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Registered number: 06993325
Workwithlight Limited
Financial Statements
For The Year Ended 31 October 2024
Heelan Associates Ltd
1 The Briars
Waterberry Drive
Waterlooville
Hampshire
PO7 7YH
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 06993325
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 20,964 16,983
20,964 16,983
CURRENT ASSETS
Debtors 5 17,427 17,228
Cash at bank and in hand 42,643 18,146
60,070 35,374
Creditors: Amounts Falling Due Within One Year 6 (20,957 ) (31,615 )
NET CURRENT ASSETS (LIABILITIES) 39,113 3,759
TOTAL ASSETS LESS CURRENT LIABILITIES 60,077 20,742
NET ASSETS 60,077 20,742
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 60,075 20,740
SHAREHOLDERS' FUNDS 60,077 20,742
For the year ending 31 October 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
Mr Jonathan Evans
Director
14 May 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Workwithlight Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06993325 . The registered office is 1 The Briars, Waterberry Drive, Waterlooville, Hampshire, PO7 7YH.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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 over 5 years
Fixtures & Fittings 18% reducing balance
Computer Equipment over 5 years
2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
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 years 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.
Current tax is recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current tax is recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2023 7,471 21,339 21,177 49,987
Additions - - 11,762 11,762
As at 31 October 2024 7,471 21,339 32,939 61,749
Depreciation
As at 1 November 2023 5,472 17,419 10,113 33,004
Provided during the period 499 700 6,582 7,781
As at 31 October 2024 5,971 18,119 16,695 40,785
Net Book Value
As at 31 October 2024 1,500 3,220 16,244 20,964
As at 1 November 2023 1,999 3,920 11,064 16,983
Page 2
Page 3
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 17,370 17,037
Other debtors 57 191
17,427 17,228
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 731 825
Bank loans and overdrafts 8,233 13,262
Other creditors 596 8,869
Taxation and social security 11,397 8,659
20,957 31,615
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
8. Related Party Transactions
Included within other creditors is the amount of £567 (2023 - £8,869) owed to the director. This amount is undated, unsecured, interest free and repayable upon demand.
9. Controlling Party
The controlling party is Mr J Evans, as the director and shareholder.
Page 3