REGISTERED NUMBER: 05941029 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 May 2026

for

Lemon Business Solutions Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M J Anderson

Mrs L A Anderson

J L Cummins

REGISTERED OFFICE:

Unit 1 Lockheed Court

Preston Farm Industrial Estate

Stockton-On-Tees

Cleveland

TS18 3SH

REGISTERED NUMBER:

05941029 (England and Wales)

ACCOUNTANTS:

Anderson Barrowcliff Limited

Chartered Accountants

3 Kingfisher Court

Bowesfield Park

Stockton on Tees

TS18 3EX

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

102,170

130,588

102,170

130,588

CURRENT ASSETS

Debtors

6

431,637

419,134

Cash at bank

393,045

230,860

824,682

649,994

CREDITORS

Amounts falling due within one year

7

496,172

530,159

NET CURRENT ASSETS

328,510

119,835

TOTAL ASSETS LESS CURRENT LIABILITIES

430,680

250,423

CREDITORS

Amounts falling due after more than one year

8

(267,247

)

(129,991

)

PROVISIONS FOR LIABILITIES

(6,095

)

(8,930

)

NET ASSETS

157,338

111,502

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

156,338

110,502

157,338

111,502

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 September 2026 and were signed on its behalf by:

M J Anderson - Director

1.	STATUTORY INFORMATION

Lemon Business Solutions Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue from contracts for the provision of services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that is likely to be recovered.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

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

Website & software

-

20% on reducing balance

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 107 (2025 - 104 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 June 2025

and 31 May 2026

120,000

AMORTISATION

At 1 June 2025

and 31 May 2026

120,000

NET BOOK VALUE

At 31 May 2026

-

At 31 May 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Website &

and

Motor

Computer

software

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 June 2025

119,719

98,630

115,693

161,521

495,563

Additions

2,400

-

-

3,720

6,120

At 31 May 2026

122,119

98,630

115,693

165,241

501,683

DEPRECIATION

At 1 June 2025

93,322

95,670

14,462

161,521

364,975

Charge for year

5,655

2,960

25,308

615

34,538

At 31 May 2026

98,977

98,630

39,770

162,136

399,513

NET BOOK VALUE

At 31 May 2026

23,142

-

75,923

3,105

102,170

At 31 May 2025

26,397

2,960

101,231

-

130,588

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

339,245

305,991

Other debtors

92,392

113,143

431,637

419,134

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

50,500

60,000

Hire purchase contracts (see note 9)

16,025

16,025

Trade creditors

25,166

26,709

Taxation and social security

346,114

370,905

Other creditors

58,367

56,520

496,172

530,159

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

193,281

40,000

Hire purchase contracts (see note 9)

73,966

89,991

267,247

129,991

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2026

2025

£

£

Net obligations repayable:

Within one year

16,025

16,025

Between one and five years

73,966

89,991

89,991

106,016

Non-cancellable

operating leases

2026

2025

£

£

Within one year

81,228

-

Between one and five years

324,912

-

In more than five years

392,602

-

798,742

-