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REGISTERED NUMBER: 03272314 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2024

for

ROXYLIGHT HOLDINGS LIMITED

ROXYLIGHT HOLDINGS LIMITED (Registered number: 03272314)






Contents of the Financial Statements
for the Year Ended 30 November 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ROXYLIGHT HOLDINGS LIMITED

Company Information
for the Year Ended 30 November 2024







DIRECTOR: D C Miller





REGISTERED OFFICE: 50 Aylesbury Road
Aston Clinton
Aylesbury
Buckinghamshire
HP22 5AH





REGISTERED NUMBER: 03272314 (England and Wales)





ACCOUNTANTS: Golder Baqa Limited
Ground Floor
1 Baker's Row
London
EC1R 3DB

ROXYLIGHT HOLDINGS LIMITED (Registered number: 03272314)

Balance Sheet
30 November 2024

30.11.24 30.11.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 250,000 250,000
Investments 5 257,685 257,685
507,685 507,685

CURRENT ASSETS
Debtors 6 3,130,361 2,790,393
Cash at bank 1,644 1,785
3,132,005 2,792,178
CREDITORS
Amounts falling due within one year 7 2,626,710 1,646,989
NET CURRENT ASSETS 505,295 1,145,189
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,012,980

1,652,874

CAPITAL AND RESERVES
Called up share capital 150 150
Revaluation reserve 8 72,944 72,944
Retained earnings 939,886 1,579,780
1,012,980 1,652,874

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

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 14 August 2025 and were signed by:




D C Miller - Director


ROXYLIGHT HOLDINGS LIMITED (Registered number: 03272314)

Notes to the Financial Statements
for the Year Ended 30 November 2024

1. STATUTORY INFORMATION

ROXYLIGHT HOLDINGS 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value.

Preparation of consolidated financial statements
The financial statements contain information about ROXYLIGHT HOLDINGS LIMITED as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

Tangible fixed assets
Tangible fixed assets are initially recorded at cost plus a revaluation amount as decided by the directors.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildingsNo depreciation
Motor vehicles 20% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

In accordance with Financial Reporting Standard for Smaller Entities, land and buildings are not depreciated on the grounds that the economic life is greater than 50 years and any depreciation charge would not be material to the financial statements.

ROXYLIGHT HOLDINGS LIMITED (Registered number: 03272314)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Freehold
property
£   
COST
At 1 December 2023
and 30 November 2024 250,000
NET BOOK VALUE
At 30 November 2024 250,000
At 30 November 2023 250,000

The land and buildings are valued at £250,000. The cost was £177,056.

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 December 2023
and 30 November 2024 257,685
NET BOOK VALUE
At 30 November 2024 257,685
At 30 November 2023 257,685

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Trade debtors 4,534 1,914
Amounts owed by group undertakings 3,124,735 2,780,014
Other debtors 1,092 8,465
3,130,361 2,790,393

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Trade creditors 13,280 -
Amounts owed to group undertakings 1,754,642 697,395
VAT - 2,257
Other creditors 1,224 15,417
Loan 857,564 931,920
2,626,710 1,646,989

ROXYLIGHT HOLDINGS LIMITED (Registered number: 03272314)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

8. RESERVES
Revaluation
reserve
£   
At 1 December 2023
and 30 November 2024 72,944

The revaluation reserve is not realised and not distributable.

9. HOLDING COMPANY

The holding company is James Lawson Holdings Limited.