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SC453059 13 2021-07-01 2022-06-30 SC453059 frs-core:CurrentFinancialInstruments 13 2022-06-30 SC453059 frs-core:Non-currentFinancialInstruments 13 2022-06-30 SC453059 14 2021-07-01 2022-06-30 SC453059 frs-core:CurrentFinancialInstruments 14 2022-06-30 SC453059 frs-core:Non-currentFinancialInstruments 14 2022-06-30 SC453059 15 2021-07-01 2022-06-30 SC453059 frs-core:CurrentFinancialInstruments 15 2022-06-30 SC453059 frs-core:Non-currentFinancialInstruments 15 2022-06-30 SC453059 16 2021-07-01 2022-06-30 SC453059 frs-core:CurrentFinancialInstruments 16 2022-06-30 SC453059 frs-core:Non-currentFinancialInstruments 16 2022-06-30 SC453059 17 2021-07-01 2022-06-30 SC453059 frs-core:CurrentFinancialInstruments 17 2022-06-30 SC453059 frs-core:Non-currentFinancialInstruments 17 2022-06-30 SC453059 18 2021-07-01 2022-06-30 SC453059 frs-core:CurrentFinancialInstruments 18 2022-06-30 SC453059 frs-core:Non-currentFinancialInstruments 18 2022-06-30 SC453059 19 2021-07-01 2022-06-30 SC453059 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dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 SC453059 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 SC453059 dpl-frs:Item3 2021-07-01 2022-06-30 SC453059 dpl-frs:Item3 2021-06-30 SC453059 dpl-frs:Item3 2022-06-30 SC453059 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 SC453059 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 SC453059 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 SC453059 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 SC453059 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 SC453059 dpl-frs:Item4 2021-07-01 2022-06-30 SC453059 dpl-frs:Item4 2021-06-30 SC453059 dpl-frs:Item4 2022-06-30 SC453059 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 SC453059 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 SC453059 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 SC453059 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 SC453059 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 SC453059 dpl-frs:Item5 2021-07-01 2022-06-30 SC453059 dpl-frs:Item5 2021-06-30 SC453059 dpl-frs:Item5 2022-06-30 SC453059 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 SC453059 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 SC453059 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 SC453059 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 SC453059 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 SC453059 dpl-frs:Item6 2021-07-01 2022-06-30 SC453059 dpl-frs:Item6 2021-06-30 SC453059 dpl-frs:Item6 2022-06-30 SC453059 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 SC453059 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 SC453059 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 SC453059 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 SC453059 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 SC453059 dpl-frs:Item7 2021-07-01 2022-06-30 SC453059 dpl-frs:Item7 2021-06-30 SC453059 dpl-frs:Item7 2022-06-30 SC453059 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 SC453059 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 SC453059 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 SC453059 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 SC453059 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 SC453059 dpl-frs:Item8 2021-07-01 2022-06-30 SC453059 dpl-frs:Item8 2021-06-30 SC453059 dpl-frs:Item8 2022-06-30 SC453059 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 SC453059 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 SC453059 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 SC453059 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 SC453059 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 SC453059 dpl-frs:Item9 2021-07-01 2022-06-30 SC453059 dpl-frs:Item9 2021-06-30 SC453059 dpl-frs:Item9 2022-06-30 SC453059 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 SC453059 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 SC453059 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 SC453059 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 SC453059 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 SC453059 dpl-frs:Item10 2021-07-01 2022-06-30 SC453059 dpl-frs:Item10 2021-06-30 SC453059 dpl-frs:Item10 2022-06-30 SC453059 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 SC453059 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 SC453059 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 SC453059 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 SC453059 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 SC453059 dpl-frs:Item11 2021-07-01 2022-06-30 SC453059 dpl-frs:Item11 2021-06-30 SC453059 dpl-frs:Item11 2022-06-30 SC453059 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 SC453059 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 SC453059 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 SC453059 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 SC453059 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 SC453059 dpl-frs:Item12 2021-07-01 2022-06-30 SC453059 dpl-frs:Item12 2021-06-30 SC453059 dpl-frs:Item12 2022-06-30 SC453059 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 SC453059 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 SC453059 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 SC453059 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 SC453059 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 SC453059 1 2021-07-01 2022-06-30 SC453059 frs-countries:Scotland 2021-07-01 2022-06-30
Registered number: SC453059
Lightstorm Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2023
Accountax Consultants UK Ltd
Chartered Certified Accountants & Registered Auditors
The Basement Goodmayes House, 45-49 Goodmayes Road
Essex
Ilford
IG3 9UF
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: SC453059
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 52,200 26,215
52,200 26,215
CURRENT ASSETS
Stocks 5 139,217 173,613
Debtors 6 - 7,740
Cash at bank and in hand 590,031 402,551
729,248 583,904
Creditors: Amounts Falling Due Within One Year 7 (619,848 ) (464,157 )
NET CURRENT ASSETS (LIABILITIES) 109,400 119,747
TOTAL ASSETS LESS CURRENT LIABILITIES 161,600 145,962
Creditors: Amounts Falling Due After More Than One Year 8 (52,699 ) (90,502 )
NET ASSETS 108,901 55,460
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 108,801 55,360
SHAREHOLDERS' FUNDS 108,901 55,460
Page 1
Page 2
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Moadood Masood
Director
24/11/2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
Lightstorm Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC453059 . The registered office is 18 North Bridge, Edinburgh, EH1 1TR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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:
Plant & Machinery Straight Line 10%
Motor Vehicles Straight Line 20%
Fixtures & Fittings Straight Line 25%
Computer Equipment Straight Line 33%
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. 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.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2022: 6)
5 6
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 July 2022 51,607 - - 1,182 52,789
Additions 11,612 15,556 9,202 2,726 39,096
Disposals (14,284 ) - - - (14,284 )
As at 30 June 2023 48,935 15,556 9,202 3,908 77,601
Depreciation
As at 1 July 2022 25,889 - - 685 26,574
Provided during the period 6,321 3,111 2,336 1,343 13,111
Disposals (14,284 ) - - - (14,284 )
As at 30 June 2023 17,926 3,111 2,336 2,028 25,401
Net Book Value
As at 30 June 2023 31,009 12,445 6,866 1,880 52,200
As at 1 July 2022 25,718 - - 497 26,215
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5. Stocks
2023 2022
£ £
Finished goods 139,217 173,613
139,217 173,613
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 7,740
- 7,740
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 3,426 -
Trade creditors 116,245 114,516
Bank loans and overdrafts 25,088 -
Corporation tax 96,472 63,562
Other taxes and social security 31,635 16,977
VAT 103,450 54,020
Net wages 5,550 -
Director's loan account 237,982 215,082
619,848 464,157
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 9,950 -
Bank loans 42,749 90,502
52,699 90,502
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9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,426 -
Later than one year and not later than five years 9,950 -
13,376 -
13,376 -
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 6