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Registration number: 15119494

JAC Lighting Limited

Unaudited Filleted Financial Statements

for the Period from 6 September 2023 to 30 September 2024

 

JAC Lighting Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 5

 

JAC Lighting Limited

Company Information

Director:

Mr J A Carretas

Registered office:

Savoy House
Savoy Circus
London
W3 7DA

Registered number:

15119494

Accountants:

Wem & Co
Chartered Accountants
Savoy House
Savoy Circus
London
W3 7DA

 

JAC Lighting Limited

(Registration number: 15119494)
Balance Sheet as at 30 September 2024

Note

30.09.24

   

£

£

FIXED ASSETS

   

Tangible assets

4

 

17,718

CURRENT ASSETS

   

Cash at bank and in hand

 

15,662

 

CREDITORS

   

Creditors within 1yr

5

33,043

 

Net current liabilities

   

(17,381)

Net assets

   

337

CAPITAL AND RESERVES

   

Called up share capital

 

100

Profit and loss account

 

237

Shareholders' funds

   

337

For the financial period ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 31 May 2025

.........................................
Mr J A Carretas
Director

 

JAC Lighting Limited

Notes to the Unaudited Financial Statements for the Period from 6 September 2023 to 30 September 2024

1.

General information

The company is a private company limited by share capital, incorporated in England and Wales .

The address of its registered office is:
Savoy House
Savoy Circus
London
W3 7DA
England

These financial statements were authorised for issue by the director on 31 May 2025.

2.

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentational currency is Pound Sterling (£).

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

 

JAC Lighting Limited

Notes to the Unaudited Financial Statements for the Period from 6 September 2023 to 30 September 2024 (continued)

2

Accounting policies (continued)

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Fixture and fittings

Straight line over 4 years

Computer Equipment

Straight line over 5 years

Motor vehicles

Straight line over 5 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3.

Staff numbers

The average number of persons employed by the company (including the director) during the period, was 0.

 

JAC Lighting Limited

Notes to the Unaudited Financial Statements for the Period from 6 September 2023 to 30 September 2024 (continued)

4.

Tangible assets

Fixtures and fittings
£

Office equipment
£

Motor vehicles
 £

Total
£

Cost or valuation

Additions

3,039

2,299

17,000

22,338

At 30 September 2024

3,039

2,299

17,000

22,338

Depreciation

Charge for the period

760

460

3,400

4,620

At 30 September 2024

760

460

3,400

4,620

Carrying amount

At 30 September 2024

2,279

1,839

13,600

17,718

5.

Creditors

Creditors: amounts falling due within one year

30.09.24
£

Due within one year

Taxation and social security

4,549

Other creditors

28,494

33,043

Included in other creditors is an amount of £28,494 owed to the director. No interest or repayment terms have been set.