Caseware UK (AP4) 2023.0.135 2023.0.135 2023-07-312023-07-312022-08-01falselighting technicians33truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 06960430 2022-08-01 2023-07-31 06960430 2021-08-01 2022-07-31 06960430 2023-07-31 06960430 2022-07-31 06960430 c:Director1 2022-08-01 2023-07-31 06960430 d:FurnitureFittings 2022-08-01 2023-07-31 06960430 d:FurnitureFittings 2023-07-31 06960430 d:FurnitureFittings 2022-07-31 06960430 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-08-01 2023-07-31 06960430 d:CurrentFinancialInstruments 2023-07-31 06960430 d:CurrentFinancialInstruments 2022-07-31 06960430 d:Non-currentFinancialInstruments 2023-07-31 06960430 d:Non-currentFinancialInstruments 2022-07-31 06960430 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 06960430 d:CurrentFinancialInstruments d:WithinOneYear 2022-07-31 06960430 d:Non-currentFinancialInstruments d:AfterOneYear 2023-07-31 06960430 d:Non-currentFinancialInstruments d:AfterOneYear 2022-07-31 06960430 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-07-31 06960430 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2022-07-31 06960430 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-07-31 06960430 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2022-07-31 06960430 d:ShareCapital 2023-07-31 06960430 d:ShareCapital 2022-07-31 06960430 d:RetainedEarningsAccumulatedLosses 2023-07-31 06960430 d:RetainedEarningsAccumulatedLosses 2022-07-31 06960430 c:OrdinaryShareClass1 2022-08-01 2023-07-31 06960430 c:OrdinaryShareClass1 2023-07-31 06960430 c:FRS102 2022-08-01 2023-07-31 06960430 c:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 06960430 c:FullAccounts 2022-08-01 2023-07-31 06960430 c:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 06960430 d:AcceleratedTaxDepreciationDeferredTax 2023-07-31 06960430 d:AcceleratedTaxDepreciationDeferredTax 2022-07-31 06960430 2 2022-08-01 2023-07-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 06960430














SPIKE WHITE LIGHTING LTD
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

 
SPIKE WHITE LIGHTING LTD
 

CONTENTS



Page
Statement of Financial Position
 
1 - 2
Notes to the Financial Statements
 
3 - 6


 
SPIKE WHITE LIGHTING LTD
REGISTERED NUMBER:06960430

STATEMENT OF FINANCIAL POSITION
AS AT 31 JULY 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
245
327

Current assets
  

Debtors: amounts falling due within one year
 5 
11,168
16,946

Cash at bank and in hand
  
11,224
3,446

  
22,392
20,392

Creditors: amounts falling due within one year
 6 
(17,188)
(12,301)

Net current assets
  
 
 
5,204
 
 
8,091

Total assets less current liabilities
  
5,449
8,418

Creditors: amounts falling due after more than one year
 7 
(4,767)
(7,367)

  
682
1,051

Provisions for liabilities
  

Deferred tax
 9 
(46)
(62)

Net assets
  
636
989


Capital and reserves
  

Called up share capital 
 10 
100
100

Profit and loss account
  
536
889

  
636
989


Page 1

 
SPIKE WHITE LIGHTING LTD
REGISTERED NUMBER:06960430
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JULY 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




G White
Director

Date: 19 April 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
SPIKE WHITE LIGHTING LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

1.


General information

Spike White Lighting Ltd is a limited liability company registered in England and Wales with its registered office at 111 Rose Green Road, Bognor Regis, West Sussex, PO21 3ED .

The principal activity of the company continued to be that of lighting technicians.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied during the period, exclusive of Value Added Tax and trade discounts.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is provided on the following basis:

Fixtures & fittings
-
25% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Comprehensive Income.

 
2.4

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty

 
2.6

Creditors

Short term creditors are measured at the transaction price.

Page 3

 
SPIKE WHITE LIGHTING LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

2.Accounting policies (continued)

 
2.7

Finance costs

Finance costs are charged to profit or loss 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 instrument.

 
2.8

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.9

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2022 - 3).


4.


Tangible fixed assets





Fixtures & fittings

£



Cost or valuation


At 1 August 2022
6,266



At 31 July 2023

6,266



Depreciation


At 1 August 2022
5,939


Charge for the year on owned assets
82



At 31 July 2023

6,021



Net book value



At 31 July 2023
245



At 31 July 2022
327

Page 4

 
SPIKE WHITE LIGHTING LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

5.


Debtors

2023
2022
£
£


Trade debtors
6,179
3,436

Other debtors
4,542
13,510

Prepayments and accrued income
447
-

11,168
16,946


Included within other debtors due within one year is a loan to a director amounting to £4,542 (2022 - £13,510.




6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank loans
2,600
2,600

Taxation
11,540
6,881

Accruals and deferred income
3,048
2,820

17,188
12,301



7.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loans
4,767
7,367


Page 5

 
SPIKE WHITE LIGHTING LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

8.


Loans


Analysis of the maturity of loans is given below:


2023
2022
£
£

Amounts falling due within one year

Bank loans
2,600
2,600

Amounts falling due 1-2 years

Bank loans
2,600
2,600

Amounts falling due 2-5 years

Bank loans
2,167
4,767


7,367
9,967



9.


Deferred taxation




2023


£






At beginning of year
(62)


Charged to profit or loss
16



At end of year
(46)

The provision for deferred taxation is made up as follows:

2023
2022
£
£


Accelerated capital allowances
(47)
(62)


10.


Share capital

2023
2022
£
£
Authorised, allotted, called up and fully paid



100 Ordinary shares of £1 each
100
100


 
Page 6