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Company Registration No. 08317436 (England and Wales)
Roundlight Limited Unaudited accounts for the year ended 31 January 2024
Roundlight Limited Unaudited accounts Contents
Page
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Roundlight Limited Company Information for the year ended 31 January 2024
Directors
Christina Aldridge Richard Aldridge
Company Number
08317436 (England and Wales)
Registered Office
Hawthorn House Lordswood Eastleigh SO50 6HR
Accountants
Fraser + Accountants 3 Barossa Place Perth Perthshire PH1 5HG
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Roundlight Limited Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,246 
3,312 
Current assets
Debtors
19,468 
19,121 
Cash at bank and in hand
55,152 
55 
74,620 
19,176 
Creditors: amounts falling due within one year
(76,754)
(22,353)
Net current liabilities
(2,134)
(3,177)
Net assets
112 
135 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
12 
35 
Shareholders' funds
112 
135 
For the year ending 31 January 2024 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 directors acknowledge their 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 of Directors and authorised for issue on 10 April 2024 and were signed on its behalf by
Christina Aldridge Director Company Registration No. 08317436
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Roundlight Limited Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
Roundlight Limited is a private company, limited by shares, registered in England and Wales, registration number 08317436. The registered office is Hawthorn House, Lordswood, Eastleigh, SO50 6HR.
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:
Fixtures & fittings
20% straight line
Computer equipment
20% straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 February 2023
220,000 
At 31 January 2024
220,000 
Amortisation
At 1 February 2023
220,000 
At 31 January 2024
220,000 
Net book value
At 31 January 2024
- 
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Roundlight Limited Notes to the Accounts for the year ended 31 January 2024
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 February 2023
19,036 
At 31 January 2024
19,036 
Depreciation
At 1 February 2023
15,724 
Charge for the year
1,066 
At 31 January 2024
16,790 
Net book value
At 31 January 2024
2,246 
At 31 January 2023
3,312 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
19,468 
10,721 
Other debtors
- 
8,400 
19,468 
19,121 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
29,376 
65,937 
VAT
25,732 
319 
Trade creditors
23,343 
28,344 
Taxes and social security
40,014 
15,284 
Other creditors
18,424 
900 
Loans from directors
(60,135)
(88,431)
76,754 
22,353 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Christina Aldridge
Current account
44,215 
14,671 
28,543 
30,343 
Richard Aldridge
Current account
44,215 
14,671 
28,543 
30,343 
88,430 
29,342 
57,086 
60,686 
The directors cleared the balance by way of dividend of £65,000 declared on 28 October 2024
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Roundlight Limited Notes to the Accounts for the year ended 31 January 2024
9
Average number of employees
During the year the average number of employees was 4 (2023: 4).
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