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Registered number: 15445164
Live Lighting Services Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
James Khan
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 15445164
2025
Notes £ £
FIXED ASSETS
Tangible Assets 4 217,926
217,926
CURRENT ASSETS
Debtors 5 23,172
Cash at bank and in hand 28,733
51,905
Creditors: Amounts Falling Due Within One Year 6 (65,161 )
NET CURRENT ASSETS (LIABILITIES) (13,256 )
TOTAL ASSETS LESS CURRENT LIABILITIES 204,670
NET ASSETS 204,670
CAPITAL AND RESERVES
Called up share capital 7 100
Profit and Loss Account 204,570
SHAREHOLDERS' FUNDS 204,670
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
Mr Anthony Hazelden
Director
27/02/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Live Lighting Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15445164 . The registered office is The Embassy, 389 Newport Road, Cardiff, CF24 1TP.
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 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.
2.3. 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:
Plant & Machinery 10% Reducing balance
Computer Equipment 15% Straight line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1
1
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 26 January 2024 - - -
Additions 228,592 3,823 232,415
As at 31 January 2025 228,592 3,823 232,415
...CONTINUED
Page 2
Page 3
Depreciation
As at 26 January 2024 - - -
Provided during the period 14,238 251 14,489
As at 31 January 2025 14,238 251 14,489
Net Book Value
As at 31 January 2025 214,354 3,572 217,926
As at 26 January 2024 - - -
5. Debtors
2025
£
Due within one year
Trade debtors 16,383
Other debtors 6,789
23,172
6. Creditors: Amounts Falling Due Within One Year
2025
£
Other creditors 48,266
Taxation and social security 16,895
65,161
7. Share Capital
2025
£
Allotted, Called up and fully paid 100
Page 3