IRIS Accounts Production v23.3.1.45 NI034817 Board of Directors 1.10.22 30.9.23 30.9.23 false true false false true false 76020 48667 57396 98266 89745 70913 43671 76020 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhNI0348172022-09-30NI0348172023-09-30NI0348172022-10-012023-09-30NI0348172021-09-30NI0348172021-10-012022-09-30NI0348172022-09-30NI034817ns10:Originalns15:NorthernIreland2022-10-012023-09-30NI034817ns14:PoundSterlingns10:Original2022-10-012023-09-30NI034817ns10:Originalns10:Director12022-10-012023-09-30NI034817ns10:Original2022-10-012023-09-30NI034817ns10:Original2023-09-30NI034817ns10:Originalns10:PrivateLimitedCompanyLtd2022-10-012023-09-30NI034817ns10:Originalns10:SmallEntities2022-10-012023-09-30NI034817ns10:Originalns10:AuditExempt-NoAccountantsReport2022-10-012023-09-30NI034817ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-10-012023-09-30NI034817ns10:SmallCompaniesRegimeForAccountsns10:Original2022-10-012023-09-30NI034817ns10:Originalns10:FullAccounts2022-10-012023-09-30NI034817ns10:Original42ns10:Director22022-09-30NI034817ns10:Original42ns10:Director22021-09-30NI034817ns10:Original42ns10:Director22022-10-012023-09-30NI034817ns10:Original42ns10:Director22021-10-012022-09-30NI034817ns10:Original42ns10:Director22023-09-30NI034817ns10:Original42ns10:Director22022-09-30NI034817ns10:Originalns10:Director22022-10-012023-09-30NI034817ns10:CompanySecretary1ns10:Original2022-10-012023-09-30NI034817ns10:Originalns10:RegisteredOffice2022-10-012023-09-30NI034817ns10:Original2022-09-30NI034817ns10:Originalns5:CurrentFinancialInstruments2023-09-30NI034817ns10:Originalns5:CurrentFinancialInstruments2022-09-30NI034817ns5:ShareCapitalns10:Original2023-09-30NI034817ns5:ShareCapitalns10:Original2022-09-30NI034817ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-09-30NI034817ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-09-30NI034817ns10:Originalns5:LandBuildings2022-10-012023-09-30NI034817ns10:Originalns5:PlantMachinery2022-10-012023-09-30NI034817ns10:Original2021-10-012022-09-30NI034817ns10:Originalns5:LandBuildings2022-09-30NI034817ns10:Originalns5:PlantMachinery2022-09-30NI034817ns10:Original2022-09-30NI034817ns10:Originalns5:LandBuildings2023-09-30NI034817ns10:Originalns5:PlantMachinery2023-09-30NI034817ns10:Originalns5:LandBuildings2022-09-30NI034817ns10:Originalns5:PlantMachinery2022-09-30NI034817ns10:Originalns5:CostValuation2022-09-30NI034817ns10:Originalns5:AdditionsToInvestments2023-09-30NI034817ns10:Originalns5:DisposalsRepaymentsInvestments2023-09-30NI034817ns10:Originalns5:CostValuation2023-09-30NI034817ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-09-30NI034817ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-09-30NI034817ns10:Original1ns10:Director12022-09-30NI034817ns10:Original1ns10:Director12021-09-30NI034817ns10:Original1ns10:Director12022-10-012023-09-30NI034817ns10:Original1ns10:Director12021-10-012022-09-30NI034817ns10:Original1ns10:Director12023-09-30NI034817ns10:Original1ns10:Director12022-09-30
REGISTERED NUMBER: NI034817 (Northern Ireland)















Financial Statements

for the Year Ended 30 September 2023

for

Roxboro Lighting Limited

Roxboro Lighting Limited (Registered number: NI034817)






Contents of the Financial Statements
for the Year Ended 30 September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Roxboro Lighting Limited

Company Information
for the Year Ended 30 September 2023







DIRECTORS: Mr James Stuart Martin Riddell
Mrs Diane Elizabeth Jean Riddell



SECRETARY: Mr James Stuart Martin Riddell



REGISTERED OFFICE: Quaker Buildings
High Street
Lurgan
Craigavon
Co. Armagh
BT66 8BB



BUSINESS ADDRESS: 40 Charlemont Street
Moy
Co. Tyrone
BT71 7SL



REGISTERED NUMBER: NI034817 (Northern Ireland)



ACCOUNTANTS: McCleary & Company Ltd
Chartered Accountants
Quaker Buildings
High Street
Lurgan
Craigavon
Co. Armagh
BT66 8BB



BANKERS: Ulster Bank Limited
7 Upper English Street
Armagh
Co. Armagh
BT61 7BL

Roxboro Lighting Limited (Registered number: NI034817)

Balance Sheet
30 September 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 21,827 142,083
Investments 5 - 200,311
21,827 342,394

CURRENT ASSETS
Stocks 266,043 263,357
Debtors 6 93,335 77,970
Cash at bank 170,965 712,467
530,343 1,053,794
CREDITORS
Amounts falling due within one year 7 172,788 164,445
NET CURRENT ASSETS 357,555 889,349
TOTAL ASSETS LESS CURRENT
LIABILITIES

379,382

1,231,743

PROVISIONS FOR LIABILITIES 5,239 15,317
NET ASSETS 374,143 1,216,426

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 374,043 1,216,326
SHAREHOLDERS' FUNDS 374,143 1,216,426

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 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.

Roxboro Lighting Limited (Registered number: NI034817)

Balance Sheet - continued
30 September 2023


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 10 January 2024 and were signed on its behalf by:





Mr James Stuart Martin Riddell - Director


Roxboro Lighting Limited (Registered number: NI034817)

Notes to the Financial Statements
for the Year Ended 30 September 2023

1. STATUTORY INFORMATION

Roxboro Lighting Limited is a private company, limited by shares , registered in Northern Ireland. 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 represents the total invoice value, excluding value added tax, of sales made during the year and derives from the provision of goods and services falling within the company's ordinary activities.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 20% on reducing balance, not provided and at varying rates on cost
Plant and machinery etc - 33% on cost, 25% on reducing balance and 15% 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 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.

Roxboro Lighting Limited (Registered number: NI034817)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

2. ACCOUNTING POLICIES - continued

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments
Assets acquired under finance leases are capitalised and depreciated over the shorter of the lease term and the expected useful life of the asset. Minimum lease payments are apportioned between the finance charge and the reduction of the outstanding lease liability using the effective interest method. The related obligations, net of future finance charges, are included in creditors.

Where goods are sold using finance leases, the entity recognises turnover from the sale of goods and the rights to receive future lease payments as a debtor. Minimum lease payments are apportioned between finance income and the reduction of the lease debtor with finance income allocated so as to produce a constant periodic rate of interest on the net investment in the finance lease.

Rentals payable and receivable under operating leases are charged to the profit and loss account 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.

Grants
Capital grants and other contributions received towards the cost of tangible fixed assets are included in creditors as deferred income and credited to the profit and loss account over the life of the asset. Revenue grants are credited to the profit and loss account so as to match them with the expenditure to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2022 - 11 ) .

Roxboro Lighting Limited (Registered number: NI034817)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 October 2022 83,481 142,358 225,839
Additions - 3,432 3,432
Disposals (83,481 ) (59,500 ) (142,981 )
At 30 September 2023 - 86,290 86,290
DEPRECIATION
At 1 October 2022 22,012 61,744 83,756
Charge for year 20 17,310 17,330
Eliminated on disposal (22,032 ) (14,591 ) (36,623 )
At 30 September 2023 - 64,463 64,463
NET BOOK VALUE
At 30 September 2023 - 21,827 21,827
At 30 September 2022 61,469 80,614 142,083

5. FIXED ASSET INVESTMENTS
Shares in
group Other
undertakings investments Totals
£    £    £   
COST
At 1 October 2022 1 200,310 200,311
Additions 761,683 - 761,683
Disposals (761,684 ) (200,310 ) (961,994 )
At 30 September 2023 - - -
NET BOOK VALUE
At 30 September 2023 - - -
At 30 September 2022 1 200,310 200,311

Other investments consisted of a portfolio of listed shares. These were transferred at market value, as part of a group restructure, in exchange for further shares in the subsidiary: Aughalargue Investment Company Ltd. All shares held in this group undertaking, were then transferred to the parent company, Unix Investment Company Ltd, as dividend in specie, from Roxboro Lighting Limited.

Roxboro Lighting Limited (Registered number: NI034817)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Amounts owed by participating interests 38,240 -
Other debtors 55,095 77,970
93,335 77,970

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade creditors 66,469 72,459
Taxation and social security 47,725 46,939
Other creditors 58,594 45,047
172,788 164,445

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2023 and 30 September 2022:

30.9.23 30.9.22
£    £   
Mr James Stuart Martin Riddell and Mrs Diane Elizabeth Jean Riddell
Balance outstanding at start of year 76,020 48,667
Amounts advanced 57,396 98,266
Amounts repaid (89,745 ) (70,913 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 43,671 76,020