Surfing Light Beams Limited - Filleted accounts

Registered number

11229730

Surfing Light Beams Limited

Filleted Accounts

28 February 2025

Surfing Light Beams Limited
Registered number:		11229730
Balance Sheet
as at 28 February 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		438			803

Current assets
Debtors	4	1,845			1,763
Cash at bank and in hand		59,203			63,974
		61,048			65,737

Creditors: amounts falling due within one year	5	(8,111)			(11,031)

Net current assets			52,937			54,706

Total assets less current liabilities			53,375			55,509


Provisions for liabilities			(83)			(153)


Net assets			53,292			55,356

Capital and reserves
Called up share capital			100			100
Profit and loss account			53,192			55,256

Shareholders' funds			53,292			55,356

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Harmeet Chagger-Khan
Director
Approved by the board on 25 November 2025

Surfing Light Beams Limited
Notes to the Accounts
for the year ended 28 February 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes from the 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% straight line
	Fixtures, fittings, tools and equipment	25% straight line

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		1		1

3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 March 2024				1,863
	At 28 February 2025				1,863

	Depreciation
	At 1 March 2024				1,060
	Charge for the year				365
	At 28 February 2025				1,425

	Net book value
	At 28 February 2025				438
	At 29 February 2024				803


4	Debtors		2025		2024
£				£

	Trade debtors		-		1,506
	Other debtors		1,845		257
			1,845		1,763


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		-		708
	Taxation and social security costs		5,369		8,602
	Other creditors		2,742		1,721
			8,111		11,031

6	Other information

	Surfing Light Beams Limited is a private company limited by shares and incorporated in England. Its registered office is:
	272 Calshot Road
	Birmingham
	B42 2BX