Company registration number 07920373 (England and Wales)
LIGHTSTAR LIGHTING DESIGN (UK) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
LIGHTSTAR LIGHTING DESIGN (UK) LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
LIGHTSTAR LIGHTING DESIGN (UK) LIMITED (REGISTERED NUMBER: 07920373)
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
2,667
2,624
Current assets
Debtors
4
353,211
434,903
Cash at bank and in hand
159,784
135,387
512,995
570,290
Creditors: amounts falling due within one year
5
(507,662)
(520,242)
Net current assets
5,333
50,048
Net assets
8,000
52,672
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
7,900
52,572
Total equity
8,000
52,672

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 25 November 2025 and are signed on its behalf by:
Mr G Allen
Director
LIGHTSTAR LIGHTING DESIGN (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Company information

Lightstar Lighting Design (UK) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Stillwater Barn, Wickhurst Farm, Bartley Mill Road, Lamberhurst, East Sussex, TN3 8BH.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover represents net invoiced sales of goods and services for lighting design, excluding value added tax. Revenue is recognised at the stage completion of each job.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Office equipment
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

1.6
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

LIGHTSTAR LIGHTING DESIGN (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Office equipment
£
Cost
At 1 April 2024
7,522
Additions
1,608
Disposals
(4,848)
At 31 March 2025
4,282
Depreciation and impairment
At 1 April 2024
4,898
Depreciation charged in the year
398
Eliminated in respect of disposals
(3,681)
At 31 March 2025
1,615
Carrying amount
At 31 March 2025
2,667
At 31 March 2024
2,624
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
27,829
89,252
Other debtors
325,382
345,651
353,211
434,903
LIGHTSTAR LIGHTING DESIGN (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
371,318
403,238
Taxation and social security
28,197
4,156
Other creditors
108,147
112,848
507,662
520,242
2025-03-31 2024-04-01 false false false 25 November 2025 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr G Allen Ms A G Murcott 07920373 2024-04-01 2025-03-31 07920373 2025-03-31 07920373 2024-03-31 07920373 core:ComputerEquipment 2025-03-31 07920373 core:ComputerEquipment 2024-03-31 07920373 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 07920373 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 07920373 core:WithinOneYear 2025-03-31 07920373 core:WithinOneYear 2024-03-31 07920373 core:CurrentFinancialInstruments 2025-03-31 07920373 core:CurrentFinancialInstruments 2024-03-31 07920373 core:ShareCapital 2025-03-31 07920373 core:ShareCapital 2024-03-31 07920373 core:RetainedEarningsAccumulatedLosses 2025-03-31 07920373 core:RetainedEarningsAccumulatedLosses 2024-03-31 07920373 bus:Director1 2024-04-01 2025-03-31 07920373 core:ComputerEquipment 2024-04-01 2025-03-31 07920373 2023-04-01 2024-03-31 07920373 core:ComputerEquipment 2024-03-31 07920373 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07920373 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07920373 bus:FRS102 2024-04-01 2025-03-31 07920373 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 07920373 bus:Director2 2024-04-01 2025-03-31 07920373 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP