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frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 04754871
Thelightbulb Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2023
djca Limited
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Thelightbulb Ltd For The Year Ended 31 March 2023
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Thelightbulb Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Thelightbulb Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Thelightbulb Ltd and state those matters that we have agreed to state to the directors of Thelightbulb Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Thelightbulb Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that Thelightbulb Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Thelightbulb Ltd . You consider that Thelightbulb Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Thelightbulb Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
Robert Fiford FCCA
09/02/2024
djca Limited
ACCA
154-160 Fleet Street
London
EC4A 2DQ
Page 1
Page 2
Balance Sheet
Registered number: 04754871
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 27,051 25,615
27,051 25,615
CURRENT ASSETS
Debtors 5 199,913 143,367
Cash at bank and in hand 247,556 239,058
447,469 382,425
Creditors: Amounts Falling Due Within One Year 6 (76,809 ) (50,752 )
NET CURRENT ASSETS (LIABILITIES) 370,660 331,673
TOTAL ASSETS LESS CURRENT LIABILITIES 397,711 357,288
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,828 ) (4,487 )
NET ASSETS 392,883 352,801
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 392,783 352,701
SHAREHOLDERS' FUNDS 392,883 352,801
Page 2
Page 3
For the year ending 31 March 2023 the company was entitled to exemption from audit 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 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 T Harley
Director
09/02/2024
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Thelightbulb Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04754871 . The registered office is 2nd Floor Quadrant House, 250 Kennington Lane, London, SE11 5RD.
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.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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 15% Reducing balance
Fixtures & Fittings 15% Reducing balance
Computer Equipment 15% Reducing balance and 20% straight line
2.4. 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.
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Page 5
2.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 31 (2022: 31)
31 31
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2022 14,629 48,208 62,837
Additions - 8,361 8,361
Disposals - (6,845 ) (6,845 )
As at 31 March 2023 14,629 49,724 64,353
Depreciation
As at 1 April 2022 11,627 25,595 37,222
Provided during the period 450 4,639 5,089
Disposals - (5,009 ) (5,009 )
As at 31 March 2023 12,077 25,225 37,302
Net Book Value
As at 31 March 2023 2,552 24,499 27,051
As at 1 April 2022 3,002 22,613 25,615
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 4,512 134,734
Prepayments and accrued income 195,370 8,633
Directors' loan accounts 31 -
199,913 143,367
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Page 6
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 24,168 15,504
Corporation tax 16,826 7,403
Other taxes and social security 16,602 17,053
VAT 1,146 1,308
Other creditors 7,278 544
Accruals and deferred income 10,789 8,940
76,809 50,752
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 29,740 38,016
Later than one year and not later than five years 30,913 60,653
60,653 98,669
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2022 Amounts advanced Amounts repaid Amounts written off As at 31 March 2023
£ £ £ £ £
Mr Thomas Harley - 31 - - 31
The above loan is unsecured, interest free and repayable on demand.
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