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
as restated
£ £
Other creditors 35,000 35,000
Page 4
Page 5
9. Share Capital
2024 2023
as restated
£ £
Allotted, Called up and fully paid 100 100
Page 5