1 June 2023 false No description of principal activity Taxfiler 2024.6.1 04735542business:PrivateLimitedCompanyLtd2023-06-012024-05-31 047355422023-05-31 047355422023-06-012024-05-31 04735542business:AuditExemptWithAccountantsReport2023-06-012024-05-31 04735542business:FilletedAccounts2023-06-012024-05-31 047355422024-05-31 04735542business:Director12023-06-012024-05-31 04735542business:Director22023-06-012024-05-31 04735542business:RegisteredOffice2023-06-012024-05-31 047355422023-05-31 04735542core:WithinOneYear2024-05-31 04735542core:WithinOneYear2023-05-31 04735542core:ShareCapitalcore:PreviouslyStatedAmount2024-05-31 04735542core:ShareCapitalcore:PreviouslyStatedAmount2023-05-31 04735542core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-05-31 04735542core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-05-31 04735542core:PreviouslyStatedAmount2024-05-31 04735542core:PreviouslyStatedAmount2023-05-31 04735542business:SmallEntities2023-06-012024-05-31 04735542countries:EnglandWales2023-06-012024-05-31 04735542core:PlantMachinery2023-06-012024-05-31 04735542core:MotorVehicles2023-06-012024-05-31 04735542core:IntangibleAssetsOtherThanGoodwill2023-05-31 04735542core:IntangibleAssetsOtherThanGoodwill2024-05-31 04735542core:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-31 04735542core:PlantMachinery2023-05-31 04735542core:MotorVehicles2023-05-31 04735542core:PlantMachinery2024-05-31 04735542core:MotorVehicles2024-05-31 04735542core:AcceleratedTaxDepreciationDeferredTax2024-05-31 04735542core:AcceleratedTaxDepreciationDeferredTax2023-05-31 047355422022-05-31 047355422022-06-012023-05-31 iso4217:GBP xbrli:pure
Company Registration No. 04735542 (England and Wales)
LIGHT OF NIGHT LIMITED Unaudited accounts for the year ended 31 May 2024
LIGHT OF NIGHT LIMITED Unaudited accounts Contents
Page
- 2 -
LIGHT OF NIGHT LIMITED Company Information for the year ended 31 May 2024
Directors
Jean Claude Zozo Claudine Gitton
Company Number
04735542 (England and Wales)
Registered Office
UNIT A03 HASTINGWOOD TRADING ESTATE 35 HARBET ROAD EDMONTON LONDON N18 3HT
Accountants
NRV Tax Ltd Suites 12 & 13 Chantal House 13-17 High Beech Road Loughton IG10 4BN
- 3 -
LIGHT OF NIGHT LIMITED Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
427 
570 
Tangible assets
186,549 
248,365 
186,976 
248,935 
Current assets
Inventories
50,250 
6,180 
Debtors
107,902 
122,774 
Cash at bank and in hand
420,219 
336,052 
578,371 
465,006 
Creditors: amounts falling due within one year
(250,768)
(215,612)
Net current assets
327,603 
249,394 
Total assets less current liabilities
514,579 
498,329 
Provisions for liabilities
Deferred tax
(62,160)
(62,090)
Net assets
452,419 
436,239 
Capital and reserves
Called up share capital
5 
5 
Profit and loss account
452,414 
436,234 
Shareholders' funds
452,419 
436,239 
For the year ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 29 January 2025 and were signed on its behalf by
Claudine Gitton Director Company Registration No. 04735542
- 4 -
LIGHT OF NIGHT LIMITED Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
LIGHT OF NIGHT LIMITED is a private company, limited by shares, registered in England and Wales, registration number 04735542. The registered office is UNIT A03 HASTINGWOOD TRADING ESTATE, 35 HARBET ROAD, EDMONTON, LONDON, N18 3HT.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Reducing Balance Method at 25%
Motor vehicles
Reducing Balance Method at 25%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 June 2023
760 
At 31 May 2024
760 
Amortisation
At 1 June 2023
190 
Charge for the year
143 
At 31 May 2024
333 
Net book value
At 31 May 2024
427 
At 31 May 2023
570 
- 5 -
LIGHT OF NIGHT LIMITED Notes to the Accounts for the year ended 31 May 2024
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2023
668,712 
47,215 
715,927 
Additions
367 
- 
367 
At 31 May 2024
669,079 
47,215 
716,294 
Depreciation
At 1 June 2023
453,250 
14,312 
467,562 
Charge for the year
53,957 
8,226 
62,183 
At 31 May 2024
507,207 
22,538 
529,745 
Net book value
At 31 May 2024
161,872 
24,677 
186,549 
At 31 May 2023
215,462 
32,903 
248,365 
6
Inventories
2024 
2023 
£ 
£ 
Finished goods
50,250 
6,180 
50,250 
6,180 
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work in progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
7
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
2,540 
- 
Trade debtors
104,462 
121,874 
Other debtors
900 
900 
107,902 
122,774 
8
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
31,378 
24,728 
Trade creditors
(50)
(414)
Taxes and social security
66,501 
44,354 
Other creditors
76,311 
65,294 
Loans from directors
74,428 
73,206 
Accruals
2,200 
8,444 
250,768 
215,612 
- 6 -
LIGHT OF NIGHT LIMITED Notes to the Accounts for the year ended 31 May 2024
9
Deferred taxation
2024 
2023 
£ 
£ 
Accelerated capital allowances
62,160 
62,090 
2024 
2023 
£ 
£ 
Provision at start of year
62,090 
62,090 
Charged to the profit and loss account
70 
- 
Provision at end of year
62,160 
62,090 
10
Average number of employees
During the year the average number of employees was 8 (2023: 6).
- 7 -