2023-02-012024-01-312024-01-31false06482427MK LIGHTING SERVICES 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MK LIGHTING SERVICES LIMITED

Registered Number
06482427
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

MK LIGHTING SERVICES LIMITED
Company Information
for the year from 1 February 2023 to 31 January 2024

Director

Andrew Poole

Registered Address

4 Winchester Close
Wrenthorpe
Wakefield
WF2 0DT

Registered Number

06482427 (England and Wales)
MK LIGHTING SERVICES LIMITED
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3398905
398905
Current assets
Stocks420,000-
Debtors31,4109,386
Cash at bank and on hand162,292238,970
213,702248,356
Creditors amounts falling due within one year5(35,725)(44,621)
Net current assets (liabilities)177,977203,735
Total assets less current liabilities178,375204,640
Creditors amounts falling due after one year6(14,000)(20,000)
Net assets164,375184,640
Capital and reserves
Called up share capital22
Profit and loss account164,373184,638
Shareholders' funds164,375184,640
The financial statements were approved and authorised for issue by the Director on 27 February 2024, and are signed on its behalf by:
Andrew Poole
Director
Registered Company No. 06482427
MK LIGHTING SERVICES LIMITED
Notes to the Financial Statements
for the year ended 31 January 2024

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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Dividend income
Dividend income is recognised when the right to receive payment is established.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year21
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 February 2327,14827,148
At 31 January 2427,14827,148
Depreciation and impairment
At 01 February 2326,24326,243
Charge for year507507
At 31 January 2426,75026,750
Net book value
At 31 January 24398398
At 31 January 23905905
4.Stocks

2024

2023

££
Other stocks20,000-
Total20,000-
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables22,1594,149
Taxation and social security3,92539,258
Other creditors9,6411,214
Total35,72544,621
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts14,00020,000
Total14,00020,000