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Registered number: 10445748
Illuminate You Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Starfish Accounting Ltd
ICAEW
The Bowler Barn
Bartletts Court
Littlewick Green
Berkshire
SL6 3RX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10445748
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,624 5,918
5,624 5,918
CURRENT ASSETS
Debtors 5 11,617 11,534
Cash at bank and in hand 123,785 113,818
135,402 125,352
Creditors: Amounts Falling Due Within One Year 6 (23,636 ) (17,600 )
NET CURRENT ASSETS (LIABILITIES) 111,766 107,752
TOTAL ASSETS LESS CURRENT LIABILITIES 117,390 113,670
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (2,914 ) (1,479 )
NET ASSETS 114,476 112,191
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 114,376 112,091
SHAREHOLDERS' FUNDS 114,476 112,191
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For the year ending 31 October 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.
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.
On behalf of the board
Jacqueline Haywood
Director
04/03/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Illuminate You Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10445748 . The registered office is 39 Bissley Drive, Maidenhead, Berks, SL6 3UX.
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. 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
2.3. 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:
Fixtures & Fittings over 3 years
Computer Equipment over 3 years
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. 
2.6. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. 
2.7. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 November 2023 6,075 1,671 7,746
Additions - 1,459 1,459
Disposals - (954 ) (954 )
As at 31 October 2024 6,075 2,176 8,251
Depreciation
As at 1 November 2023 608 1,220 1,828
Provided during the period 1,215 323 1,538
Disposals - (739 ) (739 )
As at 31 October 2024 1,823 804 2,627
Net Book Value
As at 31 October 2024 4,252 1,372 5,624
As at 1 November 2023 5,467 451 5,918
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 11,011 11,039
Prepayments and accrued income 606 495
11,617 11,534
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 374 -
Other taxes and social security 20,953 15,456
Other creditors 2,309 2,144
23,636 17,600
7. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 2,914 1,479
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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9. Ultimate Controlling Party
The company's ultimate controlling party is Jacqueline Haywood by virtue of her ownership of 90% of the issued share capital in the company.
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