Lightbulb Promotions Ltd

	Registered number
	SC670764

	Lightbulb Promotions Ltd
	Unaudited Accounts
	for the year ended
	31 August 2024

Lightbulb Promotions Ltd Balance Sheet as at 31 August 2024
	Notes		2024 £		2023 £
Fixed assets
Tangible assets	3		779		1,039
			779		1,039

Current assets
Debtors	4	402		30,678
Cash at bank and in hand		84,715		25,683
		85,117		56,361

Creditors: amounts falling due within one year	5	(27,162)		(19,341)

Net current assets / (liabilities)			57,955		37,020

Total assets less current liabilities			58,734		38,059

Provisions for liabilities			(0)		(0)

Total net assets (liabilities)			58,734		38,059

Capital and reserves
Called up share capital	6		1		1
Profit and loss account			58,733		38,058
Shareholders' funds			58,734		38,059

These accounts have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The directors have not delivered a copy of the company's Profit and Loss account as permitted by s444(5A) of the Companies Act 2006.

For the year ending 31 August 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.

Signed on behalf of the board of directors

...............................

Mr P Milne

Director

Approved by the board on 30 December 2024

Company Number: SC670764 (a Private Company Limited by Shares registered in Scotland)

Registered Office:

C/O Premier Accounting
9B Dalrymple Court
Kirkintilloch
G66 3AA
United Kingdom

1.	Accounting policies
	Basis of preparation of financial statements These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The presentation currency is sterling.

	Going concern basis
	The accounts have been prepared on the assumption that the company is able to carry on business as a going concern for the foreseeable future.

	Revenue recognition
	Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.

Tangible fixed assets depreciation policy

Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided, after taking account of any grants receivable, at rates calculated to write off the cost of fixed assets, less the estimated residual value, over their estimated useful lives.

Computer equipment

25% Reducing Balance

Employees
	2024	2023
Average number of employees during the period	3	2

Tangible fixed assets
	Computer equipment	Total
Cost or valuation	£	£
At 1 September 2023	2,162	2,162
At 31 August 2024	2,162	2,162
Depreciation
At 1 September 2023	1,123	1,123
Charge for the period	260	260
At 31 August 2024	1,383	1,383
Net book value
At 31 August 2024	779	779
At 31 August 2023	1,039	1,039

Debtors
	2024	2023
	£	£
Trade debtors	402	30,678
	402	30,678

Creditors: amounts falling due within one year
	2024	2023
	£	£
Taxation & social security	26,841	17,214
Other creditors	321	2,127
	27,162	19,341

Share capital
	2024	2023
	£	£
Allotted, called up and fully paid:
1 (2023: 1) Ordinary shares of £1.00 each	1	1

	1	1

7.	Related party disclosures
	Controlling party Mr P Milne is the ultimate controlling party.