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Registered number: 06960430














SPIKE WHITE LIGHTING LTD
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

 
SPIKE WHITE LIGHTING LTD
 

CONTENTS



Page
Statement of Financial Position
 
1 - 2
Notes to the Financial Statements
 
3 - 6


 
SPIKE WHITE LIGHTING LTD
REGISTERED NUMBER:06960430

STATEMENT OF FINANCIAL POSITION
AS AT 31 JULY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
483
245

Current assets
  

Debtors: amounts falling due within one year
 5 
13,902
11,168

Cash at bank and in hand
  
9,637
11,224

  
23,539
22,392

Creditors: amounts falling due within one year
 6 
(21,365)
(17,188)

Net current assets
  
 
 
2,174
 
 
5,204

Total assets less current liabilities
  
2,657
5,449

Creditors: amounts falling due after more than one year
 7 
(2,167)
(4,767)

  
490
682

Provisions for liabilities
  

Deferred tax
 9 
(92)
(46)

Net assets
  
398
636


Capital and reserves
  

Called up share capital 
 10 
100
100

Profit and loss account
  
298
536

  
398
636


Page 1

 
SPIKE WHITE LIGHTING LTD
REGISTERED NUMBER:06960430
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JULY 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




G White
Director

Date: 15 December 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
SPIKE WHITE LIGHTING LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.


General information

Spike White Lighting Ltd is a limited liability company registered in England and Wales with its registered office at 111 Rose Green Road, Bognor Regis, West Sussex, PO21 3ED .

The principal activity of the company continued to be that of lighting technicians.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied during the period, exclusive of Value Added Tax and trade discounts.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is provided on the following basis:

Fixtures & fittings
-
25% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Comprehensive Income.

 
2.4

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty

 
2.6

Creditors

Short term creditors are measured at the transaction price.

Page 3

 
SPIKE WHITE LIGHTING LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.7

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.8

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.9

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 3).


4.


Tangible fixed assets





Fixtures & fittings

£



Cost or valuation


At 1 August 2023
6,266


Additions
399



At 31 July 2024

6,665



Depreciation


At 1 August 2023
6,021


Charge for the year on owned assets
161



At 31 July 2024

6,182



Net book value



At 31 July 2024
483



At 31 July 2023
245

Page 4

 
SPIKE WHITE LIGHTING LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

5.


Debtors

2024
2023
£
£


Trade debtors
4,150
6,179

Other debtors
7,328
4,542

Prepayments and accrued income
2,424
447

13,902
11,168


Included within other debtors due within one year is a loan to a director amounting to £7,281 (2023 - £4,542).




6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
2,600
2,600

Taxation
15,477
11,540

Accruals and deferred income
3,288
3,048

21,365
17,188



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
2,167
4,767

2,167
4,767


Page 5

 
SPIKE WHITE LIGHTING LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

8.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
2,600
2,600

Amounts falling due 1-2 years

Bank loans
2,167
2,600

Amounts falling due 2-5 years

Bank loans
-
2,167


4,767
7,367



9.


Deferred taxation




2024


£






At beginning of year
(47)


Charged to profit or loss
(45)



At end of year
(92)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(92)
(47)


10.


Share capital

2024
2023
£
£
Authorised, allotted, called up and fully paid



100 Ordinary shares of £1 each
100
100


 
Page 6