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Registered number: 08661886
Light Admiralty Grey Ltd.
Financial Statements
For the Period 24 August 2023 to 31 August 2024
DJ Coulter & Associates Limited
Chartered Certified Accountants
Wellesley House
7 Clarence Parade
Cheltenham
GL50 3NY
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Light Admiralty Grey Ltd. for the period 24 August 2023 to 31 August 2024
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Light Admiralty Grey Ltd. which comprise the Profit and Loss Account, the Balance Sheet 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Light Admiralty Grey Ltd. , as a body, in accordance with the terms of our engagement letter dated 22 September 2023. Our work has been undertaken solely to prepare for your approval the accounts of Light Admiralty Grey Ltd. and state those matters that we have agreed to state to the director of Light Admiralty Grey Ltd. , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Light Admiralty Grey Ltd. and its director as a body for our work or for this report.
It is your duty to ensure that Light Admiralty Grey Ltd. has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Light Admiralty Grey Ltd. . You consider that Light Admiralty Grey Ltd. is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of Light Admiralty Grey 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 financial statements.
Signed
21st October 2024
DJ Coulter & Associates Limited
Chartered Certified Accountants
Wellesley House
7 Clarence Parade
Cheltenham
GL50 3NY
Page 1
Page 2
Balance Sheet
Registered number: 08661886
31 August 2024 23 August 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 247 -
247 -
CURRENT ASSETS
Debtors 5 3,533 10
Cash at bank and in hand 2,100 -
5,633 10
Creditors: Amounts Falling Due Within One Year 6 (3,329 ) -
NET CURRENT ASSETS (LIABILITIES) 2,304 10
TOTAL ASSETS LESS CURRENT LIABILITIES 2,551 10
NET ASSETS 2,551 10
CAPITAL AND RESERVES
Called up share capital 7 10 10
Profit and Loss Account 2,541 -
SHAREHOLDERS' FUNDS 2,551 10
Page 2
Page 3
For the period ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Paul Chakravarti
Director
21st October 2024
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Light Admiralty Grey Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 08661886 . The registered office is 20 Church Road, St. Marks, Cheltenham, Gloucestershire, GL51 7AN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
Page 4
Page 5
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL (2023: )
- -
4. Tangible Assets
Plant & Machinery
£
Cost
As at 24 August 2023 -
Additions 329
As at 31 August 2024 329
Depreciation
As at 24 August 2023 -
Provided during the period 82
As at 31 August 2024 82
Net Book Value
As at 31 August 2024 247
As at 24 August 2023 -
5. Debtors
31 August 2024 23 August 2023
£ £
Due within one year
Other debtors 3,533 10
6. Creditors: Amounts Falling Due Within One Year
31 August 2024 23 August 2023
£ £
Other creditors 525 -
Taxation and social security 2,804 -
3,329 -
Page 5
Page 6
7. Share Capital
31 August 2024 23 August 2023
£ £
Called Up Share Capital not Paid - 10
Called Up Share Capital has been paid up 10 -
Amount of Allotted, Called Up Share Capital 10 10
8. Directors Advances, Credits and Guarantees
Dividends paid to directors
31 August 2024 23 August 2023
£ £
Mr Paul Chakravarti 1,000 -
9. Dividends
31 August 2024 23 August 2023
£ £
On equity shares:
Final dividend paid 1,010 -
Page 6