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Registered number: 08985106

Light Effects Design Limited

ACCOUNTS
FOR THE YEAR ENDED 31 MAY 2024

Prepared By:
K P Tanner Partnership
Accountants
The Offices
Grange Cottage
Nantyderry
Monmouthshire
NP7 9DF

Light Effects Design Limited

ACCOUNTS
FOR THE YEAR ENDED 31 MAY 2024
DIRECTORS
Martin John Hawkins
Andrea Jane Hawkins
Thomas Webb
REGISTERED OFFICE
Unit C The Business Centre
Faringdon Avenue
Romford
Essex
RM3 8EN
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 08985106
ACCOUNTANTS
K P Tanner Partnership
Accountants
The Offices
Grange Cottage
Nantyderry
Monmouthshire
NP7 9DF

Light Effects Design Limited

ACCOUNTS
FOR THEYEARENDED31 MAY 2024
CONTENTS
Page
Directors' Report-
Strategic Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

Light Effects Design Limited

BALANCE SHEET AT 31 May 2024
20242023
Notes££
FIXED ASSETS
Intangible assets216,00024,000
Tangible assets32,7963,728
18,79627,728
CURRENT ASSETS
Stock55,00055,000
Debtors5615,651607,845
Cash at bank and in hand35,15027,501
705,801690,346
CREDITORS: Amounts falling due within one year6599,362519,323
NET CURRENT ASSETS106,439171,023
TOTAL ASSETS LESS CURRENT LIABILITIES125,235198,751
CREDITORS: Amounts falling due after more than one year721,96129,590
NET ASSETS103,274169,161
CAPITAL AND RESERVES
Called up share capital9100100
Profit and loss account103,174169,061
SHAREHOLDERS' FUNDS103,274169,161
For the year ending 31 May 2024 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 27 February 2025 and signed on their behalf by
.............................
Martin John Hawkins
Director

Light Effects Design Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MAY 2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machineryreducing balance 25%
Commercial Vehiclesreducing balance 25%
Equipmentreducing balance 25%
Motor Carsreducing balance 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

Light Effects Design Limited

1e. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.
2. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
At 1 June 202332,00032,000
At 31 May 202432,00032,000
Depreciation
At 1 June 20238,0008,000
For the year8,0008,000
At 31 May 202416,00016,000
Net Book Amounts
At 31 May 202416,00016,000
At 31 May 202324,00024,000
3. TANGIBLE FIXED ASSETS
Plant andCommercial
MachineryVehiclesEquipmentMotor CarsTotal
£££££
Cost
At 1 June 202310,0836,1909,64212,00037,915
At 31 May 202410,0836,1909,64212,00037,915
Depreciation
At 1 June 20238,9965,6098,70910,87334,187
For the year272145233282932
At 31 May 20249,2685,7548,94211,15535,119
Net Book Amounts
At 31 May 20248154367008452,796
At 31 May 20231,0875819331,1273,728
4. STOCK 20242023
££
Stock comprises:
Stock55,00055,000
55,00055,000

Light Effects Design Limited

5. DEBTORS 20242023
££
Amounts falling due within one year
Trade debtors374,986346,590
Salaries and wages control127127
Other debtors240,538261,126
Directors current account-1
Directors current account-1
615,651607,845
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
UK corporation tax93,02589,897
VAT116,672140,034
PAYE control5,2093,089
Bank loans and overdrafts41,871
Factoring account124,39577,258
Trade creditors256,836206,836
Other creditors3,221338
599,362519,323
Bank loans and overdrafts are secured by a fixed charge and floating charge over the companys property or undertaking
7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20242023
££
Bank loans (unsecured) >1yr21,96129,590
21,96129,590
8. EMPLOYEES
20242023
No.No.
Average number of employees77

Light Effects Design Limited

9. SHARE CAPITAL 20242023
££
Allotted, issued and fully paid:
25 Ordinary shares of £1 each2525
25 Class B shares of £1 each2525
25 Class C shares of £1 each2525
25 Class D shares of £1 each2525
100100
New shares issued during period:
25 Ordinary shares of £1 each2525
25 Class B shares of £1 each2525
25 Class C shares of £1 each2525
25 Class D shares of £1 each2525