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Draft

Light Angels Limited

Registered Number:07338119

For the year ended 30 April 2025
England and Wales
Unaudited Financial Statements

2

Draft

For the year ended 30 April 2025
Light Angels Limited
Contents Page
1
Statement of Financial Position
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Notes to the Financial Statements
3

Draft

Registered Number :

07338119

As at 30 April 2025

Light Angels Limited
Statement of Financial Position

£

£

2024
2025

Notes

Fixed assets

Property, plant and equipment

46,596
49,758
2
46,596
49,758

Current assets

Inventories

86,050
116,777
3

Trade and other receivables

80,395
89,883
4
97,875

Cash and cash equivalents

181,155
387,815
264,320

Trade and other payables: amounts falling due within one
year

(135,560)
(206,125)
5
128,760
181,690
Net current assets

Total assets less current liabilities

228,286
178,518

Trade and other payables: amounts falling due after more
than one year

(31,525)
(8,286)
6
(8,853)
(9,454)

Provisions for liabilities

211,147
Net assets
137,539

Capital and reserves

Called up share capital

1
1

Retained earnings

211,146
137,538
211,147
137,539
Shareholders' funds

For the year ended 30 April 2025 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 of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006

The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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Draft

Registered Number :

07338119

For the year ended 30 April 2025
Light Angels Limited
Statement of Financial Position Continued

Carolyn Hollier Director

These financial statements were approved and authorised for issue by the Board on 02 October 2025 and were signed by:

The notes form part of these financial statements

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For the year ended 30 April 2025
Light Angels Limited
Notes to the Financial Statements
Statutory Information

Light Angels Limited is a private limited company, limited by shares, domiciled in England and Wales, registration
number 07338119.

Registered address:

Unit 2 Ldl Business Centre
Station Road West
Ash Vale
Aldershot, Hampshire
GU12 5RT

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.

Revenue recognition

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Property, plant and equipment

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and machinery

20% Straight line

33% Straight line

Computer equipment

20% Reducing balance

Motor vehicles

25% Straight line

Fixtures and fittings
Inventories

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Hire purchase and leasing commitments

Rentals payable under operating leases are charged against income on a straight line basis over the lease term. The finance element of the rental payment is charged to the profit and loss account on a straight line basis.

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6

Draft

For the year ended 30 April 2025
Light Angels Limited
Notes to the Financial Statements Continued

2. Property, plant and equipment

Total

Computer
equipment

Motor vehicles

Plant and
machinery

£

£

£

£

Cost or
valuation

At 01 May 2024

90,158
-
88,425
1,733
7,947
4,639
-
3,308

Additions

At 30 April 2025

5,041
88,425
4,639
98,105

Provision for depreciation and impairment

At 01 May 2024

40,400
-
39,540
860
Charge for year
11,109
1,546
8,555
1,008

At 30 April 2025

51,509
1,546
48,095
1,868

At 30 April 2025

Net book value

3,173
40,330
3,093
46,596

At 30 April 2024

873
48,885
-
49,758

3. Inventories

2024
2025

£

£

Stocks

116,777
86,050

4. Trade and other receivables

2024
2025

£

£

Trade debtors

38,145
24,531

Other debtors

51,738
55,864
80,395
89,883

5. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Bank loans and overdraft

10,000
10,000

Trade creditors

37,695
26,406

Taxation and social security

44,312
6,969

Other creditors

114,118
92,185
206,125
135,560
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Draft

For the year ended 30 April 2025
Light Angels Limited
Notes to the Financial Statements Continued

6. Trade and other payables: amounts falling due after more than one year

2024
2025

£

£

Bank loans and overdraft

1,667
11,667

Other creditors

6,619
19,858
8,286
31,525

7. Average number of persons employed

During the year the average number of employees was 12 (2024 : 11)
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