Lemon Energy Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 14342353 (England and Wales)

LEMON ENERGY LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 JANUARY 2026

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

Chartered accountants' report

7

DIRECTORS:

J R Higgs

A C Higgs

REGISTERED OFFICE:

3rd Floor, Imperial House

21 - 25 North Street

Bromley

Kent

BR1 1SD

REGISTERED NUMBER:

14342353 (England and Wales)

ACCOUNTANTS:

Berringers LLP

Chartered Accountants

3rd Floor, Imperial House

21 - 25 North Street

Bromley

Kent

BR1 1SD

FIXED ASSETS

Intangible assets

4

-

10,000

Tangible assets

5

23,719

26,472

23,719

36,472

CURRENT ASSETS

Stocks

110,000

70,000

Debtors

6

-

10,323

Cash at bank and in hand

27,107

5,777

137,107

86,100

CREDITORS

Amounts falling due within one year

7

73,479

60,741

NET CURRENT ASSETS

63,628

25,359

TOTAL ASSETS LESS CURRENT
LIABILITIES

87,347

61,831

CREDITORS

Amounts falling due after more than one year

8

130,000

113,745

NET LIABILITIES

(42,653

)

(51,914

)

CAPITAL AND RESERVES

Called up share capital

10

Retained earnings

(42,663

)

(51,924

)

(42,653

)

(51,914

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 October 2026 and were signed on its behalf by:

J R Higgs - Director

1.	STATUTORY INFORMATION

Lemon Energy 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

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

Plant and machinery etc

-

25% straight line and 25% on reducing balance

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 Statement of Income and Retained Earnings, 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.

Going concern

At the time of reporting the financial statements, the directors have considered the going concern and have a reasonable expectation about the company’s ability to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 February 2025

and 31 January 2026

30,000

AMORTISATION

At 1 February 2025

20,000

Charge for year

10,000

At 31 January 2026

30,000

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

10,000

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1 February 2025

11,610

250

15,990

10,098

37,948

Additions

19,364

-

274

19,638

Disposals

-

(15,990

)

-

(15,990

)

At 31 January 2026

30,974

250

-

10,372

41,596

DEPRECIATION

At 1 February 2025

4,177

126

3,998

3,175

11,476

Charge for year

7,744

62

1,499

2,593

11,898

Eliminated on disposal

-

(5,497

)

-

(5,497

)

At 31 January 2026

11,921

188

-

5,768

17,877

NET BOOK VALUE

At 31 January 2026

19,053

62

-

4,604

23,719

At 31 January 2025

7,433

124

11,992

6,923

26,472

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Other debtors

-

10,323

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Taxation and social security

4,674

-

Other creditors

68,805

60,741

73,479

60,741

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2026

2025

£

Other creditors

130,000

113,745

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance sheet. Readers are cautioned that the Income statement and certain other primary statements and the Report of the directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Lemon Energy Ltd for the year ended 31 January 2026 which comprise the Statement of income and retained earnings, Balance sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Lemon Energy Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Lemon Energy Ltd and state those matters that we have agreed to state to the Board of Directors of Lemon Energy Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lemon Energy Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Lemon Energy Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Lemon Energy Ltd. You consider that Lemon Energy Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Lemon Energy Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Berringers LLP

Chartered Accountants

3rd Floor, Imperial House

21 - 25 North Street

Bromley

Kent

BR1 1SD

21 October 2026