Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 2379134 Y H Guenancia Y H Guenancia true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 2379134 2023-09-30 2379134 2024-09-30 2379134 2023-10-01 2024-09-30 2379134 frs-core:CurrentFinancialInstruments 2024-09-30 2379134 frs-core:Non-currentFinancialInstruments 2024-09-30 2379134 frs-core:BetweenOneFiveYears 2024-09-30 2379134 frs-core:MotorVehicles 2024-09-30 2379134 frs-core:MotorVehicles 2023-10-01 2024-09-30 2379134 frs-core:MotorVehicles 2023-09-30 2379134 frs-core:PlantMachinery 2024-09-30 2379134 frs-core:PlantMachinery 2023-10-01 2024-09-30 2379134 frs-core:PlantMachinery 2023-09-30 2379134 frs-core:WithinOneYear 2024-09-30 2379134 frs-core:ShareCapital 2024-09-30 2379134 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 2379134 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 2379134 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 2379134 frs-bus:SmallEntities 2023-10-01 2024-09-30 2379134 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 2379134 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 2379134 1 2023-10-01 2024-09-30 2379134 frs-bus:Director1 2023-10-01 2024-09-30 2379134 frs-countries:EnglandWales 2023-10-01 2024-09-30 2379134 2022-09-30 2379134 2023-09-30 2379134 2022-10-01 2023-09-30 2379134 frs-core:CurrentFinancialInstruments 2023-09-30 2379134 frs-core:Non-currentFinancialInstruments 2023-09-30 2379134 frs-core:BetweenOneFiveYears 2023-09-30 2379134 frs-core:WithinOneYear 2023-09-30 2379134 frs-core:ShareCapital 2023-09-30 2379134 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 2379134
HALO LIGHTING LIMITED
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 2379134
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,610,288 1,619,713
1,610,288 1,619,713
CURRENT ASSETS
Stocks 5 48,417 55,254
Debtors 6 513,487 287,440
Cash at bank and in hand 78,335 162,314
640,239 505,008
Creditors: Amounts Falling Due Within One Year 7 (623,087 ) (591,612 )
NET CURRENT ASSETS (LIABILITIES) 17,152 (86,604 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,627,440 1,533,109
Creditors: Amounts Falling Due After More Than One Year 8 (456,426 ) (386,304 )
NET ASSETS 1,171,014 1,146,805
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 1,170,914 1,146,705
SHAREHOLDERS' FUNDS 1,171,014 1,146,805
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Page 2
For the year ending 30 September 2024 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
Y H Guenancia
Director
8 May 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
HALO LIGHTING LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 2379134 . The registered office is Units 4 & 5, Rear of 9 White Lion Street, London, N1 9PD.
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 stated at cost less depreciation. 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:
Plant & Machinery 10% reducing balance
Motor Vehicles 25% 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. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:  22 (2023: 21)
22 21
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 October 2023 2,600,186 249,876 2,850,062
Additions 353,658 67,481 421,139
As at 30 September 2024 2,953,844 317,357 3,271,201
Depreciation
As at 1 October 2023 1,100,852 129,497 1,230,349
Provided during the period 383,598 46,966 430,564
As at 30 September 2024 1,484,450 176,463 1,660,913
Net Book Value
As at 30 September 2024 1,469,394 140,894 1,610,288
As at 1 October 2023 1,499,334 120,379 1,619,713
5. Stocks
2024 2023
£ £
Stock 48,417 55,254
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 486,445 259,768
Other debtors 27,042 27,672
513,487 287,440
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 404,788 297,503
Trade creditors 114,453 187,833
Corporation tax 8,536 -
Other creditors 95,310 106,276
623,087 591,612
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 456,426 386,304
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9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 404,788 297,503
Later than one year and not later than five years 456,426 386,304
861,214 683,807
861,214 683,807
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
11. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 68,500 74,000
12. Ultimate Controlling Party
The company's ultimate controlling party is Y H Guenancia by virtue of his ownership of 100% of the issued share capital in the company.
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