Silverfin false false 31/03/2024 13/02/2023 31/03/2024 M T Cowell 13/02/2023 A J Townsend 13/02/2023 31 October 2024 The principal activity of the company during the financial year was that of lighting design and supply. 14657530 2024-03-31 14657530 bus:Director1 2024-03-31 14657530 bus:Director2 2024-03-31 14657530 core:CurrentFinancialInstruments 2024-03-31 14657530 core:ShareCapital 2024-03-31 14657530 core:RetainedEarningsAccumulatedLosses 2024-03-31 14657530 bus:OrdinaryShareClass1 2024-03-31 14657530 bus:OrdinaryShareClass2 2024-03-31 14657530 bus:OrdinaryShareClass3 2024-03-31 14657530 bus:OrdinaryShareClass4 2024-03-31 14657530 2023-02-13 2024-03-31 14657530 bus:FilletedAccounts 2023-02-13 2024-03-31 14657530 bus:SmallEntities 2023-02-13 2024-03-31 14657530 bus:AuditExemptWithAccountantsReport 2023-02-13 2024-03-31 14657530 bus:PrivateLimitedCompanyLtd 2023-02-13 2024-03-31 14657530 bus:Director1 2023-02-13 2024-03-31 14657530 bus:Director2 2023-02-13 2024-03-31 14657530 bus:OrdinaryShareClass1 2023-02-13 2024-03-31 14657530 bus:OrdinaryShareClass2 2023-02-13 2024-03-31 14657530 bus:OrdinaryShareClass3 2023-02-13 2024-03-31 14657530 bus:OrdinaryShareClass4 2023-02-13 2024-03-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 14657530 (England and Wales)

M AND CO LIGHTING LTD

Unaudited Financial Statements
For the financial period from 13 February 2023 to 31 March 2024
Pages for filing with the registrar

M AND CO LIGHTING LTD

Unaudited Financial Statements

For the financial period from 13 February 2023 to 31 March 2024

Contents

M AND CO LIGHTING LTD

BALANCE SHEET

As at 31 March 2024
M AND CO LIGHTING LTD

BALANCE SHEET (continued)

As at 31 March 2024
31.03.2024
£
Current assets
Debtors 3 673
Cash at bank and in hand 237,896
238,569
Creditors: amounts falling due within one year 4 ( 216,596)
Net current assets 21,973
Total assets less current liabilities 21,973
Net assets 21,973
Capital and reserves
Called-up share capital 5 100
Profit and loss account 21,873
Total shareholders' funds 21,973

For the financial period ending 31 March 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of M and Co Lighting Ltd (registered number: 14657530) were approved and authorised for issue by the Board of Directors on 31 October 2024. They were signed on its behalf by:

A J Townsend
Director
M AND CO LIGHTING LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 13 February 2023 to 31 March 2024
M AND CO LIGHTING LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 13 February 2023 to 31 March 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

M and Co Lighting Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 5b South Park Way, Wakefield 41 Business Park, Wakefield, WF2 0XJ, England, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

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

Income is recognised when the conditions contained within a contract for services have been met.

Taxation

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2. Employees

Period from
13.02.2023 to
31.03.2024
Number
Monthly average number of persons employed by the Company during the period, including directors 2

3. Debtors

31.03.2024
£
Prepayments 573
Other debtors 100
673

4. Creditors: amounts falling due within one year

31.03.2024
£
Trade creditors 16,409
Accruals and deferred income 152,500
Corporation tax 12,852
Other taxation and social security 34,835
216,596

5. Called-up share capital

31.03.2024
£
Allotted, called-up and fully-paid
25 Ordinary A shares of £ 1.00 each 25
25 Ordinary B shares of £ 1.00 each 25
25 Ordinary C shares of £ 1.00 each 25
25 Ordinary D shares of £ 1.00 each 25
100