Registered number
08698396
Mount Lighting Ltd
Directors' Report and Unaudited Financial Statements
31 March 2025
Mount Lighting Ltd
Registered number: 08698396
Balance Sheet
as at 31 March 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 4 3,812,173 924,026
Current assets
Stocks 1,208,799 1,087,910
Debtors 5 1,143,869 1,323,791
Cash at bank and in hand 139,494 79,522
2,492,162 2,491,223
Creditors: amounts falling due within one year 6 (911,904) (812,072)
Net current assets 1,580,258 1,679,151
Total assets less current liabilities 5,392,431 2,603,177
Creditors: amounts falling due after more than one year 7 (2,186,644) (33,278)
Provisions for liabilities (1,752) (3,504)
Net assets 3,204,035 2,566,395
Capital and reserves
Ordinary shares 210 210
Preference shares 75,000 75,000
Profit and loss account 3,128,825 2,491,185
Shareholders' funds 3,204,035 2,566,395
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr Yorick Tuffin
Director
Approved by the board on 20 June 2025
Mount Lighting Ltd
Notes to the Accounts
for the year ended 31 March 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
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 the 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.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 19 19
3 Intangible fixed assets £
Goodwill:
Cost
At 1 April 2024 1,000,000
At 31 March 2025 1,000,000
Amortisation
At 1 April 2024 1,000,000
At 31 March 2025 1,000,000
Net book value
At 31 March 2025 -
Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
4 Tangible fixed assets
Land and buildings Plant and machinery etc Motor vehicles Total
£ £ £ £
Cost
At 1 April 2024 801,617 41,775 201,882 1,045,274
Additions 2,563,535 372,506 64,091 3,000,132
At 31 March 2025 3,365,152 414,281 265,973 4,045,406
Depreciation
At 1 April 2024 - 41,775 79,473 121,248
Charge for the year - 74,501 37,484 111,985
At 31 March 2025 - 116,276 116,957 233,233
Net book value
At 31 March 2025 3,365,152 298,005 149,016 3,812,173
At 31 March 2024 801,617 - 122,409 924,026
5 Debtors 2025 2024
£ £
Trade debtors 719,818 1,300,032
Other debtors 393,692 -
Prepayments 30,359 23,759
1,143,869 1,323,791
6 Creditors: amounts falling due within one year 2025 2024
£ £
Company credit card 20,691 47,685
Trade creditors 253,932 145,739
Social security costs and other taxes 371,165 576,555
Accruals 2,116 42,093
Other loans 264,000 -
911,904 812,072
7 Creditors: amounts falling due after one year 2025 2024
£ £
Bank loans 2,019,201 -
Other creditors 167,443 33,278
2,186,644 33,278
8 Related party transactions
Amount due to directors and shareholders as at the year end is £167,443 (2024: £33,278).
9 Other information
Mount Lighting Ltd is a private company limited by shares and incorporated in England. Its registered office is:
Unit C
Cradock Road
Luton
Bedfordshire
LU4 0JF
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