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Registered Number: 07854520


 

 

 


Abridged Accounts

for the year ended 30 September 2024

for

LIGHT CASON ASSOCIATES LIMITED

Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 September 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Mr K Voller ATT
30 September 2024



....................................................
Mr K Voller ATT
Tax Business Ltd
Salt Mill Barn
Old Salisbury Lane
SO51 0GD

08 January 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 20,824    21,561 
Investments   30,877 
20,824    52,438 
Current assets      
Cash at bank and in hand 81,998    48,271 
Creditors: amount falling due within one year (13,896)   (20,778)
Net current assets 68,102    27,493 
 
Total assets less current liabilities 88,926    79,931 
Net assets 88,926    79,931 
 

Capital and reserves
     
Share premium account 100    100 
Profit and loss account 88,826    79,831 
Shareholders' funds 88,926    79,931 
 


For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 08 January 2025 and were signed on its behalf by:


-------------------------------
Stuart CASON
Director
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General Information
Light Cason Associates Limited is a private company, limited by shares, registered in , registration number 07854520, registration address 1123 Christchurch Road, Bournemouth, Dorset, BH7 6BQ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
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 25 Reducing Balance
Motor Vehicles 25 Reducing Balance
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
2.

Average number of employees

Average number of employees during the year was 7 (2023 : 6).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 01 October 2023 7,938    27,995    35,933 
Additions 6,236      6,236 
Disposals    
At 30 September 2024 14,174    27,995    42,169 
Depreciation
At 01 October 2023 7,373    6,999    14,372 
Charge for year 1,724    5,249    6,973 
On disposals    
At 30 September 2024 9,097    12,248    21,345 
Net book values
Closing balance as at 30 September 2024 5,077    15,747    20,824 
Opening balance as at 01 October 2023 565    20,996    21,561 


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