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Company Registration No. 12708578 (England and Wales)
Lighter Leaves Ltd Unaudited accounts for the year ended 30 June 2024
Lighter Leaves Ltd Unaudited accounts Contents
Page
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Lighter Leaves Ltd Company Information for the year ended 30 June 2024
Director
Joshua Adam Light
Company Number
12708578 (England and Wales)
Registered Office
Northover Vicarage Nothover Llchester Yeovil BA22 8NG ENGLAND
Accountants
Taxsense 203 West Street Fareham Hants PO16 0EN
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Lighter Leaves Ltd Accountants' report
Accountants' report to the director of Lighter Leaves Ltd on the preparation of the unaudited statutory accounts for the year ended 30 June 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Lighter Leaves Ltd for the year ended 30 June 2024 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Lighter Leaves Ltd , as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Lighter Leaves Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lighter Leaves Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Lighter Leaves 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 loss of Lighter Leaves Ltd . You consider that Lighter Leaves 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 accounts of Lighter Leaves 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 accounts.
Taxsense 203 West Street Fareham Hants PO16 0EN 25 October 2024
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Lighter Leaves Ltd Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,322 
4,429 
Current assets
Debtors
600 
600 
Cash at bank and in hand
8,383 
7,970 
8,983 
8,570 
Creditors: amounts falling due within one year
(9,778)
(9,299)
Net current liabilities
(795)
(729)
Net assets
2,527 
3,700 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
2,526 
3,699 
Shareholders' funds
2,527 
3,700 
For the year ending 30 June 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 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 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 and authorised for issue on 25 October 2024 and were signed on its behalf by
Joshua Adam Light Director Company Registration No. 12708578
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Lighter Leaves Ltd Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
Lighter Leaves Ltd is a private company, limited by shares, registered in England and Wales, registration number 12708578. The registered office is Northover Vicarage Nothover, Llchester, Yeovil, BA22 8NG, ENGLAND.
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:
Plant & machinery
25 % Reducing balance
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 July 2023
9,675 
At 30 June 2024
9,675 
Depreciation
At 1 July 2023
5,246 
Charge for the year
1,107 
At 30 June 2024
6,353 
Net book value
At 30 June 2024
3,322 
At 30 June 2023
4,429 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
600 
600 
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Lighter Leaves Ltd Notes to the Accounts for the year ended 30 June 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Loans from directors
8,826 
8,514 
Accruals
952 
785 
9,778 
9,299 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Joshua Adam Light
Director Loan Account
(8,514)
(312)
- 
(8,826)
(8,514)
(312)
- 
(8,826)
9
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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