REGISTERED NUMBER: 07250220 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

LIGHTER BUSINESS SOLUTIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs L Lambert

R L N Chapman

REGISTERED OFFICE:

87 Worship Street

London

EC2A 2BE

REGISTERED NUMBER:

07250220 (England and Wales)

ACCOUNTANTS:

Platt Rushton LLP

Sutherland House

1759 London Road

Leigh on Sea

Essex

SS9 2RZ

FIXED ASSETS

Tangible assets

4

8,639

7,869

CURRENT ASSETS

Debtors

5

149,988

159,278

Cash at bank

198,949

286,631

348,937

445,909

CREDITORS

Amounts falling due within one year

6

161,188

226,954

NET CURRENT ASSETS

187,749

218,955

TOTAL ASSETS LESS CURRENT LIABILITIES

196,388

226,824

CREDITORS

Amounts falling due after more than one year

7

26,403

31,879

NET ASSETS

169,985

194,945

CAPITAL AND RESERVES

Called up share capital

600

500

Retained earnings

169,385

194,445

169,985

194,945

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.

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 10 September 2025 and were signed on its behalf by:

R L N Chapman - Director

1.	STATUTORY INFORMATION

Lighter Business Solutions 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.

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

-

15% on reducing balance and Straight line over 3 years

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.

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 15 (2023 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

30,983

Additions

4,963

At 31 December 2024

35,946

DEPRECIATION

At 1 January 2024

23,114

Charge for year

4,193

At 31 December 2024

27,307

NET BOOK VALUE

At 31 December 2024

8,639

At 31 December 2023

7,869

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

119,812

144,036

Other debtors

30,176

15,242

149,988

159,278

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

5,475

7,261

Trade creditors

21,276

27,446

Taxation and social security

125,762

160,597

Other creditors

8,675

31,650

161,188

226,954

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans

26,403

31,879

2024

2023

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

3,082

9,133