IRIS Accounts Productionv24.1.0.57800292622Board of DirectorsBoard of Directors1.10.2230.9.2330.9.230falsetruefalsefalsetruefalseOrdinary1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh002926222022-09-30002926222023-09-30002926222022-10-012023-09-30002926222021-09-30002926222021-10-012022-09-30002926222022-09-3000292622ns15:EnglandWales2022-10-012023-09-3000292622ns14:PoundSterling2022-10-012023-09-3000292622ns10:Director12022-10-012023-09-3000292622ns10:Director22022-10-012023-09-3000292622ns10:PrivateLimitedCompanyLtd2022-10-012023-09-3000292622ns10:SmallEntities2022-10-012023-09-3000292622ns10:AuditExempt-NoAccountantsReport2022-10-012023-09-3000292622ns10:SmallCompaniesRegimeForDirectorsReport2022-10-012023-09-3000292622ns10:SmallCompaniesRegimeForAccounts2022-10-012023-09-3000292622ns10:FullAccounts2022-10-012023-09-3000292622ns10:OrdinaryShareClass12022-10-012023-09-3000292622ns10:Director32022-10-012023-09-3000292622ns10:RegisteredOffice2022-10-012023-09-3000292622ns5:CurrentFinancialInstruments2023-09-3000292622ns5:CurrentFinancialInstruments2022-09-3000292622ns5:Non-currentFinancialInstruments2023-09-3000292622ns5:Non-currentFinancialInstruments2022-09-3000292622ns5:ShareCapital2023-09-3000292622ns5:ShareCapital2022-09-3000292622ns5:RevaluationReserve2023-09-3000292622ns5:RevaluationReserve2022-09-3000292622ns5:RetainedEarningsAccumulatedLosses2023-09-3000292622ns5:RetainedEarningsAccumulatedLosses2022-09-3000292622ns5:LandBuildings2022-09-3000292622ns5:PlantMachinery2022-09-3000292622ns5:FurnitureFittings2022-09-3000292622ns5:LandBuildings2022-10-012023-09-3000292622ns5:PlantMachinery2022-10-012023-09-3000292622ns5:FurnitureFittings2022-10-012023-09-3000292622ns5:LandBuildings2023-09-3000292622ns5:PlantMachinery2023-09-3000292622ns5:FurnitureFittings2023-09-3000292622ns5:LandBuildings2022-09-3000292622ns5:PlantMachinery2022-09-3000292622ns5:FurnitureFittings2022-09-3000292622ns5:MotorVehicles2022-09-3000292622ns5:ComputerEquipment2022-09-3000292622ns5:MotorVehicles2022-10-012023-09-3000292622ns5:ComputerEquipment2022-10-012023-09-3000292622ns5:MotorVehicles2023-09-3000292622ns5:ComputerEquipment2023-09-3000292622ns5:MotorVehicles2022-09-3000292622ns5:ComputerEquipment2022-09-3000292622ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-09-3000292622ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-09-3000292622ns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2023-09-3000292622ns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2022-09-3000292622ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-09-3000292622ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2022-09-3000292622ns5:Secured2023-09-3000292622ns5:Secured2022-09-3000292622ns10:OrdinaryShareClass12023-09-3000292622ns5:RetainedEarningsAccumulatedLosses2022-09-3000292622ns5:RevaluationReserve2022-09-3000292622ns5:RetainedEarningsAccumulatedLosses2022-10-012023-09-3000292622ns10:Director222022-09-3000292622ns10:Director222021-09-3000292622ns10:Director222022-10-012023-09-3000292622ns10:Director222021-10-012022-09-3000292622ns10:Director222023-09-3000292622ns10:Director222022-09-30002926221ns10:Director12022-09-30002926221ns10:Director12021-09-30002926221ns10:Director12022-10-012023-09-30002926221ns10:Director12021-10-012022-09-30002926221ns10:Director12023-09-30002926221ns10:Director12022-09-30

REGISTERED NUMBER: 00292622 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2023

FOR


ST. ANNES LEADED LIGHT CO. LIMITED


ST. ANNES LEADED LIGHT CO. LIMITED (REGISTERED NUMBER: 00292622)







CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 30TH SEPTEMBER 2023





Page



Company Information  

1



Balance Sheet  

2



Notes to the Financial Statements  

4




ST. ANNES LEADED LIGHT CO. LIMITED


COMPANY INFORMATION

for the Year Ended 30TH SEPTEMBER 2023









DIRECTORS:

Mrs Y N Rowlay


Mrs C A Suthers


Mr B Rowlay







REGISTERED OFFICE:

Allenby Road


Lytham St. Annes


Lancashire


FY8 2DG







REGISTERED NUMBER:

00292622 (England and Wales)







ACCOUNTANTS:

Whitehead & Howarth


327 Clifton Drive South


Lytham St Annes


Lancashire


FY8 1HN


ST. ANNES LEADED LIGHT CO. LIMITED (REGISTERED NUMBER: 00292622)


BALANCE SHEET

30TH SEPTEMBER 2023



30/9/23

30/9/22



Notes

£   

£   

£   

£   


FIXED ASSETS

Tangible assets

4

91,065


95,329




CURRENT ASSETS

Stocks

3,000


3,000



Debtors

5

33,132


21,465



Cash in hand

-


118



36,132


24,583



CREDITORS

Amounts falling due within one year

6

64,412


43,189



NET CURRENT LIABILITIES

(28,280

)

(18,606

)


TOTAL ASSETS LESS CURRENT

LIABILITIES

62,785


76,723




CREDITORS

Amounts falling due after more than one

year

7

4,501


6,500



NET ASSETS

58,284


70,223




CAPITAL AND RESERVES

Called up share capital

9

1,000


1,000



Profit & loss -

non distributable

10

31,773


34,573



Retained earnings

10

25,511


34,650



SHAREHOLDERS' FUNDS

58,284


70,223




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


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


ST. ANNES LEADED LIGHT CO. LIMITED (REGISTERED NUMBER: 00292622)


BALANCE SHEET - continued

30TH 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 15th April 2024 and were signed on its behalf by:





Mr B Rowlay - Director




Mrs Y N Rowlay - Director



ST. ANNES LEADED LIGHT CO. LIMITED (REGISTERED NUMBER: 00292622)


NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 30TH SEPTEMBER 2023


1.

STATUTORY INFORMATION



St. Annes Leaded Light Co. Limited is a private company, limited by shares , registered in England and Wales. 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 as modified by the revaluation of certain assets.    



Turnover


The turnover shown in the profit and loss account represents the value of all goods sold and services provided during the year, less returns received, at selling price exclusive of Value Added Tax. Sales are recognised at the point at which the company has fulfilled its contractual obligations and the risks and rewards attaching to the product and service have been transfered to the customer.



Tangible fixed assets

Tangible fixed assets are stated at cost or valuation less depreciation provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property- 2% on cost
Freehold land- not provided for
Plant and machinery- 10% on reducing balance
Storage plant and machinery- 10% on reducing balance
Motor vehicles- 25% on reducing balance
Computer equipment- 33% on cost

On transition to FRS 102 Section 1A any revalued assets have been transfered at deemed cost.


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.


ST. ANNES LEADED LIGHT CO. LIMITED (REGISTERED NUMBER: 00292622)


NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30TH SEPTEMBER 2023


3.

EMPLOYEES AND DIRECTORS



The average number of employees during the year was NIL (2022 - 1 ).


4.

TANGIBLE FIXED ASSETS


Storage


Freehold


Plant and


plant &


property


machinery


machinery

£   

£   

£   



COST OR VALUATION


At 1st October 2022


and 30th September 2023

155,346


19,715


71,214




DEPRECIATION


At 1st October 2022

72,800


19,259


60,117




Charge for year

2,800


45


1,112




At 30th September 2023

75,600


19,304


61,229




NET BOOK VALUE


At 30th September 2023

79,746


411


9,985




At 30th September 2022

82,546


456


11,097





Motor


Computer



vehicles


equipment


Totals

£   

£   

£   



COST OR VALUATION


At 1st October 2022


and 30th September 2023

3,495


3,034


252,804




DEPRECIATION


At 1st October 2022

2,265


3,034


157,475




Charge for year

307


-


4,264




At 30th September 2023

2,572


3,034


161,739




NET BOOK VALUE


At 30th September 2023

923


-


91,065




At 30th September 2022

1,230


-


95,329





Included in cost or valuation of land and buildings is freehold land of £ 10,000 (2022 - £ 10,000 ) which is not depreciated.



5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR



30/9/23


30/9/22

£   

£   



Trade debtors

13,655


13,008




Directors' current accounts

8,785


-




Prepayments

10,692


8,457



33,132


21,465




ST. ANNES LEADED LIGHT CO. LIMITED (REGISTERED NUMBER: 00292622)


NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30TH SEPTEMBER 2023


6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR



30/9/23


30/9/22

£   

£   



Bank loans and overdrafts

24,888


20,647




Trade creditors

16,288


15,410




Social security and other taxes

2,512


-




VAT

2,237


2,877




Directors' current accounts

16,507


2,275




Accrued expenses

1,980


1,980



64,412


43,189




7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE

YEAR



30/9/23


30/9/22

£   

£   



Bank loans - 1-2 years

2,000


2,000




Bank loans - 2-5 years

2,501


4,500



4,501


6,500




8.

SECURED DEBTS



The following secured debts are included within creditors:



30/9/23


30/9/22

£   

£   



Bank overdrafts

22,888


18,647




9.

CALLED UP SHARE CAPITAL



Allotted, issued and fully paid:


Number:

Class:

Nominal

30/9/23


30/9/22


value:

£   

£   



1,000

Ordinary

£1

1,000


1,000




10.

RESERVES


Profit &



loss -



Retained


non



earnings


distributable


Totals

£   

£   

£   




At 1st October 2022

34,650


34,573


69,223




Deficit for the year

(11,939

)

(11,939

)



Transfer

2,800


(2,800

)

-




At 30th September 2023

25,511


31,773


57,284




ST. ANNES LEADED LIGHT CO. LIMITED (REGISTERED NUMBER: 00292622)


NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30TH SEPTEMBER 2023


11.

DIRECTORS' ADVANCES, CREDITS AND GUARANTEES



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



30/9/23


30/9/22

£   

£   



Mrs Y N Rowlay


Balance outstanding at start of year

(2,275

)

(2,275

)



Amounts repaid

(14,232

)

-




Amounts written off

-


-




Amounts waived

-


-




Balance outstanding at end of year

(16,507

)

(2,275

)




Mr B Rowlay


Balance outstanding at start of year

-


-




Amounts advanced

24,937


-




Amounts repaid

(16,152

)

-




Amounts written off

-


-




Amounts waived

-


-




Balance outstanding at end of year

8,785


-




The loans are interest free and repayable on demand.

12.

CONTROLLING PARTY



The company is controlled by Mr B Rowlay and family by virtue of their holding of 100% of the ordinary issued share capital.