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REGISTERED NUMBER: 11996123 (England and Wales)















Unaudited Financial Statements for the Year Ended 31st March 2024

for

Harbour Lights (Littlehampton) Ltd

Harbour Lights (Littlehampton) Ltd (Registered number: 11996123)






Contents of the Financial Statements
for the Year Ended 31st March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Harbour Lights (Littlehampton) Ltd

Company Information
for the Year Ended 31st March 2024







DIRECTORS: T E Barnes
Mrs L E Reddie





REGISTERED OFFICE: c/o OCG Accountants Ltd
Biz Hub Tees Valley
Belasis Hall Technology Park
Billingham
TS23 4EA





REGISTERED NUMBER: 11996123 (England and Wales)





ACCOUNTANTS: OCG Accountants Ltd
Biz Hub Tees Valley
Belasis Hall Technology Park
Coxwold Way
Billingham
Co. Durham
TS23 4EA

Harbour Lights (Littlehampton) Ltd (Registered number: 11996123)

Balance Sheet
31st March 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 176,408 102,470

CURRENT ASSETS
Stocks 12,400 11,900
Debtors 5 221,263 162,820
Cash at bank and in hand 65,661 93,793
299,324 268,513
CREDITORS
Amounts falling due within one year 6 (376,084 ) (303,069 )
NET CURRENT LIABILITIES (76,760 ) (34,556 )
TOTAL ASSETS LESS CURRENT LIABILITIES 99,648 67,914

CREDITORS
Amounts falling due after more than one
year

7

(25,000

)

(45,000

)

PROVISIONS FOR LIABILITIES (14,798 ) (7,439 )
NET ASSETS 59,850 15,475

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 59,848 15,473
59,850 15,475

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Harbour Lights (Littlehampton) Ltd (Registered number: 11996123)

Balance Sheet - continued
31st March 2024


The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 27th March 2025 and were signed on its behalf by:





Mrs L E Reddie - Director


Harbour Lights (Littlehampton) Ltd (Registered number: 11996123)

Notes to the Financial Statements
for the Year Ended 31st March 2024

1. STATUTORY INFORMATION

Harbour Lights (Littlehampton) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

TURNOVER
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - in accordance with the property
Improvements to property - 33% on cost
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 33% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

STOCKS
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

DEFERRED TAX
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Harbour Lights (Littlehampton) Ltd (Registered number: 11996123)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2024

2. ACCOUNTING POLICIES - continued

HIRE PURCHASE AND LEASING COMMITMENTS
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2023 - 26 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1st April 2023 11,312 227,225 238,537
Additions - 141,689 141,689
At 31st March 2024 11,312 368,914 380,226
DEPRECIATION
At 1st April 2023 1,382 134,685 136,067
Charge for year 377 67,374 67,751
At 31st March 2024 1,759 202,059 203,818
NET BOOK VALUE
At 31st March 2024 9,553 166,855 176,408
At 31st March 2023 9,930 92,540 102,470

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 7,059 5,231
Amounts owed by group undertakings 99,498 22,850
Other debtors 114,706 134,739
221,263 162,820

Harbour Lights (Littlehampton) Ltd (Registered number: 11996123)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 20,000 20,000
Trade creditors 55,936 54,699
Taxation and social security 83,772 33,032
Other creditors 216,376 195,338
376,084 303,069

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 25,000 45,000

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 25,000 45,000