REGISTERED NUMBER: 09940893 (England and Wales)

LENS FLARE TV LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S A Makin

S Spence

REGISTERED OFFICE:

126 Metroplex Business Park

Broadway

Salford

M50 2UW

REGISTERED NUMBER:

09940893 (England and Wales)

ACCOUNTANTS:

Clarke Nicklin LLP

Chartered Accountants

Clarke Nicklin House

Brooks Drive

Cheadle Royal Business Park

Cheadle

Cheshire

SK8 3TD

FIXED ASSETS

Tangible assets

4

387,589

426,433

CURRENT ASSETS

Debtors

5

189,220

179,852

Cash at bank

121,805

60,542

311,025

240,394

CREDITORS

Amounts falling due within one year

6

181,480

191,972

NET CURRENT ASSETS

129,545

48,422

TOTAL ASSETS LESS CURRENT LIABILITIES

517,134

474,855

CREDITORS

Amounts falling due after more than one year

7

(4,167

)

(14,167

)

PROVISIONS FOR LIABILITIES

(106,090

)

(103,070

)

NET ASSETS

406,877

357,618

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

406,777

357,518

SHAREHOLDERS' FUNDS

406,877

357,618

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 September 2025 and were signed on its behalf by:

S A Makin - Director

S Spence - Director

1.	STATUTORY INFORMATION

Lens Flare TV 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.

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.

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 8 (2023 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

1,091,086

Additions

94,549

Disposals

(4,076

)

At 31 December 2024

1,181,559

DEPRECIATION

At 1 January 2024

664,653

Charge for year

131,915

Eliminated on disposal

(2,598

)

At 31 December 2024

793,970

NET BOOK VALUE

At 31 December 2024

387,589

At 31 December 2023

426,433

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

135,506

118,200

Other debtors

53,714

61,652

189,220

179,852

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

10,000

10,000

Hire purchase contracts and finance leases

16,523

47,436

Trade creditors

13,614

49,106

Taxation and social security

60,608

19,352

Other creditors

80,735

66,078

181,480

191,972

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans

4,167

14,167

8.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.