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Registered Number: 11018214
England and Wales

 

 

 

ELIXIR LIGHTING LTD


Financial Statements
 


Period of accounts

Start date: 01 November 2022

End date: 31 October 2023
Director James Dickson
Registered Number 11018214
Registered Office 7 Strathallan Drive
Baildon
Bradford
West Yorkshire
BD17 6QH
Accountants UWM Accountants
UWM House
6 Fusion Court
Leeds
West Yorkshire
LS25 2GH
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 52,112    54,119 
52,112    54,119 
Current assets      
Debtors 4 29,138    51,182 
Cash at bank and in hand 11,544    6,340 
40,682    57,522 
Creditors: amount falling due within one year 5 (123,448)   (85,939)
Net current assets (82,766)   (28,417)
 
Total assets less current liabilities (30,654)   25,702 
Creditors: amount falling due after more than one year 6 (10,869)   (15,182)
Provisions for liabilities 7 (9,901)   (10,283)
Net assets (51,424)   237 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account (51,524)   137 
Shareholders' funds (51,424)   237 
 


For the year ended 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 29 October 2024 and were signed by:


-------------------------------
James Dickson
Director
2
General Information
Elixir Lighting Ltd is a private company, limited by shares, registered in England and Wales, registration number 11018214, registration address 7 Strathallan Drive, Baildon, Bradford, West Yorkshire, BD17 6QH.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery etc 25% RB
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and machinery etc   Total
  £   £
At 01 November 2022 78,097    78,097 
Additions 27,780    27,780 
Disposals  
At 31 October 2023 105,877    105,877 
Depreciation
At 01 November 2022 33,978    33,978 
Charge for year 19,787    19,787 
On disposals  
At 31 October 2023 53,765    53,765 
Net book values
Closing balance as at 31 October 2023 52,112    52,112 
Opening balance as at 01 November 2022 54,119    54,119 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 25,421    36,027 
Other Debtors 3,717    15,155 
29,138    51,182 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 32,347    28,223 
Taxation and Social Security 45,492    32,533 
Other Creditors 45,609    25,183 
123,448    85,939 

6.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts 10,869    15,182 
10,869    15,182 

7.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 9,901    10,283 
9,901    10,283 

3