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REGISTERED NUMBER: 06212764 (England and Wales)

















Light Dimensions Ltd

Unaudited Financial Statements

for the Year Ended 30 April 2024






Light Dimensions Ltd (Registered number: 06212764)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Light Dimensions Ltd

Company Information
for the Year Ended 30 April 2024







DIRECTOR: T Weatherhead





REGISTERED OFFICE: Unit 7, Queens Park Industrial Estate
Queensway
Leamington Spa
Warwickshire
CV31 3LH





REGISTERED NUMBER: 06212764 (England and Wales)





ACCOUNTANTS: Moffat Gilbert
5 Clarendon Place
Leamington Spa
Warwickshire
CV32 5QL

Light Dimensions Ltd (Registered number: 06212764)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,868 6,709

CURRENT ASSETS
Stocks 48,346 45,141
Debtors 5 2,416 7,401
Cash at bank 65,503 78,315
116,265 130,857
CREDITORS
Amounts falling due within one year 6 88,183 121,599
NET CURRENT ASSETS 28,082 9,258
TOTAL ASSETS LESS CURRENT
LIABILITIES

33,950

15,967

PROVISIONS FOR LIABILITIES 1,458 -
NET ASSETS 32,492 15,967

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 8 32,392 15,867
SHAREHOLDERS' FUNDS 32,492 15,967

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Light Dimensions Ltd (Registered number: 06212764)

Balance Sheet - continued
30 April 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 director and authorised for issue on 23 January 2025 and were signed by:





T Weatherhead - Director


Light Dimensions Ltd (Registered number: 06212764)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Light Dimensions 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.

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.
Equipment - 25% on cost
Fixtures and fittings - 10% on cost
Computer equipment - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

Light Dimensions Ltd (Registered number: 06212764)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
Equipment fittings equipment Totals
£    £    £    £   
COST
At 1 May 2023 3,644 8,210 23,398 35,252
Additions - - 1,777 1,777
At 30 April 2024 3,644 8,210 25,175 37,029
DEPRECIATION
At 1 May 2023 3,438 5,295 19,810 28,543
Charge for year 69 644 1,905 2,618
At 30 April 2024 3,507 5,939 21,715 31,161
NET BOOK VALUE
At 30 April 2024 137 2,271 3,460 5,868
At 30 April 2023 206 2,915 3,588 6,709

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 548 6,464
Other debtors 1,868 937
2,416 7,401

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors 37,332 26,634
Taxation and social security 34,261 8,233
Other creditors 16,590 86,732
88,183 121,599

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
100 Ordinary £1 100 100

Light Dimensions Ltd (Registered number: 06212764)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

8. RESERVES
Retained
earnings
£   

At 1 May 2023 15,867
Profit for the year 36,225
Dividends (19,700 )
At 30 April 2024 32,392

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is T Weatherhead.