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Company Registration No. 09346401 (England and Wales)
Harissa And Lemon Ltd Unaudited accounts for the year ended 31 December 2025
Harissa And Lemon Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Harissa And Lemon Ltd Company Information for the year ended 31 December 2025
Director
Jamal El Chammachi,
Company Number
09346401 (England and Wales)
- 3 -
Harissa And Lemon Ltd Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
14,717
19,622
Current assets
Inventories
346
346
Debtors
5
35,840
13,137
Cash at bank and in hand
5,941
13,004
42,127
26,487
Creditors: amounts falling due within one year
6
(77,479)
(87,806)
Net current liabilities
(35,352)
(61,319)
Net liabilities
(20,635)
(41,697)
Capital and reserves
Profit and loss account
(20,635)
(41,697)
Shareholders' funds
(20,635)
(41,697)
For the year ending 31 December 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 director acknowledges his 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 and authorised for issue on 9 March 2026 and were signed on its behalf by
Jamal El Chammachi, Director Company Registration No. 09346401
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Harissa And Lemon Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Harissa And Lemon Ltd is a private company, limited by shares, registered in England and Wales, registration number 09346401.
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.
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 January 2025
27,574
At 31 December 2025
27,574
Depreciation
At 1 January 2025
7,952
Charge for the year
4,905
At 31 December 2025
12,857
Net book value
At 31 December 2025
14,717
At 31 December 2024
19,622
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
35,840
13,137
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
14,790
19,234
Taxes and social security
7,048
1,667
Other creditors
55,162
66,426
Accruals
479
479
77,479
87,806
- 5 -
Harissa And Lemon Ltd Notes to the Accounts for the year ended 31 December 2025
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
- 6 -