Company Registration No. 08369473 (England and Wales)
Moth Lighting Ltd
Unaudited accounts
for the year ended 31 December 2024
Moth Lighting Ltd
Unaudited accounts
Contents
Moth Lighting Ltd
Company Information
for the year ended 31 December 2024
Company Number
08369473 (England and Wales)
Registered Office
Rear of 22 High Street
Caterham
Surrey
CR3 5UA
Moth Lighting Ltd
Statement of financial position
as at 31 December 2024
Tangible assets
13,997
22,315
Cash at bank and in hand
(10,336)
31,605
Creditors: amounts falling due within one year
(60,578)
(100,969)
Net current liabilities
(53,156)
(49,094)
Total assets less current liabilities
(39,159)
(26,779)
Creditors: amounts falling due after more than one year
6,462
4,106
Provisions for liabilities
Net liabilities
(32,890)
(22,866)
Called up share capital
1
1
Profit and loss account
(32,891)
(22,867)
Shareholders' funds
(32,890)
(22,866)
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 September 2025 and were signed on its behalf by
Stuart Alan Moth
Director
Company Registration No. 08369473
Moth Lighting Ltd
Notes to the Accounts
for the year ended 31 December 2024
Moth Lighting Ltd is a private company, limited by shares, registered in England and Wales, registration number 08369473. The registered office is Rear of 22 High Street, Caterham, Surrey, CR3 5UA.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
The financial statements have been prepared on a going concern basis.The companies ongoing activities are dependent upon the continued support of the director who has undertaken to provide such support for the foreseeable future.
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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20 % reducing balance
Fixtures & fittings
20 % reducing balance
Computer equipment
33.33 % reducing balance
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Moth Lighting Ltd
Notes to the Accounts
for the year ended 31 December 2024
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 January 2024
9,433
17,835
1,525
3,260
32,053
At 31 December 2024
9,433
17,835
1,525
3,260
32,053
At 1 January 2024
5,366
-
1,368
3,004
9,738
Charge for the year
814
5,885
39
84
6,822
Surplus on revaluation
1,496
-
-
-
1,496
At 31 December 2024
7,676
5,885
1,407
3,088
18,056
At 31 December 2024
1,757
11,950
118
172
13,997
At 31 December 2023
4,067
17,835
157
256
22,315
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2024
2023
Trade creditors
58,930
82,721
Taxes and social security
3,237
(12,090)
Other creditors
10,806
(120)
Loans from directors
-
30,398
7
Creditors: amounts falling due after more than one year
2024
2023
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
Moth Lighting Ltd
Notes to the Accounts
for the year ended 31 December 2024
9
Transactions with related parties
The company was under the control of Mr Stuart Moth throughout the current year.Mr S Moth is the managing director and sole shareholder.
10
Average number of employees
During the year the average number of employees was 1 (2023: 1).