GREEN LEMON COMPANY LTD

GREEN LEMON COMPANY LTD - Company Information

2022-07-012023-06-302023-06-30false05951339GREEN LEMON COMPANY LTD2024-03-2862020iso4217:GBPxbrli:pure059513392022-07-01059513392023-06-30059513392022-07-012023-06-30059513392021-07-01059513392022-06-30059513392021-07-012022-06-3005951339bus:SmallEntities2022-07-012023-06-3005951339bus:AuditExempt-NoAccountantsReport2022-07-012023-06-3005951339bus:FullAccounts2022-07-012023-06-3005951339bus:PrivateLimitedCompanyLtd2022-07-012023-06-3005951339core:WithinOneYear2023-06-3005951339core:AfterOneYear2023-06-3005951339core:WithinOneYear2022-06-3005951339core:AfterOneYear2022-06-3005951339core:ShareCapital2023-06-3005951339core:SharePremium2023-06-3005951339core:RevaluationReserve2023-06-3005951339core:OtherReservesSubtotal2023-06-3005951339core:RetainedEarningsAccumulatedLosses2023-06-3005951339core:ShareCapital2022-06-3005951339core:SharePremium2022-06-3005951339core:RevaluationReserve2022-06-3005951339core:OtherReservesSubtotal2022-06-3005951339core:RetainedEarningsAccumulatedLosses2022-06-3005951339core:LandBuildings2023-06-3005951339core:PlantMachinery2023-06-3005951339core:Vehicles2023-06-3005951339core:FurnitureFittings2023-06-3005951339core:OfficeEquipment2023-06-3005951339core:NetGoodwill2023-06-3005951339core:IntangibleAssetsOtherThanGoodwill2023-06-3005951339core:ListedExchangeTraded2023-06-3005951339core:UnlistedNon-exchangeTraded2023-06-3005951339core:LandBuildings2022-06-3005951339core:PlantMachinery2022-06-3005951339core:Vehicles2022-06-3005951339core:FurnitureFittings2022-06-3005951339core:OfficeEquipment2022-06-3005951339core:NetGoodwill2022-06-3005951339core:IntangibleAssetsOtherThanGoodwill2022-06-3005951339core:ListedExchangeTraded2022-06-3005951339core:UnlistedNon-exchangeTraded2022-06-3005951339core:LandBuildings2022-07-012023-06-3005951339core:PlantMachinery2022-07-012023-06-3005951339core:Vehicles2022-07-012023-06-3005951339core:FurnitureFittings2022-07-012023-06-3005951339core:OfficeEquipment2022-07-012023-06-3005951339core:NetGoodwill2022-07-012023-06-3005951339core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3005951339core:ListedExchangeTraded2022-07-012023-06-3005951339core:UnlistedNon-exchangeTraded2022-07-012023-06-3005951339core:MoreThanFiveYears2022-07-012023-06-3005951339core:Non-currentFinancialInstruments2023-06-3005951339core:Non-currentFinancialInstruments2022-06-3005951339dpl:CostSales2022-07-012023-06-3005951339dpl:DistributionCosts2022-07-012023-06-3005951339core:LandBuildings2022-07-012023-06-3005951339core:PlantMachinery2022-07-012023-06-3005951339core:Vehicles2022-07-012023-06-3005951339core:FurnitureFittings2022-07-012023-06-3005951339core:OfficeEquipment2022-07-012023-06-3005951339dpl:AdministrativeExpenses2022-07-012023-06-3005951339core:NetGoodwill2022-07-012023-06-3005951339core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3005951339dpl:GroupUndertakings2022-07-012023-06-3005951339dpl:ParticipatingInterests2022-07-012023-06-3005951339dpl:GroupUndertakingscore:ListedExchangeTraded2022-07-012023-06-3005951339core:ListedExchangeTraded2022-07-012023-06-3005951339dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-07-012023-06-3005951339core:UnlistedNon-exchangeTraded2022-07-012023-06-3005951339dpl:CostSales2021-07-012022-06-3005951339dpl:DistributionCosts2021-07-012022-06-3005951339core:LandBuildings2021-07-012022-06-3005951339core:PlantMachinery2021-07-012022-06-3005951339core:Vehicles2021-07-012022-06-3005951339core:FurnitureFittings2021-07-012022-06-3005951339core:OfficeEquipment2021-07-012022-06-3005951339dpl:AdministrativeExpenses2021-07-012022-06-3005951339core:NetGoodwill2021-07-012022-06-3005951339core:IntangibleAssetsOtherThanGoodwill2021-07-012022-06-3005951339dpl:GroupUndertakings2021-07-012022-06-3005951339dpl:ParticipatingInterests2021-07-012022-06-3005951339dpl:GroupUndertakingscore:ListedExchangeTraded2021-07-012022-06-3005951339core:ListedExchangeTraded2021-07-012022-06-3005951339dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-07-012022-06-3005951339core:UnlistedNon-exchangeTraded2021-07-012022-06-3005951339core:NetGoodwill2023-06-3005951339core:IntangibleAssetsOtherThanGoodwill2023-06-3005951339core:LandBuildings2023-06-3005951339core:PlantMachinery2023-06-3005951339core:Vehicles2023-06-3005951339core:FurnitureFittings2023-06-3005951339core:OfficeEquipment2023-06-3005951339core:AfterOneYear2023-06-3005951339core:WithinOneYear2023-06-3005951339core:ListedExchangeTraded2023-06-3005951339core:UnlistedNon-exchangeTraded2023-06-3005951339core:ShareCapital2023-06-3005951339core:SharePremium2023-06-3005951339core:RevaluationReserve2023-06-3005951339core:OtherReservesSubtotal2023-06-3005951339core:RetainedEarningsAccumulatedLosses2023-06-3005951339core:NetGoodwill2022-06-3005951339core:IntangibleAssetsOtherThanGoodwill2022-06-3005951339core:LandBuildings2022-06-3005951339core:PlantMachinery2022-06-3005951339core:Vehicles2022-06-3005951339core:FurnitureFittings2022-06-3005951339core:OfficeEquipment2022-06-3005951339core:AfterOneYear2022-06-3005951339core:WithinOneYear2022-06-3005951339core:ListedExchangeTraded2022-06-3005951339core:UnlistedNon-exchangeTraded2022-06-3005951339core:ShareCapital2022-06-3005951339core:SharePremium2022-06-3005951339core:RevaluationReserve2022-06-3005951339core:OtherReservesSubtotal2022-06-3005951339core:RetainedEarningsAccumulatedLosses2022-06-3005951339core:NetGoodwill2021-07-0105951339core:IntangibleAssetsOtherThanGoodwill2021-07-0105951339core:LandBuildings2021-07-0105951339core:PlantMachinery2021-07-0105951339core:Vehicles2021-07-0105951339core:FurnitureFittings2021-07-0105951339core:OfficeEquipment2021-07-0105951339core:AfterOneYear2021-07-0105951339core:WithinOneYear2021-07-0105951339core:ListedExchangeTraded2021-07-0105951339core:UnlistedNon-exchangeTraded2021-07-0105951339core:ShareCapital2021-07-0105951339core:SharePremium2021-07-0105951339core:RevaluationReserve2021-07-0105951339core:OtherReservesSubtotal2021-07-0105951339core:RetainedEarningsAccumulatedLosses2021-07-0105951339core:AfterOneYear2022-07-012023-06-3005951339core:WithinOneYear2022-07-012023-06-3005951339core:Non-currentFinancialInstrumentscore:CostValuation2022-07-012023-06-3005951339core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-07-012023-06-3005951339core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-07-012023-06-3005951339core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-07-012023-06-3005951339core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-07-012023-06-3005951339core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-07-012023-06-3005951339core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-07-012023-06-3005951339core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-07-012023-06-3005951339core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-07-012023-06-3005951339core:Non-currentFinancialInstrumentscore:CostValuation2023-06-3005951339core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-06-3005951339core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-06-3005951339core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-06-3005951339core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-06-3005951339core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-06-3005951339core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-06-3005951339core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-06-3005951339core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-06-3005951339core:Non-currentFinancialInstrumentscore:CostValuation2022-06-3005951339core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-06-3005951339core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-06-3005951339core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-06-3005951339core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-06-3005951339core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-06-3005951339core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-06-3005951339core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-06-3005951339core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-06-3005951339bus:Director12022-07-012023-06-3005951339bus:Director22022-07-012023-06-3005951339bus:Director32022-07-012023-06-3005951339core:FurnitureFittingsToolsEquipment2022-06-3005951339core:FurnitureFittingsToolsEquipment2022-07-012023-06-3005951339core:FurnitureFittingsToolsEquipment2023-06-30

Registered Number
05951339
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2023

GREEN LEMON COMPANY LTD

Company Information
for the year from 1 July 2022 to 30 June 2023


Directors	LEGGATT, Robert Paul
	THOMPSETT, Lloyd William
	THOMPSETT, Matthew George


Registered Address	4 Glasshouse Studios Fryern Court Road
	Burgate
	Fordingbridge
	SP6 1QX


Registered Number	05951339 (England and Wales)

GREEN LEMON COMPANY LTD

Balance Sheet as at
30 June 2023

	Notes	2023		2022
		£	£	£	£
Fixed assets
Tangible assets	3		14,094		9,993
Investments	4		99,450		49,450
			113,544		59,443
Current assets
Debtors		135,949		243,315
Cash at bank and on hand		269,734		376,130
		405,683		619,445
Creditors amounts falling due within one year	6	(110,158)		(219,559)
Net current assets (liabilities)			295,525		399,886
Total assets less current liabilities			409,069		459,329
Creditors amounts falling due after one year	7		(20,754)		(20,754)
Provisions for liabilities	8		(5,429)		(1,899)
Net assets			382,886		436,676
Capital and reserves
Called up share capital			35		35
Share premium			7,980		7,980
Other reserves			15		15
Profit and loss account			374,856		428,646
Shareholders' funds			382,886		436,676

The company was entitled to exemption from audit for this reporting period 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.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 28 March 2024, and are signed on its behalf by:

LEGGATT, Robert Paul
Director

THOMPSETT, Lloyd William
Director

THOMPSETT, Matthew George
Director

Registered Company No. 05951339

GREEN LEMON COMPANY LTD

Notes to the Financial Statements
for the year ended 30 June 2023

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Government grants or assistance
	Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

Government grants or assistance

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. 

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

2.	Average number of employees


		2023		2022
	Average number of employees during the year	16		15

3.	Tangible fixed assets

	Fixtures & fittings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 July 22	4,697	16,437	21,134
Additions	-	12,197	12,197
At 30 June 23	4,697	28,634	33,331
Depreciation and impairment
At 01 July 22	1,967	9,174	11,141
Charge for year	1,174	6,922	8,096
At 30 June 23	3,141	16,096	19,237
Net book value
At 30 June 23	1,556	12,538	14,094
At 30 June 22	2,730	7,263	9,993

4.	Fixed asset investments

	Other investments¹	Total
	£	£
Cost or valuation
At 01 July 22	49,450	49,450
Additions	50,000	50,000
At 30 June 23	99,450	99,450
Net book value
At 30 June 23	99,450	99,450
At 30 June 22	49,450	49,450

	Notes
	¹Other investments other than loans

5.	Debtors: amounts due within one year

	2023	2022
	£	£
Trade debtors / trade receivables	44,875	210,655
Other debtors	17,224	-
Prepayments and accrued income	73,850	32,660
Total	135,949	243,315

6.	Creditors: amounts due within one year

	2023	2022
	£	£
Trade creditors / trade payables	52,591	14,522
Bank borrowings and overdrafts	-	9,747
Taxation and social security	44,074	182,097
Other creditors	9,993	9,993
Accrued liabilities and deferred income	3,500	3,200
Total	110,158	219,559

7.	Creditors: amounts due after one year

	2023	2022
	£	£
Trade creditors / trade payables	20,754	20,754
Total	20,754	20,754

8.	Provisions for liabilities

	2023	2022
	£	£
Net deferred tax liability (asset)	5,429	1,899
Total	5,429	1,899