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Registered number: NI622208
Limejar Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
Clarke&Co. Accountant's
53 Andersonstown Road
Belfast
Antrim
BT11 9AG
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: NI622208
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,287 5,600
4,287 5,600
CURRENT ASSETS
Debtors 5 6,036 832
Cash at bank and in hand 11,101 8,273
17,137 9,105
Creditors: Amounts Falling Due Within One Year 6 (24,965 ) (14,418 )
NET CURRENT ASSETS (LIABILITIES) (7,828 ) (5,313 )
TOTAL ASSETS LESS CURRENT LIABILITIES (3,541 ) 287
NET (LIABILITIES)/ASSETS (3,541 ) 287
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (3,641 ) 187
SHAREHOLDERS' FUNDS (3,541) 287
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 Debbie Craig
Director
31 October 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Limejar Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI622208 . The registered office is Suite 1 Fountain Centre, College Street, Belfast, BT1 6ET.
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:
Computer Equipment 25% Reducing Balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 February 2024 19,648
Additions 116
As at 31 January 2025 19,764
Depreciation
As at 1 February 2024 14,048
Provided during the period 1,429
As at 31 January 2025 15,477
Net Book Value
As at 31 January 2025 4,287
As at 1 February 2024 5,600
Page 2
Page 3
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 6,036 -
VAT - 832
6,036 832
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 4,480 -
VAT 1,105 -
Other creditors 8,151 2,930
Accruals and deferred income 1,500 960
Director's loan account 9,729 10,528
24,965 14,418
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 3