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Company Registration No. 08656697 (England and Wales)
Light Systems (UK) Ltd Unaudited accounts for the year ended 30 November 2023
Light Systems (UK) Ltd Unaudited accounts Contents
Page
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Light Systems (UK) Ltd Company Information for the year ended 30 November 2023
Director
Daniel Aberdeen
Company Number
08656697 (England and Wales)
Registered Office
12 Grenville Road Cardiff CF23 5BP
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Light Systems (UK) Ltd Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
12,800 
13,731 
Current assets
Debtors
10,504 
9,917 
Cash at bank and in hand
32,774 
22,876 
43,278 
32,793 
Creditors: amounts falling due within one year
(14,997)
(14,791)
Net current assets
28,281 
18,002 
Net assets
41,081 
31,733 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
40,981 
31,633 
Shareholders' funds
41,081 
31,733 
For the year ending 30 November 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 August 2024 and were signed on its behalf by
Daniel Aberdeen Director Company Registration No. 08656697
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Light Systems (UK) Ltd Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
Light Systems (UK) Ltd is a private company, limited by shares, registered in England and Wales, registration number 08656697. The registered office is 12 Grenville Road, Cardiff, CF23 5BP.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
25% Reducing Balance
Computer equipment
25% Reducing Balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 December 2022
3,601 
3,789 
821 
26,035 
34,246 
Additions
1,004 
2,332 
- 
- 
3,336 
At 30 November 2023
4,605 
6,121 
821 
26,035 
37,582 
Depreciation
At 1 December 2022
2,461 
2,981 
562 
14,511 
20,515 
Charge for the year
536 
785 
65 
2,881 
4,267 
At 30 November 2023
2,997 
3,766 
627 
17,392 
24,782 
Net book value
At 30 November 2023
1,608 
2,355 
194 
8,643 
12,800 
At 30 November 2022
1,140 
808 
259 
11,524 
13,731 
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Light Systems (UK) Ltd Notes to the Accounts for the year ended 30 November 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
8,986 
8,449 
Accrued income and prepayments
1,518 
1,468 
10,504 
9,917 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
7,500 
9,951 
VAT
4,798 
3,734 
Taxes and social security
634 
- 
Loans from directors
2,065 
1,106 
14,997 
14,791 
7
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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