Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 04241598 Mr Alastair Eccles Mrs Natasha Eccles Mr Alastair Eccles iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04241598 2023-12-31 04241598 2024-12-31 04241598 2024-01-01 2024-12-31 04241598 frs-core:CurrentFinancialInstruments 2024-12-31 04241598 frs-core:Non-currentFinancialInstruments 2024-12-31 04241598 frs-core:ComputerEquipment 2024-12-31 04241598 frs-core:ComputerEquipment 2024-01-01 2024-12-31 04241598 frs-core:ComputerEquipment 2023-12-31 04241598 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 04241598 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 04241598 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 04241598 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 04241598 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 04241598 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 04241598 frs-core:MotorVehicles 2024-12-31 04241598 frs-core:MotorVehicles 2024-01-01 2024-12-31 04241598 frs-core:MotorVehicles 2023-12-31 04241598 frs-core:PlantMachinery 2024-12-31 04241598 frs-core:PlantMachinery 2024-01-01 2024-12-31 04241598 frs-core:PlantMachinery 2023-12-31 04241598 frs-core:ShareCapital 2024-12-31 04241598 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 04241598 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 04241598 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 04241598 frs-bus:SmallEntities 2024-01-01 2024-12-31 04241598 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 04241598 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 04241598 frs-bus:Director1 2024-01-01 2024-12-31 04241598 frs-bus:Director2 2024-01-01 2024-12-31 04241598 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 04241598 frs-countries:EnglandWales 2024-01-01 2024-12-31 04241598 2022-12-31 04241598 2023-12-31 04241598 2023-01-01 2023-12-31 04241598 frs-core:CurrentFinancialInstruments 2023-12-31 04241598 frs-core:Non-currentFinancialInstruments 2023-12-31 04241598 frs-core:ShareCapital 2023-12-31 04241598 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 04241598
Lemon Zest Cuisine Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Potts & Co
Accountancy and Business Advice
6 Jacobs Yard
Middle Barton
Oxfordshire
OX7 7BY
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04241598
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 177,345 185,798
177,345 185,798
CURRENT ASSETS
Stocks 5 6,198 5,794
Debtors 6 70,715 31,523
Cash at bank and in hand 184,503 175,939
261,416 213,256
Creditors: Amounts Falling Due Within One Year 7 (176,930 ) (173,480 )
NET CURRENT ASSETS (LIABILITIES) 84,486 39,776
TOTAL ASSETS LESS CURRENT LIABILITIES 261,831 225,574
Creditors: Amounts Falling Due After More Than One Year 8 (22,535 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,383 ) (5,888 )
NET ASSETS 232,913 219,686
CAPITAL AND RESERVES
Called up share capital 9 202 202
Profit and Loss Account 232,711 219,484
SHAREHOLDERS' FUNDS 232,913 219,686
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
Mrs Natasha Eccles
Director
01/09/2025
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
Lemon Zest Cuisine Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04241598 . The registered office is Unit 15 Network 43, Buckingham Road, Brackley, Northants, NN13 7EU.
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. 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 0%
Leasehold 0%
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 25% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 25 (2023: 21)
25 21
4. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Motor Vehicles
£ £ £ £
Cost
As at 1 January 2024 143,794 4,582 177,312 32,500
Additions - - 2,298 -
Disposals - - - (24,350 )
As at 31 December 2024 143,794 4,582 179,610 8,150
Depreciation
As at 1 January 2024 - - 151,558 24,119
Provided during the period - - 6,882 1,146
Disposals - - - (20,554 )
As at 31 December 2024 - - 158,440 4,711
Net Book Value
As at 31 December 2024 143,794 4,582 21,170 3,439
As at 1 January 2024 143,794 4,582 25,754 8,381
Computer Equipment Total
£ £
Cost
As at 1 January 2024 24,195 382,383
Additions 2,274 4,572
Disposals - (24,350 )
As at 31 December 2024 26,469 362,605
Depreciation
As at 1 January 2024 20,908 196,585
Provided during the period 1,201 9,229
Disposals - (20,554 )
As at 31 December 2024 22,109 185,260
Net Book Value
As at 31 December 2024 4,360 177,345
As at 1 January 2024 3,287 185,798
Page 4
Page 5
5. Stocks
2024 2023
£ £
Stock 6,198 5,794
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 66,891 26,938
Other debtors 3,824 4,585
70,715 31,523
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 8,751 2,665
Bank loans and overdrafts 5,071 32,677
Other creditors 38,973 60,650
Taxation and social security 124,135 77,488
176,930 173,480
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 22,535 -
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 202 202
Page 5