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
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
LIGHT OF NIGHT LIMITED
Statement of financial position
as at 31 May 2024
Tangible assets
186,549
248,365
Cash at bank and in hand
420,219
336,052
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
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
LIGHT OF NIGHT LIMITED
Notes to the Accounts
for the year ended 31 May 2024
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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 (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other
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
At 31 May 2024
669,079
47,215
716,294
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
At 31 May 2024
161,872
24,677
186,549
At 31 May 2023
215,462
32,903
248,365
Finished goods
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.
Amounts falling due within one year
Trade debtors
104,462
121,874
8
Creditors: amounts falling due within one year
2024
2023
Taxes and social security
66,501
44,354
Other creditors
76,311
65,294
Loans from directors
74,428
73,206
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
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).