Acorah Software Products - Accounts Production 14.3.260 false true 30 June 2022 1 July 2021 false 1 July 2022 30 June 2023 30 June 2023 OC377324 Light Group Limited Mr David Frank Light Mrs Maria Teresa Light Mr David Henry Light Mr Frank Robert Light Miss Lisa Marie Light D F Light and M T Light by virtue of their control of Light Group Limited. true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC377324 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 OC377324 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-06-30 OC377324 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-06-30 OC377324 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-06-30 OC377324 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-07-01 2023-06-30 OC377324 frs-core:AllSubsidiaries 2022-07-01 2023-06-30 OC377324 frs-core:KeyManagementPersonnel 2022-07-01 2023-06-30 OC377324 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Registered number: OC377324
Light Parks & Leisure LLP
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: OC377324
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,357,013 1,703,860
1,357,013 1,703,860
CURRENT ASSETS
Stocks 5 87,177 57,333
Debtors 6 196,283 283,923
Cash at bank and in hand 387,734 146,494
671,194 487,750
Creditors: Amounts Falling Due Within One Year 7 (223,276 ) (132,346 )
NET CURRENT ASSETS (LIABILITIES) 447,918 355,404
TOTAL ASSETS LESS CURRENT LIABILITIES 1,804,931 2,059,264
Creditors: Amounts Falling Due After More Than One Year 8 (588,860 ) (695,679 )
NET ASSETS ATTRIBUTABLE TO MEMBERS 1,216,071 1,363,585
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 103,071 250,585
103,071 250,585
Equity
Members' other interests
Other reserves 1,113,000 1,113,000
1,113,000 1,113,000
1,216,071 1,363,585
TOTAL MEMBERS' INTEREST
Amounts due from members (40,000) -
Loans and other debts due to members within one year 103,071 250,585
Members' other interests 1,113,000 1,113,000
1,176,071 1,363,585
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Page 2
For the year ending 30 June 2023 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
On behalf of the members
Mr David Frank Light
Designated Member
01/03/2024
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Light Parks & Leisure LLP is a limited liability partnership, incorporated in England & Wales, registered number OC377324 . The Registered Office is The Grange, Old Gloucester Road, Cheltenham, Gloucestershire, GL51 0TF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
2.2. Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the LLP and the
turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or
receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Not depreciated
Plant & Machinery 25% straight line
Motor Vehicles 25% straight line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Financial Instruments
The LLP only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in the case of an out right short term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, impairment loss is recognised in the Profit and Loss Account.
For financial assets measured at amortised cost, the impairment loss is measured as the difference between an assets carrying amount and the present value of estimated cash flows discounted at the assets original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
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2.6. Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
2.7. Borrowings
Finance costs are charged to the Profit and Loss Account over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital insturment.
All borrowing costs are recognised in the Profit and Loss Account in the year in which the are incurred.
2.8. Debtors and Creditors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured
initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the
effective interest method, less any impairment.
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured intially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
2.9. Registrar Filing Requirements
The LLP has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, members report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: NIL (2022: NIL)
- -
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 July 2022 1,579,867 56,661 154,698 1,791,226
Additions - - 132,517 132,517
Disposals (375,000 ) - (57,103 ) (432,103 )
As at 30 June 2023 1,204,867 56,661 230,112 1,491,640
Depreciation
As at 1 July 2022 - 39,639 47,727 87,366
Provided during the period - 5,870 41,391 47,261
As at 30 June 2023 - 45,509 89,118 134,627
Net Book Value
As at 30 June 2023 1,204,867 11,152 140,994 1,357,013
As at 1 July 2022 1,579,867 17,022 106,971 1,703,860
5. Stocks
2023 2022
£ £
Stock 87,177 57,333
87,177 57,333
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6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 5,000 -
Other debtors 147,206 283,923
VAT 4,077 -
Amounts due from members 40,000 -
196,283 283,923
Included in other debtors are amounts of £97,206 (2022: £232,922) due from Light Developments Limited, a wholly owned subsidiary of Light Group Limited. Included in amounts due from members are amounts of £40,000 due from David Henry Light. The amounts are interest free, unsecured and have no fixed terms for repayment.
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 140 1,353
Bank loans and overdrafts 92,836 77,240
VAT - 3,953
Other creditors 126,500 46,000
Accruals and deferred income 3,800 3,800
223,276 132,346
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 588,860 695,679
588,860 695,679
9. Ultimate Controlling Party
The LLP's ultimate controlling party is D F Light and M T Light by virtue of their control of Light Group Limited.
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