2023-08-012024-07-312024-07-31false06955870LIMELIGHT CTL LIMITED2025-04-24falseiso4217:GBPxbrli:pure069558702023-08-01069558702024-07-31069558702023-08-012024-07-31069558702022-08-01069558702023-07-31069558702022-08-012023-07-3106955870bus:SmallEntities2023-08-012024-07-3106955870bus:AuditExempt-NoAccountantsReport2023-08-012024-07-3106955870bus:FullAccounts2023-08-012024-07-3106955870bus:PrivateLimitedCompanyLtd2023-08-012024-07-3106955870core:WithinOneYear2024-07-3106955870core:AfterOneYear2024-07-3106955870core:WithinOneYear2023-07-3106955870core:AfterOneYear2023-07-3106955870core:ShareCapital2024-07-3106955870core:SharePremium2024-07-3106955870core:RevaluationReserve2024-07-3106955870core:OtherReservesSubtotal2024-07-3106955870core:RetainedEarningsAccumulatedLosses2024-07-3106955870core:ShareCapital2023-07-3106955870core:SharePremium2023-07-3106955870core:RevaluationReserve2023-07-3106955870core:OtherReservesSubtotal2023-07-3106955870core:RetainedEarningsAccumulatedLosses2023-07-3106955870core:LandBuildings2024-07-3106955870core:PlantMachinery2024-07-3106955870core:Vehicles2024-07-3106955870core:FurnitureFittings2024-07-3106955870core:OfficeEquipment2024-07-3106955870core:NetGoodwill2024-07-3106955870core:IntangibleAssetsOtherThanGoodwill2024-07-3106955870core:ListedExchangeTraded2024-07-3106955870core:UnlistedNon-exchangeTraded2024-07-3106955870core:LandBuildings2023-07-3106955870core:PlantMachinery2023-07-3106955870core:Vehicles2023-07-3106955870core:FurnitureFittings2023-07-3106955870core:OfficeEquipment2023-07-3106955870core:NetGoodwill2023-07-3106955870core:IntangibleAssetsOtherThanGoodwill2023-07-3106955870core:ListedExchangeTraded2023-07-3106955870core:UnlistedNon-exchangeTraded2023-07-3106955870core:LandBuildings2023-08-012024-07-3106955870core:PlantMachinery2023-08-012024-07-3106955870core:Vehicles2023-08-012024-07-3106955870core:FurnitureFittings2023-08-012024-07-3106955870core:OfficeEquipment2023-08-012024-07-3106955870core:NetGoodwill2023-08-012024-07-3106955870core:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3106955870core:ListedExchangeTraded2023-08-012024-07-3106955870core:UnlistedNon-exchangeTraded2023-08-012024-07-3106955870core:MoreThanFiveYears2023-08-012024-07-3106955870core:Non-currentFinancialInstruments2024-07-3106955870core:Non-currentFinancialInstruments2023-07-3106955870dpl:CostSales2023-08-012024-07-3106955870dpl:DistributionCosts2023-08-012024-07-3106955870core:LandBuildings2023-08-012024-07-3106955870core:PlantMachinery2023-08-012024-07-3106955870core:Vehicles2023-08-012024-07-3106955870core:FurnitureFittings2023-08-012024-07-3106955870core:OfficeEquipment2023-08-012024-07-3106955870dpl:AdministrativeExpenses2023-08-012024-07-3106955870core:NetGoodwill2023-08-012024-07-3106955870core:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3106955870dpl:GroupUndertakings2023-08-012024-07-3106955870dpl:ParticipatingInterests2023-08-012024-07-3106955870dpl:GroupUndertakingscore:ListedExchangeTraded2023-08-012024-07-3106955870core:ListedExchangeTraded2023-08-012024-07-3106955870dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-08-012024-07-3106955870core:UnlistedNon-exchangeTraded2023-08-012024-07-3106955870dpl:CostSales2022-08-012023-07-3106955870dpl:DistributionCosts2022-08-012023-07-3106955870core:LandBuildings2022-08-012023-07-3106955870core:PlantMachinery2022-08-012023-07-3106955870core:Vehicles2022-08-012023-07-3106955870core:FurnitureFittings2022-08-012023-07-3106955870core:OfficeEquipment2022-08-012023-07-3106955870dpl:AdministrativeExpenses2022-08-012023-07-3106955870core:NetGoodwill2022-08-012023-07-3106955870core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3106955870dpl:GroupUndertakings2022-08-012023-07-3106955870dpl:ParticipatingInterests2022-08-012023-07-3106955870dpl:GroupUndertakingscore:ListedExchangeTraded2022-08-012023-07-3106955870core:ListedExchangeTraded2022-08-012023-07-3106955870dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-08-012023-07-3106955870core:UnlistedNon-exchangeTraded2022-08-012023-07-3106955870core:NetGoodwill2024-07-3106955870core:IntangibleAssetsOtherThanGoodwill2024-07-3106955870core:LandBuildings2024-07-3106955870core:PlantMachinery2024-07-3106955870core:Vehicles2024-07-3106955870core:FurnitureFittings2024-07-3106955870core:OfficeEquipment2024-07-3106955870core:AfterOneYear2024-07-3106955870core:WithinOneYear2024-07-3106955870core:ListedExchangeTraded2024-07-3106955870core:UnlistedNon-exchangeTraded2024-07-3106955870core:ShareCapital2024-07-3106955870core:SharePremium2024-07-3106955870core:RevaluationReserve2024-07-3106955870core:OtherReservesSubtotal2024-07-3106955870core:RetainedEarningsAccumulatedLosses2024-07-3106955870core:NetGoodwill2023-07-3106955870core:IntangibleAssetsOtherThanGoodwill2023-07-3106955870core:LandBuildings2023-07-3106955870core:PlantMachinery2023-07-3106955870core:Vehicles2023-07-3106955870core:FurnitureFittings2023-07-3106955870core:OfficeEquipment2023-07-3106955870core:AfterOneYear2023-07-3106955870core:WithinOneYear2023-07-3106955870core:ListedExchangeTraded2023-07-3106955870core:UnlistedNon-exchangeTraded2023-07-3106955870core:ShareCapital2023-07-3106955870core:SharePremium2023-07-3106955870core:RevaluationReserve2023-07-3106955870core:OtherReservesSubtotal2023-07-3106955870core:RetainedEarningsAccumulatedLosses2023-07-3106955870core:NetGoodwill2022-08-0106955870core:IntangibleAssetsOtherThanGoodwill2022-08-0106955870core:LandBuildings2022-08-0106955870core:PlantMachinery2022-08-0106955870core:Vehicles2022-08-0106955870core:FurnitureFittings2022-08-0106955870core:OfficeEquipment2022-08-0106955870core:AfterOneYear2022-08-0106955870core:WithinOneYear2022-08-0106955870core:ListedExchangeTraded2022-08-0106955870core:UnlistedNon-exchangeTraded2022-08-0106955870core:ShareCapital2022-08-0106955870core:SharePremium2022-08-0106955870core:RevaluationReserve2022-08-0106955870core:OtherReservesSubtotal2022-08-0106955870core:RetainedEarningsAccumulatedLosses2022-08-0106955870core:AfterOneYear2023-08-012024-07-3106955870core:WithinOneYear2023-08-012024-07-3106955870core:Non-currentFinancialInstrumentscore:CostValuation2023-08-012024-07-3106955870core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-08-012024-07-3106955870core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-08-012024-07-3106955870core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-08-012024-07-3106955870core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-08-012024-07-3106955870core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-08-012024-07-3106955870core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-08-012024-07-3106955870core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-08-012024-07-3106955870core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-08-012024-07-3106955870core:Non-currentFinancialInstrumentscore:CostValuation2024-07-3106955870core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-07-3106955870core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-07-3106955870core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-07-3106955870core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-07-3106955870core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-07-3106955870core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-07-3106955870core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-07-3106955870core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-07-3106955870core:Non-currentFinancialInstrumentscore:CostValuation2023-07-3106955870core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-07-3106955870core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-07-3106955870core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-07-3106955870core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-07-3106955870core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-07-3106955870core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-07-3106955870core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-07-3106955870core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-07-3106955870bus:Director12023-08-012024-07-31

LIMELIGHT CTL LIMITED

Registered Number
06955870
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

LIMELIGHT CTL LIMITED
Company Information
for the year from 1 August 2023 to 31 July 2024

Director

M Foligno

Company Secretary

AURIA ACCOUNTANCY LIMITED

Registered Address

70 Bolton Road
Windsor
SL4 3JL

Registered Number

06955870 (England and Wales)
LIMELIGHT CTL LIMITED
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets33,086-
3,086-
Current assets
Debtors52,15090,601
Current asset investments18,28375,000
Cash at bank and on hand3,05515,249
73,488180,850
Creditors amounts falling due within one year4(37,396)(68,915)
Net current assets (liabilities)36,092111,935
Total assets less current liabilities39,178111,935
Creditors amounts falling due after one year5(3,509)(7,333)
Net assets35,669104,602
Capital and reserves
Called up share capital110110
Profit and loss account35,559104,492
Shareholders' funds35,669104,602
The financial statements were approved and authorised for issue by the Director on 24 April 2025, and are signed on its behalf by:
M Foligno
Director
Registered Company No. 06955870
LIMELIGHT CTL LIMITED
Notes to the Financial Statements
for the year ended 31 July 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.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
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.
Revenue from sale of goods
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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment4
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
Additions3,4433,443
At 31 July 243,4433,443
Depreciation and impairment
Charge for year357357
At 31 July 24357357
Net book value
At 31 July 243,0863,086
At 31 July 23--
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1602,800
Bank borrowings and overdrafts4,1164,000
Taxation and social security10,13737,797
Other creditors22,49922,217
Accrued liabilities and deferred income4842,101
Total37,39668,915
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.
5.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts3,5097,333
Total3,5097,333