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REGISTERED NUMBER: 08943471 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

SIMON MARSH LIGHTING LIMITED

SIMON MARSH LIGHTING LIMITED (Registered number: 08943471)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SIMON MARSH LIGHTING LIMITED

Company Information
for the Year Ended 31 March 2025







DIRECTOR: S A Marsh





REGISTERED OFFICE: 35 Hall Pool Drive
Offerton
Stockport
SK2 5ED





REGISTERED NUMBER: 08943471 (England and Wales)





ACCOUNTANTS: HAMPSON AND COMPANY
35 Hall Pool Drive
St Johns Wood
Offerton
Stockport
Cheshire
SK2 5ED

SIMON MARSH LIGHTING LIMITED (Registered number: 08943471)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 1,314 1,984

CURRENT ASSETS
Debtors 5 - 131
Cash at bank 11,458 12,280
11,458 12,411
CREDITORS
Amounts falling due within one year 6 9,877 8,820
NET CURRENT ASSETS 1,581 3,591
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,895

5,575

CREDITORS
Amounts falling due after more than one
year

7

(333

)

(2,333

)

PROVISIONS FOR LIABILITIES (244 ) (396 )
NET ASSETS 2,318 2,846

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 2,218 2,746
SHAREHOLDERS' FUNDS 2,318 2,846

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

SIMON MARSH LIGHTING LIMITED (Registered number: 08943471)

Balance Sheet - continued
31 March 2025


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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 June 2025 and were signed by:





S A Marsh - Director


SIMON MARSH LIGHTING LIMITED (Registered number: 08943471)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

SIMON MARSH LIGHTING LIMITED is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

SIMON MARSH LIGHTING LIMITED (Registered number: 08943471)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 April 2024
and 31 March 2025 1,060 1,845 2,455 5,360
DEPRECIATION
At 1 April 2024 998 995 1,383 3,376
Charge for year 15 127 528 670
At 31 March 2025 1,013 1,122 1,911 4,046
NET BOOK VALUE
At 31 March 2025 47 723 544 1,314
At 31 March 2024 62 850 1,072 1,984

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors - 131

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 2,000 2,000
Taxation 2,873 3,332
Social security and other taxes 434 -
Directors' loan accounts 2,945 2,804
Accrued expenses 1,625 684
9,877 8,820

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£    £   
Bank loans - 2-5 years 333 2,333

8. ULTIMATE CONTROLLING PARTY

The controlling party is S A Marsh.