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Registered Number: 07162552


 

 

 

UK PAVEMENT LIGHT MANUFACTURING LTD


Abridged Accounts
 


Period of accounts

Start date: 01 May 2023

End date: 30 April 2024
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 April 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.
HAQUE ASSOCIATES LTD
30 April 2024



....................................................

HAQUE ASSOCIATES LTD

26 LEAGRAVE ROAD
LUTON ENGLAND
Luton
LU4 8HZ
20 January 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 (1)   (1)
Tangible fixed assets 4 47,324    40,509 
47,323    40,508 
Current assets      
Stocks 1,572   
Debtors 5,789    50,379 
Cash at bank and in hand 61,782    60,230 
69,143    110,609 
Creditors: amount falling due within one year (52,610)   (38,832)
Net current assets 16,533    71,777 
 
Total assets less current liabilities 63,856    112,285 
Creditors: amount falling due after more than one year   (7,513)
Provisions for liabilities (46)  
Net assets 63,810    104,772 
 

Capital and reserves
     
Profit and loss account 63,810    104,772 
Shareholders' funds 63,810    104,772 
 


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

Director's 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 director acknowledges 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 director on 20 January 2025 and were signed by:


-------------------------------
Nathan Timothy DOMMETT
Director
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General Information
UK PAVEMENT LIGHT MANUFACTURING LTD is a private company, limited by shares, registered in , registration number 07162552, registration address 4 Chandlers Close, Marston Moretaine, Bedford, MK43 0QW.

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.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
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.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
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 5 Straight Line
Motor Vehicles 5 Straight Line
Computer Equipment 5 Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 2).
3.

Intangible fixed assets

Cost Other   Total
  £   £
At 01 May 2023  
Additions 13,079    13,079 
Disposals  
At 30 April 2024 13,079    13,079 
Amortisation
At 01 May 2023  
Charge for year 13,080    13,080 
On disposals  
At 30 April 2024 13,080    13,080 
Net book values
At 30 April 2024 (1)   (1)
At 30 April 2023  


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 May 2023 11,850    88,984    1,176    102,010 
Additions      
Disposals      
At 30 April 2024 11,850    88,984    1,176    102,010 
Depreciation
At 01 May 2023      
Charge for year 11,641    42,229    816    54,686 
On disposals      
At 30 April 2024 11,641    42,229    816    54,686 
Net book values
Closing balance as at 30 April 2024 209    46,755    360    47,324 
Opening balance as at 01 May 2023 314    39,787    408    40,509 


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