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Company Registration No. 16097944 (England and Wales)
The Big Lemon (bristol & West) Ltd Unaudited accounts for the period from 25 November 2024 to 31 December 2025
The Big Lemon (bristol & West) Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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The Big Lemon (bristol & West) Ltd Company Information for the period from 25 November 2024 to 31 December 2025
Director
Thomas Aaron Christopher Druitt
Company Number
16097944 (England and Wales)
Registered Office
Rear Of 137 Parson Street Bristol BS3 5RB United Kingdom
Accountants
Collective Concepts Accounting Ltd
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The Big Lemon (bristol & West) Ltd Statement of financial position as at 31 December 2025
2025
Notes
£
Fixed assets
Tangible assets
4
7,318
Current assets
Debtors
5
396,718
Cash at bank and in hand
13,126
409,844
Creditors: amounts falling due within one year
6
(412,852)
Net current liabilities
(3,008)
Net assets
4,310
Capital and reserves
Called up share capital
1
Profit and loss account
4,309
Shareholders' funds
4,310
For the period 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 25 August 2026 and were signed on its behalf by
Thomas Aaron Christopher Druitt Director Company Registration No. 16097944
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The Big Lemon (bristol & West) Ltd Notes to the Accounts for the period from 25 November 2024 to 31 December 2025
1
Statutory information
The Big Lemon (bristol & West) Ltd is a private company, limited by shares, registered in England and Wales, registration number 16097944. The registered office is Rear Of 137 Parson Street, Bristol, BS3 5RB, United Kingdom.
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 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
33.33% Reducing Balance
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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The Big Lemon (bristol & West) Ltd Notes to the Accounts for the period from 25 November 2024 to 31 December 2025
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 25 November 2024
-
Additions
8,374
At 31 December 2025
8,374
Depreciation
Charge for the period
1,056
At 31 December 2025
1,056
Net book value
At 31 December 2025
7,318
5
Debtors
2025
£
Amounts falling due within one year
VAT
65,240
Trade debtors
285,033
Accrued income and prepayments
257
Other debtors
46,188
396,718
6
Creditors: amounts falling due within one year
2025
£
Amounts owed to group undertakings and other participating interests
189,524
Taxes and social security
165,397
Other creditors
55,030
Accruals
2,901
412,852
7
Transactions with related parties
During the year, the company entered into transactions with Protran Services Ltd, a company incorporated in England and Wales, which is related by virtue of common directorship. Mr Thomas Aaron Christopher Druitt is director of both companies. At the balance sheet date, the company was owed £2,000 (2024: Nil) to Protran Services Ltd. This intercompany loan is unsecured, interest-free, and repayable on demand. No guarantees have been given or received. No expense has been recognised in the year for bad or doubtful debts in respect of the amounts owed by the related party.
8
Controlling party
The Big Lemon (Bristol & West) Ltd is a wholly owned subsidiary of The Big Lemon C.I.C., which holds 100% of its share capital. The Big Lemon C.I.C. is a company based in the United Kingdom.
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The Big Lemon (bristol & West) Ltd Notes to the Accounts for the period from 25 November 2024 to 31 December 2025
9
Average number of employees
During the period the average number of employees was 13.
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