IRIS Accounts Production v24.1.4.33 06764694 director 1.4.23 31.3.24 31.3.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh067646942023-03-31067646942024-03-31067646942023-04-012024-03-31067646942022-03-31067646942022-04-012023-03-31067646942023-03-3106764694ns15:EnglandWales2023-04-012024-03-3106764694ns14:PoundSterling2023-04-012024-03-3106764694ns10:Director12023-04-012024-03-3106764694ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3106764694ns10:SmallEntities2023-04-012024-03-3106764694ns10:AuditExemptWithAccountantsReport2023-04-012024-03-3106764694ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3106764694ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3106764694ns10:FullAccounts2023-04-012024-03-3106764694ns10:CompanySecretary12023-04-012024-03-3106764694ns10:RegisteredOffice2023-04-012024-03-3106764694ns5:CurrentFinancialInstruments2024-03-3106764694ns5:CurrentFinancialInstruments2023-03-3106764694ns5:Non-currentFinancialInstruments2024-03-3106764694ns5:Non-currentFinancialInstruments2023-03-3106764694ns5:ShareCapital2024-03-3106764694ns5:ShareCapital2023-03-3106764694ns5:RetainedEarningsAccumulatedLosses2024-03-3106764694ns5:RetainedEarningsAccumulatedLosses2023-03-3106764694ns5:PlantMachinery2023-04-012024-03-3106764694ns5:PlantMachinery2023-03-3106764694ns5:PlantMachinery2024-03-3106764694ns5:PlantMachinery2023-03-3106764694ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-03-3106764694ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-31
REGISTERED NUMBER: 06764694 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Low Energy Lighting Solutions Ltd

Low Energy Lighting Solutions Ltd (Registered number: 06764694)






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

Chartered Accountants' Report 6

Low Energy Lighting Solutions Ltd

Company Information
for the Year Ended 31 March 2024







DIRECTOR: Mr S D Snowdon





SECRETARY: Mr S D Snowdon





REGISTERED OFFICE: Unit 15 Enterprise Court
Queens Meadow Business Park
Hartlepool
TS25 2FE





REGISTERED NUMBER: 06764694 (England and Wales)





ACCOUNTANTS: JBC Accountants Limited
Chartered Accountants
3B Lockheed Court
Preston Farm
Stockton on Tees
TS18 3SH

Low Energy Lighting Solutions Ltd (Registered number: 06764694)

Balance Sheet
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,493 11,023

CURRENT ASSETS
Stocks 2,000 24,602
Debtors 5 16,278 65,533
Cash at bank 29,231 1,084
47,509 91,219
CREDITORS
Amounts falling due within one year 6 32,442 64,980
NET CURRENT ASSETS 15,067 26,239
TOTAL ASSETS LESS CURRENT
LIABILITIES

16,560

37,262

CREDITORS
Amounts falling due after more than one
year

7

-

(9,000

)

PROVISIONS FOR LIABILITIES (264 ) (2,094 )
NET ASSETS 16,296 26,168

CAPITAL AND RESERVES
Called up share capital 6,000 6,000
Retained earnings 10,296 20,168
SHAREHOLDERS' FUNDS 16,296 26,168

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.

Low Energy Lighting Solutions Ltd (Registered number: 06764694)

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 August 2024 and were signed by:





Mr S D Snowdon - Director


Low Energy Lighting Solutions Ltd (Registered number: 06764694)

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

1. STATUTORY INFORMATION

Low Energy Lighting Solutions Ltd 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.

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.
Plant and machinery etc - 30% on cost, 25% on reducing balance 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 profit and loss account.

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.

Current and deferred 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.

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.

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 1 (2023 - 2 ) .

Low Energy Lighting Solutions Ltd (Registered number: 06764694)

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023 22,836
Disposals (11,600 )
At 31 March 2024 11,236
DEPRECIATION
At 1 April 2023 11,813
Charge for year 250
Eliminated on disposal (2,320 )
At 31 March 2024 9,743
NET BOOK VALUE
At 31 March 2024 1,493
At 31 March 2023 11,023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 9,786 58,625
Other debtors 6,492 6,908
16,278 65,533

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 24,337 48,325
Taxation and social security 5,845 10,505
Other creditors 2,260 6,150
32,442 64,980

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Other creditors - 9,000

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Low Energy Lighting Solutions Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Low Energy Lighting Solutions Ltd for the year ended 31 March 2024 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Low Energy Lighting Solutions Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Low Energy Lighting Solutions Ltd and state those matters that we have agreed to state to the director of Low Energy Lighting Solutions Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Low Energy Lighting Solutions Ltd and its director for our work or for this report.

It is your duty to ensure that Low Energy Lighting Solutions Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Low Energy Lighting Solutions Ltd. You consider that Low Energy Lighting Solutions 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 financial statements of Low Energy Lighting Solutions 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 statutory financial statements.






JBC Accountants Limited
Chartered Accountants
3B Lockheed Court
Preston Farm
Stockton on Tees
TS18 3SH


Date: .............................................