REGISTERED NUMBER: 09500676 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2025

FOR

LEMONHOUSE SOFTWARE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L A Jackson

I S Anfield

REGISTERED OFFICE:

11 Manor Garth

Eastfield

Scarborough

East Yorkshire

YO11 3TU

REGISTERED NUMBER:

09500676 (England and Wales)

ACCOUNTANTS:

Lloyd Dowson Limited

Medina House

2 Station Avenue

Bridlington

East Yorkshire

YO16 4LZ

FIXED ASSETS

Tangible assets

4

1,296,319

1,330,480

CURRENT ASSETS

Debtors

5

22,101

55,448

Cash at bank

818,882

557,007

840,983

612,455

CREDITORS

Amounts falling due within one year

6

239,195

82,117

NET CURRENT ASSETS

601,788

530,338

TOTAL ASSETS LESS CURRENT LIABILITIES

1,898,107

1,860,818

PROVISIONS FOR LIABILITIES

245,709

247,339

NET ASSETS

1,652,398

1,613,479

CAPITAL AND RESERVES

Called up share capital

7

1,000

1,000

Retained earnings

1,651,398

1,612,479

SHAREHOLDERS' FUNDS

1,652,398

1,613,479

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 December 2025 and were signed on its behalf by:

L A Jackson - Director

I S Anfield - Director

1.	STATUTORY INFORMATION

Lemonhouse Software Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover consists of monthly lease income from computer software and hardware rental together with charges for development costs, excluding value added tax, recorded on a monthly licence basis.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Long leasehold

-

2% on cost

Fixtures and fittings

-

15% on reducing balance

Computer equipment and software

-

15% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Pension costs and other post-retirement benefits

The company has implemented auto-enrolment pension in respect of all employees. Contributions are charged to the statement of income and retained earnings in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 6 April 2024

251,797

2,428,428

2,680,225

Additions

-

159,646

159,646

At 5 April 2025

251,797

2,588,074

2,839,871

DEPRECIATION

At 6 April 2024

20,144

1,329,601

1,349,745

Charge for year

5,036

188,771

193,807

At 5 April 2025

25,180

1,518,372

1,543,552

NET BOOK VALUE

At 5 April 2025

226,617

1,069,702

1,296,319

At 5 April 2024

231,653

1,098,827

1,330,480

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.25

5.4.24

£

£

Other debtors

22,101

55,448

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.25

5.4.24

£

£

Amounts owed to associates

3,925

421

Taxation and social security

123,406

39,144

Other creditors

111,864

42,552

239,195

82,117

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

5.4.25

5.4.24

value:

£

£

505

Ordinary A

£1

505

505

485

Ordinary B

£1

485

485

10

Ordinary C

£1

10

10

1,000

1,000