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Registered number: 11897100
CITY LIGHT SYSTEM LTD
Unaudited Financial Statements
For The Year Ended 30 April 2025
A-Z Z-A COMPANIES
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Director Mr Maher Issa
Company Number 11897100
Registered Office 108 Pine Gardens
Ruislip
HA4 9TH
Accountants A-Z Z-A COMPANIES
Naba Abdulrazak AFA MIPA
DOOR 11
203-205 THE VALE
ACTON
LONDON
W3 7QS
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Balance Sheet
Registered number: 11897100
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,119 14,305
12,119 14,305
CURRENT ASSETS
Stocks 5 11,412 23,448
Debtors 6 417 1,117
Cash at bank and in hand 32,185 38,525
44,014 63,090
Creditors: Amounts Falling Due Within One Year 7 (100,119 ) (137,353 )
NET CURRENT ASSETS (LIABILITIES) (56,105 ) (74,263 )
TOTAL ASSETS LESS CURRENT LIABILITIES (43,986 ) (59,958 )
Creditors: Amounts Falling Due After More Than One Year 8 (6,060 ) (8,943 )
NET LIABILITIES (50,046 ) (68,901 )
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Profit and Loss Account (51,046 ) (69,901 )
SHAREHOLDERS' FUNDS (50,046) (68,901)
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For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Maher Issa
Director
28/09/2025
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
CITY LIGHT SYSTEM LTD is a private company, limited by shares, incorporated in England & Wales, registered number 11897100 . The registered office is 108 Pine Gardens, Ruislip, HA4 9TH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% on Diminishing Balance
Motor Vehicles 10% on Diminishing Balance
Computer Equipment 20% on Diminishing Balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 8)
9 8
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2024 9,843 7,500 1,041 18,384
As at 30 April 2025 9,843 7,500 1,041 18,384
Depreciation
As at 1 May 2024 3,121 750 208 4,079
Provided during the period 1,344 675 167 2,186
As at 30 April 2025 4,465 1,425 375 6,265
Net Book Value
As at 30 April 2025 5,378 6,075 666 12,119
As at 1 May 2024 6,722 6,750 833 14,305
5. Stocks
2025 2024
£ £
Stock 11,412 23,448
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 417 1,117
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 19,910 23,950
Bank loans and overdrafts 3,513 10,461
PAYE Control Account 895 228
VAT Control Account 5,544 10,366
Net wages 9,892 6,905
Accruals 290 290
Director's loan account 60,075 85,153
100,119 137,353
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8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 6,060 8,943
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
10. Ultimate Controlling Party
The company's ultimate controlling party is Mr Maher ISSA by virtue of his ownership of 100% of the issued share capital in the company.
11. Relief from Corporation Tax Losses
Losses carried forward from the previous accounting period were utilised against current year's Trade/Total profits.Relief is shown on CT600.
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