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Registered number: 11178311
Lighting Efficiency Design Services Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
Finsbury Robinson Ltd
237 Westcombe Hill
London
SE3 7DW
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11178311
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 38,829 51,771
38,829 51,771
CURRENT ASSETS
Debtors 6,719 5,640
Cash at bank and in hand 1,341 104
8,060 5,744
Creditors: Amounts Falling Due Within One Year (50,918 ) (48,406 )
NET CURRENT ASSETS (LIABILITIES) (42,858 ) (42,662 )
TOTAL ASSETS LESS CURRENT LIABILITIES (4,029 ) 9,109
Creditors: Amounts Falling Due After More Than One Year (15,067 ) (20,717 )
NET LIABILITIES (19,096 ) (11,608 )
CAPITAL AND RESERVES
Called up share capital 5 1 1
Profit and Loss Account (19,097 ) (11,609 )
SHAREHOLDERS' FUNDS (19,096) (11,608)
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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 M Mills
Director
23rd April 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Lighting Efficiency Design Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11178311 . The registered office is 237 Westcombe Hill, London, SE3 7DW.
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.
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:
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
Tax is recognised in the profit and loss account 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
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4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2024 97,975 1,374 1,566 100,915
As at 31 January 2025 97,975 1,374 1,566 100,915
Depreciation
As at 1 February 2024 47,375 660 1,109 49,144
Provided during the period 12,650 178 114 12,942
As at 31 January 2025 60,025 838 1,223 62,086
Net Book Value
As at 31 January 2025 37,950 536 343 38,829
As at 1 February 2024 50,600 714 457 51,771
5. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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