Abbreviated Company Accounts - LEMON SQUEEZER LTD

Abbreviated Company Accounts - LEMON SQUEEZER LTD


Registered Number 06635696

LEMON SQUEEZER LTD

Abbreviated Accounts

31 July 2014

LEMON SQUEEZER LTD Registered Number 06635696

Abbreviated Balance Sheet as at 31 July 2014

Notes 2014 2013
£ £
Fixed assets
Tangible assets 2 43 57
43 57
Current assets
Debtors 1,495 2,451
Cash at bank and in hand 51 3
1,546 2,454
Creditors: amounts falling due within one year (3,646) (1,700)
Net current assets (liabilities) (2,100) 754
Total assets less current liabilities (2,057) 811
Provisions for liabilities (8) (11)
Total net assets (liabilities) (2,065) 800
Capital and reserves
Called up share capital 3 100 100
Share premium account 14,950 14,950
Profit and loss account (17,115) (14,250)
Shareholders' funds (2,065) 800
  • For the year ending 31 July 2014 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
  • These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 30 April 2015

And signed on their behalf by:
R Gwinn, Director

LEMON SQUEEZER LTD Registered Number 06635696

Notes to the Abbreviated Accounts for the period ended 31 July 2014

1Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities effective April 2008.

Tangible assets depreciation policy
Fixtures, Fittings & Equipment - 25% reducing balance

Other accounting policies
All fixed assets are initially recorded at cost.
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

2Tangible fixed assets
£
Cost
At 1 August 2013 237
Additions -
Disposals -
Revaluations -
Transfers -
At 31 July 2014 237
Depreciation
At 1 August 2013 180
Charge for the year 14
On disposals -
At 31 July 2014 194
Net book values
At 31 July 2014 43
At 31 July 2013 57
3Called Up Share Capital
Allotted, called up and fully paid:
2014
£
2013
£
100 Ordinary shares of £1 each 100 100

The amounts of paid up share capital for the following categories of shares differed from the called up share capital stated above due to unpaid calls and were as follows:
Ordinary shares - 2014 £1,157 /2013 £1,639