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REGISTERED NUMBER: 05423320 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

LIGHTS-ON CONSULTING LIMITED

LIGHTS-ON CONSULTING LIMITED (REGISTERED NUMBER: 05423320)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30 April 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LIGHTS-ON CONSULTING LIMITED

COMPANY INFORMATION
for the year ended 30 April 2025







DIRECTORS: Mr P L B Owen
Mrs G B Owen
Mr S J Brown





SECRETARY: Mrs G B Owen





REGISTERED OFFICE: 3 & 4 Pegasus House
Pegasus Court, Tachbrook Park
Warwick
Warwickshire
CV34 6LW





REGISTERED NUMBER: 05423320 (England and Wales)





ACCOUNTANTS: Pentlands Accountants and advisors Ltd
Chartered Certified Accountants
and Registered Auditors
3 & 4 Pegasus House
Pegasus Court
Olympus Avenue
Warwick
Warwickshire
CV34 6LW

LIGHTS-ON CONSULTING LIMITED (REGISTERED NUMBER: 05423320)

BALANCE SHEET
30 April 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - 329
Tangible assets 5 4,951 7,784
4,951 8,113

CURRENT ASSETS
Debtors 6 260,552 377,738
Cash at bank 523,161 282,790
783,713 660,528
CREDITORS
Amounts falling due within one year 7 469,297 539,278
NET CURRENT ASSETS 314,416 121,250
TOTAL ASSETS LESS CURRENT
LIABILITIES

319,367

129,363

PROVISIONS FOR LIABILITIES 1,238 1,946
NET ASSETS 318,129 127,417

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 318,029 127,317
SHAREHOLDERS' FUNDS 318,129 127,417

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

LIGHTS-ON CONSULTING LIMITED (REGISTERED NUMBER: 05423320)

BALANCE SHEET - continued
30 April 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 June 2025 and were signed on its behalf by:




Mr P L B Owen - Director



Mr S J Brown - Director


LIGHTS-ON CONSULTING LIMITED (REGISTERED NUMBER: 05423320)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 April 2025


1. STATUTORY INFORMATION

Lights-On Consulting 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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Trademark & Domain names are being amortised evenly over their estimated useful life of ten years.

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

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.

LIGHTS-ON CONSULTING LIMITED (REGISTERED NUMBER: 05423320)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 April 2025


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 May 2024
and 30 April 2025 4,095
AMORTISATION
At 1 May 2024 3,766
Charge for year 329
At 30 April 2025 4,095
NET BOOK VALUE
At 30 April 2025 -
At 30 April 2024 329

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 May 2024 3,100 69,510 72,610
Additions - 4,711 4,711
At 30 April 2025 3,100 74,221 77,321
DEPRECIATION
At 1 May 2024 3,100 61,726 64,826
Charge for year - 7,544 7,544
At 30 April 2025 3,100 69,270 72,370
NET BOOK VALUE
At 30 April 2025 - 4,951 4,951
At 30 April 2024 - 7,784 7,784

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 247,620 371,399
Other debtors 12,932 6,339
260,552 377,738

LIGHTS-ON CONSULTING LIMITED (REGISTERED NUMBER: 05423320)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 April 2025


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 110,137 132,364
Taxation and social security 286,806 265,932
Other creditors 72,354 140,982
469,297 539,278

8. ULTIMATE CONTROLLING PARTY

The Company was controlled throughout the period by it's Directors