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REGISTERED NUMBER: 07445260 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

ARK LIGHTING LTD

ARK LIGHTING LTD (REGISTERED NUMBER: 07445260)






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


ARK LIGHTING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTOR: Mr M Kenyon





REGISTERED OFFICE: McGann House
Chesham Road
Barnsley
South Yorkshire
S70 2NT





REGISTERED NUMBER: 07445260 (England and Wales)





ACCOUNTANTS: Gibson Booth Limited
12 Victoria Road
Barnsley
South Yorkshire
S70 2BB

ARK LIGHTING LTD (REGISTERED NUMBER: 07445260)

BALANCE SHEET
31 MARCH 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 12,416 16,539

CURRENT ASSETS
Stocks 5 45,134 40,123
Debtors 6 502,988 548,326
Cash at bank 2,023 8,785
550,145 597,234
CREDITORS
Amounts falling due within one year 7 212,615 208,599
NET CURRENT ASSETS 337,530 388,635
TOTAL ASSETS LESS CURRENT LIABILITIES 349,946 405,174

CREDITORS
Amounts falling due after more than
one year

8

-

(41,181

)

PROVISIONS FOR LIABILITIES (2,359 ) (3,142 )
NET ASSETS 347,587 360,851

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 347,487 360,751
SHAREHOLDERS' FUNDS 347,587 360,851

ARK LIGHTING LTD (REGISTERED NUMBER: 07445260)

BALANCE SHEET - continued
31 MARCH 2025


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.

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 and authorised for issue by the director and authorised for issue on 2 July 2025 and were signed by:





Mr M Kenyon - Director


ARK LIGHTING LTD (REGISTERED NUMBER: 07445260)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

Ark Lighting 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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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.

Significant judgements and estimates
No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover
Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.

Turnover from the sale of lighting is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on receipt of consideration.

ARK LIGHTING LTD (REGISTERED NUMBER: 07445260)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

2. ACCOUNTING POLICIES - continued

Tangible fixed assets
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Plant and machinery - 25% on reducing balance
Office equipment - 33% on reducing balance
Fixtures and fittings - 33% on reducing balance
Motor vehicles - 25% on reducing balance

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport and handling costs in bringing stocks to their present location and condition.

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.

ARK LIGHTING LTD (REGISTERED NUMBER: 07445260)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

2. ACCOUNTING POLICIES - continued

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

ARK LIGHTING LTD (REGISTERED NUMBER: 07445260)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and Office and Motor
machinery equipment fittings vehicles Totals
£    £    £    £    £   
COST
At 1 April 2024 4,809 11,574 3,035 55,995 75,413
Additions - - 237 - 237
At 31 March 2025 4,809 11,574 3,272 55,995 75,650
DEPRECIATION
At 1 April 2024 4,223 9,227 2,757 42,667 58,874
Charge for year 147 783 98 3,332 4,360
At 31 March 2025 4,370 10,010 2,855 45,999 63,234
NET BOOK VALUE
At 31 March 2025 439 1,564 417 9,996 12,416
At 31 March 2024 586 2,347 278 13,328 16,539

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:
Motor
vehicles
£   
COST
At 1 April 2024
and 31 March 2025 55,995
DEPRECIATION
At 1 April 2024 42,667
Charge for year 3,332
At 31 March 2025 45,999
NET BOOK VALUE
At 31 March 2025 9,996
At 31 March 2024 13,328

ARK LIGHTING LTD (REGISTERED NUMBER: 07445260)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

5. STOCKS
31.3.25 31.3.24
£    £   
Stocks 45,134 40,123

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 122,274 124,776
Other debtors 335,791 405,254
Directors' current accounts 42,753 16,283
Prepayments 2,170 2,013
502,988 548,326

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 53,718 42,273
Trade creditors 46,826 72,911
Corporation tax 15,218 6,476
Social security and other taxes 3,565 1,565
VAT 20,552 15,143
Other creditors 612 369
Invoice financing account 69,809 66,976
Accruals and deferred income 2,315 2,886
212,615 208,599

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans - 2-5 years - 41,181

ARK LIGHTING LTD (REGISTERED NUMBER: 07445260)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.3.24
value: £    £   
51 Ordinary A £1 51 51
39 Ordinary B £1 39 39
5 Ordinary C £1 5 5
5 Ordinary D £1 5 5
100 100