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Company registration number: 10036916
Spotlite Business Services Limited
Unaudited filleted financial statements
31 March 2025
Spotlite Business Services Limited
Contents
Directors and other information
Accountant's report
Statement of financial position
Notes to the financial statements
Spotlite Business Services Limited
Directors and other information
Directors D D Crack
L A Pilkington
Company number 10036916
Registered office Dish Manchester
Heron House
47 Lloyd Street
Manchester
M2 5LE
Accountant Hailwood & Co.
392-394 Hoylake Road
Moreton
Wirral
CH46 6DF
Spotlite Business Services Limited
Chartered accountant's report to the board of directors on the preparation of the
unaudited statutory financial statements of Spotlite Business Services Limited
Year ended 31 March 2025
As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 March 2025 which comprise the statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
Hailwood & Co.
Chartered Accountants
392-394 Hoylake Road
Moreton
Wirral
CH46 6DF
10 July 2025
Spotlite Business Services Limited
Statement of financial position
31 March 2025
2025 2024
Note £ £ £ £
Current assets
Debtors 5 60,853 13,537
Cash at bank and in hand 871 32
_______ _______
61,724 13,569
Creditors: amounts falling due
within one year 6 ( 57,585) ( 7,631)
_______ _______
Net current assets 4,139 5,938
_______ _______
Total assets less current liabilities 4,139 5,938
_______ _______
Net assets 4,139 5,938
_______ _______
Capital and reserves
Called up share capital 1 1
Profit and loss account 4,138 5,937
_______ _______
Shareholder funds 4,139 5,938
_______ _______
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 10 July 2025 , and are signed on behalf of the board by:
D D Crack
Director
Company registration number: 10036916
Spotlite Business Services Limited
Notes to the financial statements
Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England. The address of the registered office is Dish Manchester, Heron House, 47 Lloyd Street, Manchester, M2 5LE.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
4. Employee numbers
The average number of persons employed by the company during the year amounted to Nil (2024: Nil).
5. Debtors
2025 2024
£ £
Trade debtors 36,005 -
Amounts owed by group undertakings and undertakings in which the company has a participating interest 24,848 13,537
_______ _______
60,853 13,537
_______ _______
6. Creditors: amounts falling due within one year
2025 2024
£ £
Trade creditors 16,002 -
Corporation tax 20,879 1,392
Social security and other taxes 12,435 354
Other creditors 8,269 5,885
_______ _______
57,585 7,631
_______ _______
7. Controlling party
The ultimate controlling party of the company is the directors by virtue of having control and share ownership of CDD Services Ltd.
8. Directors' advances, credits and guarantees
All movements on directors' advances, credits and guarantees, were as would be expected under normal market conditions, not material in terms of risk or benefits arising and would therefore not influence the users of these accounts when assessing the financial position of the company.