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LIGHT UP CORNWALL LIMITED

Registered Number
15084048
(England and Wales)

Unaudited Financial Statements for the Period ended
31 August 2024

LIGHT UP CORNWALL LIMITED
Company Information
for the period from 21 August 2023 to 31 August 2024

Director

CLOKE, Toran Raphael

Registered Address

37 Oakfield Road
Falmouth
TR11 2HR

Registered Number

15084048 (England and Wales)
LIGHT UP CORNWALL LIMITED
Balance Sheet as at
31 August 2024

Notes

2024

£

£

Fixed assets
Tangible assets34,000
4,000
Current assets
Debtors4431
Cash at bank and on hand577
1,008
Creditors amounts falling due within one year5(3,776)
Net current assets (liabilities)(2,768)
Total assets less current liabilities1,232
Provisions for liabilities6(760)
Net assets472
Capital and reserves
Called up share capital1
Profit and loss account471
Shareholders' funds472
The financial statements were approved and authorised for issue by the Director on 3 April 2025, and are signed on its behalf by:
CLOKE, Toran Raphael
Director
Registered Company No. 15084048
LIGHT UP CORNWALL LIMITED
Notes to the Financial Statements
for the period ended 31 August 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
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.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery20
2.Average number of employees

2024
Average number of employees during the year1
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 21 August 235,0005,000
At 31 August 245,0005,000
Depreciation and impairment
Charge for year1,0001,000
At 31 August 241,0001,000
Net book value
At 31 August 244,0004,000
At 20 August 235,0005,000
4.Debtors: amounts due within one year

2024

£
Prepayments and accrued income431
Total431
5.Creditors: amounts due within one year

2024

£
Other creditors2,906
Accrued liabilities and deferred income870
Total3,776
6.Provisions for liabilities

2024

£
Net deferred tax liability (asset)760
Total760