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REGISTERED NUMBER: 05933778 (England and Wales)











Unaudited Financial Statements

for the Year Ended 31st March 2025

for

Mike Harding Lighting Solutions Ltd.

Mike Harding Lighting Solutions Ltd. (Registered number: 05933778)






Contents of the Financial Statements
for the Year Ended 31st March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Mike Harding Lighting Solutions Ltd.

Company Information
for the Year Ended 31st March 2025







DIRECTOR: M P Harding





REGISTERED OFFICE: 14 Church Street
Whitchurch
Hampshire
RG28 7AB





REGISTERED NUMBER: 05933778 (England and Wales)





ACCOUNTANTS: Wheeler & Co Ltd
Chartered Accountants
The Shrubbery
14 Church Street
Whitchurch
Hampshire
RG28 7AB

Mike Harding Lighting Solutions Ltd. (Registered number: 05933778)

Balance Sheet
31st March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 62,442 56,580
Investment property 5 314,047 187,804
376,489 244,384

CURRENT ASSETS
Debtors 6 80,836 79,616
Cash at bank and in hand 24,626 60,630
105,462 140,246
CREDITORS
Amounts falling due within one year 7 71,530 82,203
NET CURRENT ASSETS 33,932 58,043
TOTAL ASSETS LESS CURRENT
LIABILITIES

410,421

302,427

CREDITORS
Amounts falling due after more than one
year

8

(158,835

)

(51,389

)

PROVISIONS FOR LIABILITIES (14,150 ) (14,150 )
NET ASSETS 237,436 236,888

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 237,336 236,788
SHAREHOLDERS' FUNDS 237,436 236,888

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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.

Mike Harding Lighting Solutions Ltd. (Registered number: 05933778)

Balance Sheet - continued
31st March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 4th July 2025 and were signed by:





M P Harding - Director


Mike Harding Lighting Solutions Ltd. (Registered number: 05933778)

Notes to the Financial Statements
for the Year Ended 31st March 2025

1. STATUTORY INFORMATION

Mike Harding Lighting Solutions 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.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 25% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 2 ) .

Mike Harding Lighting Solutions Ltd. (Registered number: 05933778)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2025

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st April 2024 95,456
Additions 24,145
Disposals (7,537 )
At 31st March 2025 112,064
DEPRECIATION
At 1st April 2024 38,876
Charge for year 16,683
Eliminated on disposal (5,937 )
At 31st March 2025 49,622
NET BOOK VALUE
At 31st March 2025 62,442
At 31st March 2024 56,580

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1st April 2024 187,804
Additions 126,243
At 31st March 2025 314,047
NET BOOK VALUE
At 31st March 2025 314,047
At 31st March 2024 187,804

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 69,875 62,726
Other debtors 2,139 7,300
VAT 8,118 7,292
Prepayments and accrued income 704 2,298
80,836 79,616

Mike Harding Lighting Solutions Ltd. (Registered number: 05933778)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 12,052 10,000
Trade creditors 31,431 50,515
Tax 23,799 17,802
Social security and other taxes 3,985 3,236
Directors' current accounts 263 404
Accrued expenses - 246
71,530 82,203

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£    £   
Bank loans - 1-2 years 12,500 12,500
Bank loans more 5 yr by instal 146,335 38,889
158,835 51,389

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 146,335 38,889

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st March 2025 and 31st March 2024:

31.3.25 31.3.24
£    £   
M P Harding
Balance outstanding at start of year (404 ) (99 )
Amounts repaid 141 (305 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (263 ) (404 )