LIGHT SOURCE INTERNATIONAL LTD

Company Registration Number:
11274799 (England and Wales)

Unaudited abridged accounts for the year ended 31 July 2024

Period of accounts

Start date: 01 August 2023

End date: 31 July 2024

LIGHT SOURCE INTERNATIONAL LTD

Contents of the Financial Statements

for the Period Ended 31 July 2024

Balance sheet
Notes

LIGHT SOURCE INTERNATIONAL LTD

Balance sheet

As at 31 July 2024


Notes

2024

2023


£

£
Fixed assets
Tangible assets: 3 665 888
Total fixed assets: 665 888
Current assets
Stocks: 84,575 90,187
Debtors:   121,983 113,323
Cash at bank and in hand: 70,884 22,021
Total current assets: 277,442 225,531
Creditors: amounts falling due within one year:   (143,187) (81,413)
Net current assets (liabilities): 134,255 144,118
Total assets less current liabilities: 134,920 145,006
Creditors: amounts falling due after more than one year:   (8,419) (18,452)
Total net assets (liabilities): 126,501 126,554
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 126,401 126,454
Shareholders funds: 126,501 126,554

The notes form part of these financial statements

LIGHT SOURCE INTERNATIONAL LTD

Balance sheet statements

For the year ending 31 July 2024 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 28 April 2025
and signed on behalf of the board by:

Name: C F Johnston
Status: Director

The notes form part of these financial statements

LIGHT SOURCE INTERNATIONAL LTD

Notes to the Financial Statements

for the Period Ended 31 July 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable excluding value added taxation.

Tangible fixed assets and depreciation policy

Depreciation is provided at 20% on a reducing balance basis in order to write off each asset over its estimated useful life.

LIGHT SOURCE INTERNATIONAL LTD

Notes to the Financial Statements

for the Period Ended 31 July 2024

2. Employees

2024 2023
Average number of employees during the period 4 3

LIGHT SOURCE INTERNATIONAL LTD

Notes to the Financial Statements

for the Period Ended 31 July 2024

3. Tangible Assets

Total
Cost £
At 01 August 2023 4,190
At 31 July 2024 4,190
Depreciation
At 01 August 2023 3,302
Charge for year 223
At 31 July 2024 3,525
Net book value
At 31 July 2024 665
At 31 July 2023 888