REGISTERED NUMBER: 04094000 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

LIME TREE FOODS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

John James Hirst

REGISTERED OFFICE:

Enfield Street

Sheepscar

Leeds

LS7 1RF

REGISTERED NUMBER:

04094000 (England and Wales)

ACCOUNTANTS:

Walter Dawson & Son

Chartered Accountants

First Floor, Unit 12

Pennine Business Park

Longbow Close, Bradley

Huddersfield

West Yorkshire

HD2 1GQ

FIXED ASSETS

Tangible assets

4

450,398

473,354

CURRENT ASSETS

Stocks

35,259

14,500

Debtors

5

751,752

834,248

Investments

6

1,098,735

1,079,886

Cash at bank and in hand

267,285

155,358

2,153,031

2,083,992

CREDITORS

Amounts falling due within one year

7

597,560

553,533

NET CURRENT ASSETS

1,555,471

1,530,459

TOTAL ASSETS LESS CURRENT LIABILITIES

2,005,869

2,003,813

PROVISIONS FOR LIABILITIES

82,275

83,354

NET ASSETS

1,923,594

1,920,459

CAPITAL AND RESERVES

Called up share capital

102

102

Fair value reserve

121,455

121,455

Profit and loss account

1,802,037

1,798,902

1,923,594

1,920,459

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 August 2026 and were signed by:

John James Hirst - Director

1.	STATUTORY INFORMATION

Lime Tree Foods Limited 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.

Tangible fixed assets

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

Freehold property

-

5% on cost

Plant and machinery

-

20% on cost

Fixtures and fittings

-

15% on cost

Motor vehicles

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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.

Leasing commitments

Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the period of the leases. The benefits of lease incentives are recognised in the profit and loss account over the shorter of the lease period and the period to the next rent review at which the rent is expected to be reset to market rates.

Income recognition

Income is recognised when goods have been delivered to customers such that the risks and rewards of ownership have transferred to them.

Current asset investments

Investments comprise investments in quoted and unquoted equity instruments.

The unquoted equity instruments are measured at cost.

The quoted equity investments are measured at fair value. Changes in fair value are recognised in the profit and loss account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 63 (2024 - 63 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 January 2025

248,108

671,110

110,649

795,939

1,825,806

Additions

-

82,345

8,451

130,564

221,360

Disposals

-

-

-

(96,572

)

(96,572

)

At 31 December 2025

248,108

753,455

119,100

829,931

1,950,594

DEPRECIATION

At 1 January 2025

114,405

535,212

103,780

599,055

1,352,452

Charge for year

12,405

66,984

2,168

162,759

244,316

Eliminated on disposal

-

-

-

(96,572

)

(96,572

)

At 31 December 2025

126,810

602,196

105,948

665,242

1,500,196

NET BOOK VALUE

At 31 December 2025

121,298

151,259

13,152

164,689

450,398

At 31 December 2024

133,703

135,898

6,869

196,884

473,354

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

536,996

601,701

Amounts owed by group undertakings

127,977

155,977

Other debtors

86,779

76,570

751,752

834,248

6.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Investment accounts

1,098,735

1,079,886

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

410,286

348,794

Taxation and social security

86,604

126,053

Other creditors

100,670

78,686

597,560

553,533

8.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme. The assets of the pension scheme are held separately from those of the company in an independently administered fund. The pension cost represents contributions payable by the company to the fund and amounted to £32,383 (2024 : £66,714). Contributions totalling £3,403 (2024 : £6,744) were payable to the fund at the year end and are included in creditors.

9.	OVERDRAWN DIRECTOR'S LOAN ACCOUNT

During the year, the company made advances to a Director totalling £77,500 (2024: £160,000). These were interest free and repayable on demand. The company received repayments totalling £86,000 (2024: £160,000).