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REGISTERED NUMBER: 03180066 (England and Wales)








Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Complete Lighting Services Limited

Complete Lighting Services Limited (Registered number: 03180066)

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


Complete Lighting Services Limited

Company Information
for the Year Ended 31 March 2025







DIRECTOR: C A Ball





SECRETARY: T J Ball





REGISTERED OFFICE: Rooksdown House
Southern Road
Basingstoke
Hampshire
RG21 3DZ





REGISTERED NUMBER: 03180066 (England and Wales)





ACCOUNTANTS: Lane Monnington Welton
Chartered Accountants
Riverside View
Basing Road
Old Basing
Basingstoke
Hampshire
RG24 7AL

Complete Lighting Services Limited (Registered number: 03180066)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 76,139 20,983
Investments 5 112 112
76,251 21,095

CURRENT ASSETS
Stocks 25,000 50,000
Debtors 6 217,215 243,564
Cash at bank and in hand 416,607 359,382
658,822 652,946
CREDITORS
Amounts falling due within one year 7 226,753 224,348
NET CURRENT ASSETS 432,069 428,598
TOTAL ASSETS LESS CURRENT
LIABILITIES

508,320

449,693

CAPITAL AND RESERVES
Called up share capital 9 400 400
Retained earnings 507,920 449,293
SHAREHOLDERS' FUNDS 508,320 449,693

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.

Complete Lighting Services Limited (Registered number: 03180066)

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 10 June 2025 and were signed by:





C A Ball - Director


Complete Lighting Services Limited (Registered number: 03180066)

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


1. STATUTORY INFORMATION

Complete Lighting Services 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 cost
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Debtors and creditors payable/receivable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Loans and borrowings
Loans and borrowings are initially recognised at the transaction price, including transaction costs. Subsequently they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Investments
Investments are held at fair value, through the profit and loss.

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.


Complete Lighting Services Limited (Registered number: 03180066)

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


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date, adjusted for indexation where applicable.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Impairment
Assets not measured at fair value are reviewed for any indication that an asset may be impaired at each balance sheet date. The directors review the carrying amount of the relevant assets and compare them to their market values and recoverable amounts. Where the carrying amount exceeds this, an impairment loss is recognised in profit or loss, unless the asset is carried at a revalued amount, where the impairment loss is a revaluation decrease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2024 7,315 7,720 59,159 9,506 83,700
Additions - - 79,990 - 79,990
Disposals (7,315 ) (7,720 ) (59,159 ) (6,125 ) (80,319 )
At 31 March 2025 - - 79,990 3,381 83,371
DEPRECIATION
At 1 April 2024 7,315 7,720 40,441 7,241 62,717
Charge for year - - 5,000 1,116 6,116
Eliminated on disposal (7,315 ) (7,720 ) (40,441 ) (6,125 ) (61,601 )
At 31 March 2025 - - 5,000 2,232 7,232
NET BOOK VALUE
At 31 March 2025 - - 74,990 1,149 76,139
At 31 March 2024 - - 18,718 2,265 20,983

Complete Lighting Services Limited (Registered number: 03180066)

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


5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 April 2024
and 31 March 2025 112
NET BOOK VALUE
At 31 March 2025 112
At 31 March 2024 112

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 211,923 238,597
Other debtors 5,292 4,967
217,215 243,564

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade creditors 108,911 161,011
Taxation and social security 101,002 57,185
Other creditors 16,840 6,152
226,753 224,348

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.3.25 31.3.24
£    £   
Within one year 36,000 7,431
Between one and five years 45,000 -
81,000 7,431

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.3.24
value: £    £   
400 Ordinary £1 400 400