Acorah Software Products - Accounts Production 16.1.300 false true true 30 April 2023 1 May 2022 false 29 January 2025 1 May 2023 30 April 2024 30 April 2024 05253482 Mr H Isaji Mr P J Evans Mrs S Isaji Mulberry Waste Holdings Limited Sterling House, Outram's Wharf, Little Eaton, Derbyshire, DE21 5EL true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05253482 2023-04-30 05253482 2024-04-30 05253482 2023-05-01 2024-04-30 05253482 frs-core:CurrentFinancialInstruments 2024-04-30 05253482 frs-core:PlantMachinery 2024-04-30 05253482 frs-core:PlantMachinery 2023-05-01 2024-04-30 05253482 frs-core:PlantMachinery 2023-04-30 05253482 frs-core:ShareCapital 2024-04-30 05253482 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 05253482 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 05253482 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 05253482 frs-bus:SmallEntities 2023-05-01 2024-04-30 05253482 frs-bus:Audited 2023-05-01 2024-04-30 05253482 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 05253482 1 2023-05-01 2024-04-30 05253482 frs-bus:Director1 2023-05-01 2024-04-30 05253482 frs-bus:Director2 2023-05-01 2024-04-30 05253482 frs-bus:CompanySecretary1 2023-05-01 2024-04-30 05253482 frs-countries:EnglandWales 2023-05-01 2024-04-30 05253482 2022-04-30 05253482 2023-04-30 05253482 2022-05-01 2023-04-30 05253482 frs-core:CurrentFinancialInstruments 2023-04-30 05253482 frs-core:ShareCapital 2023-04-30 05253482 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 05253482
Enlightened Lamp Recycling Limited
Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 05253482
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 648 1,939
648 1,939
CURRENT ASSETS
Debtors 5 60,117 127,067
Cash at bank and in hand 8,351 8,685
68,468 135,752
Creditors: Amounts Falling Due Within One Year 6 (533,371 ) (636,330 )
NET CURRENT ASSETS (LIABILITIES) (464,903 ) (500,578 )
TOTAL ASSETS LESS CURRENT LIABILITIES (464,255 ) (498,639 )
NET LIABILITIES (464,255 ) (498,639 )
CAPITAL AND RESERVES
Called up share capital 7 5 5
Profit and Loss Account (464,260 ) (498,644 )
SHAREHOLDERS' FUNDS (464,255) (498,639)
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
The financial statements were approved by the board of directors on 29 January 2025 and were signed on its behalf by:
Mr H Isaji
Director
29 January 2025
The notes on pages 2 to 4 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
Enlightened Lamp Recycling Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05253482 . The registered office is Sterling House, Outram's Wharf, Little Eaton, Derbyshire, DE21 5EL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
At the time of approving the financial statements, and taking into account the continued support of the other group companies, the directors have a reasonable expectation that the company has adequate resources to continue in operational existance for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financials statements.
2.3. Significant judgements and estimations
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
2.4. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% straight line
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
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Page 3
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 May 2023 387,104
As at 30 April 2024 387,104
Depreciation
As at 1 May 2023 385,165
Provided during the period 1,291
As at 30 April 2024 386,456
Net Book Value
As at 30 April 2024 648
As at 1 May 2023 1,939
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 28,132 19,481
Prepayments and accrued income 31,887 28,693
Other debtors 98 -
Amounts owed by group undertakings - 78,893
60,117 127,067
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 19,951 21,912
Amounts owed to group undertakings 496,516 567,223
Other creditors 7,873 12,158
Taxation and social security 9,031 35,037
533,371 636,330
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 5 5
8. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
9. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Mulberry Waste Holdings Limited . Mulberry Waste Holdings Limited was incorporated in England and Wales. Copies of the group accounts may be obtained from the secretary, Sterling House, Outram's Wharf, Little Eaton, Derbyshire, DE21 5EL . The ultimate controlling party is Mulberry Waste Holdings Limited who controls 100% of the shares of Enlightened Lamp Recycling Limited .
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Page 4
10. Audit Information
The auditor's report on the accounts of Enlightened Lamp Recycling Limited for the year ended 30 April 2024 was unqualified.
The auditor's report was signed by Mr D Johnson FCCA (Senior Statutory Auditor) for and on behalf of Nuvo Audit Limited , Statutory Auditor.
Nuvo Audit Limited
7 Faraday Court
First Avenue
Burton on Trent
Staffordshire
DE14 2WX
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