LEMON AND JINJA LTD


Director	DUGDALE, Jesse Gabrielle


Registered Address	Unit 11 Belbins Business Park
	Cupernham Lane
	Romsey
	SO51 7JF


Registered Number	13306415 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		2,460		4,920
Tangible assets	4		22,462		23,294
			24,922		28,214
Current assets
Stocks		69,988		72,422
Debtors	5	41,269		23,646
Cash at bank and on hand		11,770		20,646
		123,027		116,714
Creditors amounts falling due within one year	6	(36,631)		(41,350)
Net current assets (liabilities)			86,396		75,364
Total assets less current liabilities			111,318		103,578
Creditors amounts falling due after one year	7		(74,064)		(90,898)
Net assets			37,254		12,680
Capital and reserves
Called up share capital			100		100
Profit and loss account			37,154		12,580
Shareholders' funds			37,254		12,680

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 29 December 2025, and are signed on its behalf by:

DUGDALE, Jesse Gabrielle
Director
Registered Company No. 13306415

LEMON AND JINJA LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	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.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Goodwill
	Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of five years.

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


		Reducing balance (%)
	Plant and machinery	25
	Fixtures and fittings	25
	Vehicles	25
	Office Equipment	50

	Lease incentives
	Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

	Stocks and work in progress
	Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	11		10

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 April 24	12,300
	At 31 March 25	12,300
	Amortisation and impairment
	At 01 April 24	7,380
	Charge for year	2,460
	At 31 March 25	9,840
	Net book value
	At 31 March 25	2,460
	At 31 March 24	4,920

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 24	45,826
	Additions	6,787
	At 31 March 25	52,614
	Depreciation and impairment
	At 01 April 24	22,532
	Charge for year	7,619
	At 31 March 25	30,152
	Net book value
	At 31 March 25	22,462
	At 31 March 24	23,294

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	28,501	11,058
Other debtors	6,901	6,901
Prepayments and accrued income	5,867	5,687
Total	41,269	23,646

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	7,637	5,518
Taxation and social security	4,996	6,846
Other creditors	23,499	28,236
Accrued liabilities and deferred income	499	750
Total	36,631	41,350

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	74,064	90,898
Total	74,064	90,898