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Registered Number: 10502340
England and Wales

 

 

 


Abridged Accounts

for the year ended 30 June 2024

for

E3LIGHT LIMITED

Report to the directors on the preparation of the unaudited statutory accounts of E3light Limited for the year ended 30 June 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of E3light Limited for the year ended 30 June 2024 which comprise of 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 company’s accounting records and from information and explanations you have given us
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of E3light Limited, as a body, in accordance with the terms of our engagement letter dated 01 July 2023 Our work has been undertaken solely to prepare for your approval the accounts of E3light Limited and state those matters that we have agreed to state to the Board of Directors of E3light Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than E3light Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that E3light Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of E3light Limited. You consider that E3light Limited is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of E3light Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
30 June 2024



....................................................
The Z Squared Group Ltd
Riverdale House
21a High Street
Wheathampstead
Herts
AL4 8BB
05 February 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 34,156    54,287 
34,156    54,287 
Current assets      
Stocks 479    479 
Debtors: amounts falling due within one year 445,733    403,064 
Cash at bank and in hand 2,161    1,505 
448,373    405,048 
Creditors: amount falling due within one year (246,639)   (262,335)
Net current assets 201,734    142,713 
 
Total assets less current liabilities 235,890    197,000 
Creditors: amount falling due after more than one year (10,984)   (22,073)
Provisions for liabilities (230)   (230)
Net assets 224,676    174,697 
 

Capital and reserves
     
Called up share capital 4 550,001    550,001 
Share premium account 200,000    200,000 
Profit and loss account (525,325)   (575,304)
Shareholders' funds 224,676    174,697 
 


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

Directors' 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 directors acknowledge 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 board of directors on 05 February 2025 and were signed on its behalf by:


-------------------------------
Mr F Andersen
Director
2
General Information
E3light Limited is a private company, limited by shares, registered in England and Wales, registration number 10502340, registration address Riverdale House, 21a High Street, Wheathampstead, Hertfordshire, AL4 8BB.

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.
Research and development expenditure
Research and development expenditure is charged to the income statement in the period in which it is incurred.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
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.
Development expenditures
Research and development expenditure is charged to the income statement in the period in which it is incurred. However, where the directors are satisfied as to the technical, commercial and financial viability of individual projects, development expenditure is deferred and amortised over years during which the company is expected to benefit.
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:
Fixtures and Fittings 25% 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 1 (2023 : 1).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  £   £
At 01 July 2023 99,680    99,680 
Additions  
Disposals  
At 30 June 2024 99,680    99,680 
Depreciation
At 01 July 2023 45,393    45,393 
Charge for year 20,131    20,131 
On disposals  
At 30 June 2024 65,524    65,524 
Net book values
Closing balance as at 30 June 2024 34,156    34,156 
Opening balance as at 01 July 2023 54,287    54,287 


4.

Share Capital

Authorised
550,001 Class A shares of £1.00 each
Allotted, called up and fully paid
2024
£
  2023
£
550,001 Class A shares of £1.00 each 550,001    550,001 
550,001    550,001 

3