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REGISTERED NUMBER: 11579322 (England and Wales)


















Lightowler Holdings Ltd

Unaudited Financial Statements

for the Period 1st December 2023 to 31st August 2024






Lightowler Holdings Ltd (Registered number: 11579322)






Contents of the Financial Statements
for the period 1st December 2023 to 31st August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Lightowler Holdings Ltd

Company Information
for the period 1st December 2023 to 31st August 2024







DIRECTORS: P J Dorsett
Mrs C M Dorsett
Miss A Dorsett
Miss A Dorsett





REGISTERED OFFICE: Regents Court
Princess Street
Hull
East Yorkshire
HU2 8BA





REGISTERED NUMBER: 11579322 (England and Wales)





ACCOUNTANTS: Smailes Goldie
Chartered Accountants
Regent's Court
Princess Street
Hull
East Yorkshire
HU2 8BA

Lightowler Holdings Ltd (Registered number: 11579322)

Balance Sheet
31st August 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 13,241 34,592
Investments 5 488,095 488,095
501,336 522,687

CURRENT ASSETS
Debtors 6 235,354 310,962
Cash at bank 64,522 13,878
299,876 324,840
CREDITORS
Amounts falling due within one year 7 524,074 520,375
NET CURRENT LIABILITIES (224,198 ) (195,535 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

277,138

327,152

CREDITORS
Amounts falling due after more than one
year

8

(162,574

)

(181,332

)

PROVISIONS FOR LIABILITIES (2,539 ) (7,755 )
NET ASSETS 112,025 138,065

CAPITAL AND RESERVES
Called up share capital 9 250 250
Share premium 750 750
Retained earnings 111,025 137,065
SHAREHOLDERS' FUNDS 112,025 138,065

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st August 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st August 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Lightowler Holdings Ltd (Registered number: 11579322)

Balance Sheet - continued
31st August 2024


The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 16th December 2024 and were signed on its behalf by:





P J Dorsett - Director


Lightowler Holdings Ltd (Registered number: 11579322)

Notes to the Financial Statements
for the period 1st December 2023 to 31st August 2024

1. STATUTORY INFORMATION

Lightowler Holdings Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements
The financial statements contain information about Lightowler Holdings Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - Straight line over 4 years

Depreciation commences at the point the asset is brought in to use.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Lightowler Holdings Ltd (Registered number: 11579322)

Notes to the Financial Statements - continued
for the period 1st December 2023 to 31st August 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st December 2023
and 31st August 2024 89,962
DEPRECIATION
At 1st December 2023 55,370
Charge for period 21,351
At 31st August 2024 76,721
NET BOOK VALUE
At 31st August 2024 13,241
At 30th November 2023 34,592

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1st December 2023
and 31st August 2024 488,095
NET BOOK VALUE
At 31st August 2024 488,095
At 30th November 2023 488,095

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 235,354 310,962

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 28,138 37,517
Amounts owed to group undertakings 383,690 410,395
Taxation and social security 10,845 28,223
Other creditors 101,401 44,240
524,074 520,375

Lightowler Holdings Ltd (Registered number: 11579322)

Notes to the Financial Statements - continued
for the period 1st December 2023 to 31st August 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 162,574 181,332

Amounts falling due in more than five years:

Repayable by instalments
Bank loans 12,505 31,263

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1,000 Ordinary 0.25 250 250

10. CONTROLLING PARTY

The company is under the control of the directors by virtue of their holding the majority of the issued ordinary share capital of the company.