1 April 2024 false No description of principal activity Taxfiler 2024.6 10667990business:PrivateLimitedCompanyLtd2024-04-012025-03-31 106679902024-03-31 106679902024-04-012025-03-31 10667990business:AuditExemptWithAccountantsReport2024-04-012025-03-31 10667990business:FilletedAccounts2024-04-012025-03-31 106679902025-03-31 10667990business:Director12024-04-012025-03-31 10667990business:Director22024-04-012025-03-31 10667990business:Director32024-04-012025-03-31 10667990business:RegisteredOffice2024-04-012025-03-31 106679902024-03-31 10667990core:WithinOneYear2025-03-31 10667990core:WithinOneYear2024-03-31 10667990core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 10667990core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 10667990core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 10667990core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 10667990core:PreviouslyStatedAmount2025-03-31 10667990core:PreviouslyStatedAmount2024-03-31 10667990business:SmallEntities2024-04-012025-03-31 10667990countries:EnglandWales2024-04-012025-03-31 10667990core:PlantMachinery2024-04-012025-03-31 10667990core:PlantMachinery2024-03-31 10667990core:MotorVehicles2024-03-31 10667990core:ComputerEquipment2024-03-31 10667990core:PlantMachinery2025-03-31 10667990core:MotorVehicles2025-03-31 10667990core:ComputerEquipment2025-03-31 10667990core:MotorVehicles2024-04-012025-03-31 10667990core:ComputerEquipment2024-04-012025-03-31 106679902023-04-012024-03-31 iso4217:GBP xbrli:pure
Company Registration No. 10667990 (England and Wales)
The Lemon Tree Tea Rooms Ltd Unaudited accounts for the year ended 31 March 2025
The Lemon Tree Tea Rooms Ltd Unaudited accounts Contents
Page
- 2 -
The Lemon Tree Tea Rooms Ltd Company Information for the year ended 31 March 2025
Directors
Ms Karen Thompson Mr Brian Thompson Mrs Sheila Thompson
Company Number
10667990 (England and Wales)
Registered Office
5 St Georges Place Llandudno Conwy LL30 2NR
Accountants
Bisby Accountancy Ltd The Cottage 23 Llandudno Road Penrhyn Bay Llandudno Conwy LL30 3EP
- 3 -
The Lemon Tree Tea Rooms Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
27,109 
36,187 
Current assets
Inventories
3,500 
3,500 
Debtors
- 
23,347 
Cash at bank and in hand
10,001 
18,074 
13,501 
44,921 
Creditors: amounts falling due within one year
(41,867)
(82,698)
Net current liabilities
(28,366)
(37,777)
Net liabilities
(1,257)
(1,590)
Capital and reserves
Called up share capital
300 
300 
Profit and loss account
(1,557)
(1,890)
Shareholders' funds
(1,257)
(1,590)
For the year ending 31 March 2025 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 4 December 2025 and were signed on its behalf by
Mr Brian Thompson Director Company Registration No. 10667990
- 4 -
The Lemon Tree Tea Rooms Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
The Lemon Tree Tea Rooms Ltd is a private company, limited by shares, registered in England and Wales, registration number 10667990. The registered office is 5 St Georges Place, Llandudno, Conwy, LL30 2NR.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
22,659 
43,809 
253 
66,721 
At 31 March 2025
22,659 
43,809 
253 
66,721 
Depreciation
At 1 April 2024
19,456 
10,952 
126 
30,534 
Charge for the year
801 
8,214 
63 
9,078 
At 31 March 2025
20,257 
19,166 
189 
39,612 
Net book value
At 31 March 2025
2,402 
24,643 
64 
27,109 
At 31 March 2024
3,203 
32,857 
127 
36,187 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
- 
23,347 
- 5 -
The Lemon Tree Tea Rooms Ltd Notes to the Accounts for the year ended 31 March 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
3,423 
6,034 
VAT
5,337 
2,762 
Obligations under finance leases and hire purchase contracts
23,552 
30,281 
Trade creditors
5,463 
12,220 
Taxes and social security
10,557 
25,261 
Loans from directors
(12,708)
- 
Accruals
6,243 
6,140 
41,867 
82,698 
7
Average number of employees
During the year the average number of employees was 5 (2024: 5).
- 6 -