REGISTERED NUMBER: 04218716 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2023

FOR

CHRIS KEMPTON LIGHTING DESIGN LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C A Kempton

REGISTERED OFFICE:

9 Orchard Close

Bleasby

Nottinghamshire

NG14 7GF

REGISTERED NUMBER:

04218716 (England and Wales)

ACCOUNTANTS:

WBD Accountants Limited

Marlbridge House

Enterprise Way

Edenbridge

Kent

TN8 6HF

FIXED ASSETS

Tangible assets

4

3,035

2,497

CURRENT ASSETS

Debtors

5

285,170

220,945

Cash at bank

5

5,958

285,175

226,903

CREDITORS

Amounts falling due within one year

6

116,661

73,496

NET CURRENT ASSETS

168,514

153,407

TOTAL ASSETS LESS CURRENT LIABILITIES

171,549

155,904

CREDITORS

Amounts falling due after more than one year

7

(21,361

)

(30,966

)

PROVISIONS FOR LIABILITIES

(589

)

(39

)

NET ASSETS

149,599

124,899

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

8

149,499

124,799

149,599

124,899

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 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 5 September 2025 and were signed by:

C A Kempton - Director

1.	STATUTORY INFORMATION

Chris Kempton Lighting Design 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

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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2022

24,068

Additions

2,379

At 31 May 2023

26,447

DEPRECIATION

At 1 June 2022

21,571

Charge for year

1,841

At 31 May 2023

23,412

NET BOOK VALUE

At 31 May 2023

3,035

At 31 May 2022

2,497

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2023

2022

£

£

Trade debtors

14,200

-

Other debtors

270,970

220,945

285,170

220,945

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2023

2022

£

£

Bank loans and overdrafts

11,452

3,740

Trade creditors

8,553

6,061

Taxation and social security

86,160

53,712

Other creditors

10,496

9,983

116,661

73,496

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2023

2022

£

£

Bank loans

11,806

14,300

Other creditors

9,555

16,666

21,361

30,966

8.

RESERVES

Retained

earnings

£

At 1 June 2022

124,799

Profit for the year

64,700

Dividends

(40,000

)

At 31 May 2023

149,499

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2023 and 31 May 2022:

2023

2022

£

£

C A Kempton

Balance outstanding at start of year

168,804

131,652

Amounts advanced

109,577

105,205

Amounts repaid

(72,174

)

(68,053

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

206,207

168,804

10.	GOING CONCERN

The company is reliant upon the support of the director & banks/lenders to remain as a going concern. The Financial Statements have been prepared on the basis that this support will continue.