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Company Registration No. 16109158 (England and Wales)
The Big Lemon (south East) Ltd Unaudited accounts for the period from 29 November 2024 to 31 December 2025
The Big Lemon (south East) 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 (south East) Ltd Company Information for the period from 29 November 2024 to 31 December 2025
Director
Thomas Aaron Christopher Druitt
Company Number
16109158 (England and Wales)
Registered Office
Unit 21 Hackhurst Lane Lower Dicker Hailsham BN27 4BW England
Accountants
Collective Concepts Accounting Ltd
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The Big Lemon (south East) Ltd Statement of financial position as at 31 December 2025
2025 
Notes
£ 
Current assets
Debtors
4
244,127 
Cash at bank and in hand
127,835 
371,962 
Creditors: amounts falling due within one year
5
(346,664)
Net current assets
25,298 
Net assets
25,298 
Capital and reserves
Called up share capital
1 
Profit and loss account
25,297 
Shareholders' funds
25,298 
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. 16109158
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The Big Lemon (south East) Ltd Notes to the Accounts for the period from 29 November 2024 to 31 December 2025
1
Statutory information
The Big Lemon (south East) Ltd is a private company, limited by shares, registered in England and Wales, registration number 16109158. The registered office is Unit 21 Hackhurst Lane, Lower Dicker, Hailsham, BN27 4BW, England.
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.
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.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Debtors
2025 
£ 
Amounts falling due within one year
Trade debtors
94,022 
Amounts due from group undertakings etc.
133,888 
Accrued income and prepayments
13,733 
Other debtors
2,484 
244,127 
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The Big Lemon (south East) Ltd Notes to the Accounts for the period from 29 November 2024 to 31 December 2025
5
Creditors: amounts falling due within one year
2025 
£ 
VAT
51,740 
Trade creditors
189,890 
Taxes and social security
86,949 
Other creditors
16,265 
Accruals
1,820 
346,664 
6
Controlling party
The Big Lemon (South East) 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.
7
Average number of employees
During the period the average number of employees was 20.
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