Company Registration No. 09196855 (England and Wales)
CDSILIGHTING LTD
Unaudited accounts
for the year ended 31 December 2024
CDSILIGHTING LTD
Company Information
for the year ended 31 December 2024
Directors
James Theobald
Michael Avery
Company Number
09196855 (England and Wales)
Registered Office
FROXFIELD WEST ELCOT PARK
ELCOT LANE
MARLBOROUGH
WILTSHIRE
SN8 2BG
ENGLAND
Accountants
Asset Accounting (Swindon) Ltd
Second Floor
11-12 Market Place
Faringdon
Oxfordshire
SN7 7HP
CDSILIGHTING LTD
Accountants' report
Accountants' report to the board of directors of CDSILIGHTING LTD (the company)
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 December 2024.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the balance sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give "a true and fair view".
You have determined that the company is exempt from the statutory requirement for an audit for the year ended 31 December 2024. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
Asset Accounting (Swindon) Ltd
Second Floor
11-12 Market Place
Faringdon
Oxfordshire
SN7 7HP
22 September 2025
CDSILIGHTING LTD
Statement of financial position
as at 31 December 2024
Tangible assets
3,581
2,022
Inventories
113,745
96,809
Cash at bank and in hand
136,144
116,250
Creditors: amounts falling due within one year
(251,139)
(213,662)
Net current assets
293,027
294,991
Net assets
296,608
297,013
Called up share capital
4
4
Profit and loss account
296,604
297,009
Shareholders' funds
296,608
297,013
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 directors acknowledge their 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 of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by
James Theobald
Director
Company Registration No. 09196855
CDSILIGHTING LTD
Notes to the Accounts
for the year ended 31 December 2024
CDSILIGHTING LTD is a private company, limited by shares, registered in England and Wales, registration number 09196855. The registered office is FROXFIELD WEST ELCOT PARK, ELCOT LANE, MARLBOROUGH, WILTSHIRE, SN8 2BG, ENGLAND.
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.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
The Tax expense for the period comprises of current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted by the reporting date in the countries where the company operates and generates taxable income.
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.
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.
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:
CDSILIGHTING LTD
Notes to the Accounts
for the year ended 31 December 2024
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 January 2024
738
3,260
9,631
13,629
At 31 December 2024
738
3,260
12,377
16,375
At 1 January 2024
481
3,260
7,866
11,607
Charge for the year
191
-
996
1,187
At 31 December 2024
672
3,260
8,862
12,794
At 31 December 2024
66
-
3,515
3,581
At 31 December 2023
257
-
1,765
2,022
Amounts falling due within one year
Trade debtors
294,177
295,494
6
Creditors: amounts falling due within one year
2024
2023
Trade creditors
72,139
118,322
Taxes and social security
49,832
39,170
Other creditors
30,000
(286)
Loans from directors
34,803
1,781
7
Average number of employees
During the year the average number of employees was 6 (2023: 6).