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REGISTERED NUMBER: 06935551 (England and Wales)
















Financial Statements for the Year Ended 31 March 2024

for

Dusk Lighting Limited

Dusk Lighting Limited (Registered number: 06935551)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Dusk Lighting Limited

Company Information
for the Year Ended 31 March 2024







DIRECTOR: R Taylor





REGISTERED OFFICE: 1 Lancaster Court
Exeter Airport Business Park
Exeter
EX5 2DP





REGISTERED NUMBER: 06935551 (England and Wales)





ACCOUNTANTS: Plunkett Yates Limited
1 Charlotte Mews
Pavilion Place
Exeter
Devon
EX2 4HA

Dusk Lighting Limited (Registered number: 06935551)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 16,836 21,044

CURRENT ASSETS
Stocks 232,225 204,517
Debtors 5 201,471 194,953
Cash at bank 162,583 62,788
596,279 462,258
CREDITORS
Amounts falling due within one year 6 316,002 233,119
NET CURRENT ASSETS 280,277 229,139
TOTAL ASSETS LESS CURRENT
LIABILITIES

297,113

250,183

CREDITORS
Amounts falling due after more than one year 7 - (7,971 )

PROVISIONS FOR LIABILITIES (4,209 ) (3,998 )
NET ASSETS 292,904 238,214

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 292,804 238,114
292,904 238,214

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Dusk Lighting Limited (Registered number: 06935551)

Balance Sheet - continued
31 March 2024


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 director and authorised for issue on 12 August 2024 and were signed by:





R Taylor - Director


Dusk Lighting Limited (Registered number: 06935551)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Dusk Lighting 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.

These accounts have been prepared on a going concern basis on the understanding that the director will continue to financially support the company.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - 10% on cost
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Computer equipment - 33% on cost and 20% on reducing balance

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Dusk Lighting Limited (Registered number: 06935551)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 7 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and Computer
leasehold machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 April 2023
and 31 March 2024 483 16,882 31,909 20,046 69,320
DEPRECIATION
At 1 April 2023 483 13,134 20,361 14,298 48,276
Charge for year - 750 2,309 1,149 4,208
At 31 March 2024 483 13,884 22,670 15,447 52,484
NET BOOK VALUE
At 31 March 2024 - 2,998 9,239 4,599 16,836
At 31 March 2023 - 3,748 11,548 5,748 21,044

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Other debtors 201,471 194,953

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 132,967 34,676
Trade creditors 132,458 121,000
Taxation and social security 49,423 74,853
Other creditors 1,154 2,590
316,002 233,119

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.24 31.3.23
£    £   
Bank loans - 7,971

Dusk Lighting Limited (Registered number: 06935551)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

8. OTHER FINANCIAL COMMITMENTS

At the balance sheet date the company had a commitment to operating leases of £75,000.

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included in other debtors is an amount of £143,079 (2023: £143,079) owed by the director. Interest is charged at HMRC's official rate.