IRIS Accounts Production v25.1.4.42 04516039 director 1.11.23 31.10.24 31.10.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh045160392023-10-31045160392024-10-31045160392023-11-012024-10-31045160392022-10-31045160392022-11-012023-10-31045160392023-10-3104516039ns15:EnglandWales2023-11-012024-10-3104516039ns14:PoundSterling2023-11-012024-10-3104516039ns10:Director12023-11-012024-10-3104516039ns10:PrivateLimitedCompanyLtd2023-11-012024-10-3104516039ns10:SmallEntities2023-11-012024-10-3104516039ns10:AuditExempt-NoAccountantsReport2023-11-012024-10-3104516039ns10:SmallCompaniesRegimeForDirectorsReport2023-11-012024-10-3104516039ns10:SmallCompaniesRegimeForAccounts2023-11-012024-10-3104516039ns10:FullAccounts2023-11-012024-10-310451603912023-11-012024-10-3104516039ns10:CompanySecretary12023-11-012024-10-3104516039ns10:RegisteredOffice2023-11-012024-10-3104516039ns5:CurrentFinancialInstruments2024-10-3104516039ns5:CurrentFinancialInstruments2023-10-3104516039ns5:ShareCapital2024-10-3104516039ns5:ShareCapital2023-10-3104516039ns5:RetainedEarningsAccumulatedLosses2024-10-3104516039ns5:RetainedEarningsAccumulatedLosses2023-10-3104516039ns5:LongLeaseholdAssetsns5:LandBuildings2023-11-012024-10-3104516039ns5:ComputerEquipment2023-11-012024-10-3104516039ns5:NetGoodwill2023-10-3104516039ns5:NetGoodwill2024-10-3104516039ns5:NetGoodwill2023-10-3104516039ns5:LongLeaseholdAssetsns5:LandBuildings2023-10-3104516039ns5:ComputerEquipment2023-10-3104516039ns5:LongLeaseholdAssetsns5:LandBuildings2024-10-3104516039ns5:ComputerEquipment2024-10-3104516039ns5:LongLeaseholdAssetsns5:LandBuildings2023-10-3104516039ns5:ComputerEquipment2023-10-3104516039ns5:WithinOneYearns5:CurrentFinancialInstruments2024-10-3104516039ns5:WithinOneYearns5:CurrentFinancialInstruments2023-10-31
REGISTERED NUMBER: 04516039 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024

FOR

SPECIALIST LIGHTING SERVICES (UK) LTD

SPECIALIST LIGHTING SERVICES (UK) LTD (REGISTERED NUMBER: 04516039)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SPECIALIST LIGHTING SERVICES (UK) LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2024







DIRECTOR: M J Holway





SECRETARY:





REGISTERED OFFICE: 3 Avon Valley Business Park
Chapel Way
St Annes
Bristol
BS4 4EU





REGISTERED NUMBER: 04516039 (England and Wales)





ACCOUNTANTS: Keller & Co
367b Church Road
Frampton Cotterell
Bristol
BS36 2AQ

SPECIALIST LIGHTING SERVICES (UK) LTD (REGISTERED NUMBER: 04516039)

BALANCE SHEET
31 OCTOBER 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 47,760 51,602
47,760 51,602

CURRENT ASSETS
Stocks 29,159 20,726
Debtors 6 1,202,497 998,744
Cash at bank and in hand 372,080 90,431
1,603,736 1,109,901
CREDITORS
Amounts falling due within one year 7 (430,086 ) (264,121 )
NET CURRENT ASSETS 1,173,650 845,780
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,221,410

897,382

PROVISIONS FOR LIABILITIES (11,940 ) (12,900 )
NET ASSETS 1,209,470 884,482

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,209,370 884,382
1,209,470 884,482

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 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.

SPECIALIST LIGHTING SERVICES (UK) LTD (REGISTERED NUMBER: 04516039)

BALANCE SHEET - continued
31 OCTOBER 2024


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 June 2025 and were signed by:





M J Holway - Director


SPECIALIST LIGHTING SERVICES (UK) LTD (REGISTERED NUMBER: 04516039)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1. STATUTORY INFORMATION

Specialist Lighting Services (UK) Ltd 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.
Long leasehold - 4% on cost
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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 8 ) .

SPECIALIST LIGHTING SERVICES (UK) LTD (REGISTERED NUMBER: 04516039)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2023
and 31 October 2024 124,500
AMORTISATION
At 1 November 2023
and 31 October 2024 124,500
NET BOOK VALUE
At 31 October 2024 -
At 31 October 2023 -

5. TANGIBLE FIXED ASSETS
Long Computer
leasehold equipment Totals
£    £    £   
COST
At 1 November 2023
and 31 October 2024 67,889 5,292 73,181
DEPRECIATION
At 1 November 2023 18,080 3,499 21,579
Charge for year 2,715 1,127 3,842
At 31 October 2024 20,795 4,626 25,421
NET BOOK VALUE
At 31 October 2024 47,094 666 47,760
At 31 October 2023 49,809 1,793 51,602

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 419,361 139,322
Other debtors 783,136 859,422
1,202,497 998,744

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 205,789 119,999
Taxation and social security 215,086 136,122
Other creditors 9,211 8,000
430,086 264,121

SPECIALIST LIGHTING SERVICES (UK) LTD (REGISTERED NUMBER: 04516039)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

8. RELATED PARTY DISCLOSURES

During the year the company loaned its director, Mr M J Holway, £3,924.

This was repaid in full on 1st November 2024.

9. ULTIMATE CONTROLLING PARTY

100% of the shares in this company are owned by Connected Light Holdings Ltd. The person with significant control of the holding company is Mr M J Holway, who is also the director of this company.

During the previous year the company loaned £667,522 to the holding company. This is repayable on demand and included within current debtors in the balance sheet.