2024-04-012025-03-312025-03-31false12469596LIGHTMEN 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LIGHTMEN LIMITED

Registered Number
12469596
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

LIGHTMEN LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors

OSELAND, Jake
TWEEN, Daniel James

Registered Address

34 Waterloo Road
Wolverhampton
WV1 4DG

Registered Number

12469596 (England and Wales)
LIGHTMEN LIMITED
Statement of Financial Position
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets37,792-
7,792-
Current assets
Debtors45,4711,167
Cash at bank and on hand10,05331,848
15,52433,015
Creditors amounts falling due within one year5(22,532)(33,001)
Net current assets (liabilities)(7,008)14
Total assets less current liabilities78414
Net assets78414
Capital and reserves
Called up share capital97
Profit and loss account7757
Shareholders' funds78414
The financial statements were approved and authorised for issue by the Board of Directors on 27 May 2025, and are signed on its behalf by:
OSELAND, Jake
Director
TWEEN, Daniel James
Director

Registered Company No. 12469596
LIGHTMEN LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the 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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery4
2.Average number of employees

20252024
Average number of employees during the year33
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
Transfers8,9748,974
At 31 March 258,9748,974
Depreciation and impairment
Charge for year1,1821,182
At 31 March 251,1821,182
Net book value
At 31 March 257,7927,792
At 31 March 24--
4.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables5,0931,167
Other debtors378-
Total5,4711,167
5.Creditors: amounts due within one year

2025

2024

££
Taxation and social security5,82214,201
Other creditors16,71018,800
Total22,53233,001