Company registration number 00615818 (England and Wales)
WEIR STREET LIGHT ENGINEERING CO LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
PAGES FOR FILING WITH REGISTRAR
WEIR STREET LIGHT ENGINEERING CO LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
WEIR STREET LIGHT ENGINEERING CO LIMITED
BALANCE SHEET
AS AT
31 JANUARY 2025
31 January 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
185,706
211,779
Investments
4
6,991
6,655
192,697
218,434
Current assets
Stocks
43,033
92,043
Debtors
5
98,636
114,650
Cash at bank and in hand
249,068
274,060
390,737
480,753
Creditors: amounts falling due within one year
6
(66,239)
(114,424)
Net current assets
324,498
366,329
Total assets less current liabilities
517,195
584,763
Provisions for liabilities
(43,473)
(49,802)
Net assets
473,722
534,961
Capital and reserves
Called up share capital
7
3,000
3,000
Profit and loss reserves
470,722
531,961
Total equity
473,722
534,961
WEIR STREET LIGHT ENGINEERING CO LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 JANUARY 2025
31 January 2025
- 2 -

For the financial year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 12 May 2025 and are signed on its behalf by:
Mr C J Appleby
Director
Company registration number 00615818 (England and Wales)
WEIR STREET LIGHT ENGINEERING CO LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
- 3 -
1
Accounting policies
Company information

Weir Street Light Engineering Co Limited is a private company limited by shares incorporated in England and Wales. The registered office is Weir Street, Blackburn, Lancashire, BB2 2AN.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The directors are not aware of any material uncertainties affecting the company and consider that the company will have sufficient resources to continue trading for the foreseeable future. As a result, the directors have continued to adopt the going concern basis in preparing the financial statements.true

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
2% straight line
Plant and equipment
15% reducing balance
Fixtures and fittings
25% reducing balance
Motor vehicles
25% reducing balance
1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

WEIR STREET LIGHT ENGINEERING CO LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
1
Accounting policies
(Continued)
- 4 -
1.8
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
9
9
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 February 2024 and 31 January 2025
92,259
375,194
467,453
Depreciation and impairment
At 1 February 2024
13,418
242,256
255,674
Depreciation charged in the year
1,845
24,228
26,073
At 31 January 2025
15,263
266,484
281,747
Carrying amount
At 31 January 2025
76,996
108,710
185,706
At 31 January 2024
78,841
132,938
211,779
4
Fixed asset investments
2025
2024
£
£
Other investments other than loans
6,991
6,655

Other investments comprise shares held in three companies quoted on the stock exchange.

WEIR STREET LIGHT ENGINEERING CO LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
4
Fixed asset investments
(Continued)
- 5 -
Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 February 2024
6,655
Valuation changes
336
At 31 January 2025
6,991
Carrying amount
At 31 January 2025
6,991
At 31 January 2024
6,655
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
52,304
114,127
Corporation tax recoverable
18,943
-
0
Other debtors
15,839
523
Prepayments and accrued income
11,550
-
0
98,636
114,650

Other debtors comprise amounts owed by a director, Mr M A Whigham of £15,113 (2024 - £nil) and dividends due from investments of £726 (2024 - £523).

6
Creditors: amounts falling due within one year
2025
2024
£
£
Obligations under finance leases
-
0
24,179
Trade creditors
33,827
42,986
Taxation and social security
24,262
33,324
Accruals and deferred income
8,150
13,935
66,239
114,424
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
3,000
3,000
3,000
3,000
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