LIGHT SOURCE INTERNATIONAL LTD

Company Registration Number:
11274799 (England and Wales)

Unaudited abridged accounts for the year ended 31 July 2025

Period of accounts

Start date: 01 August 2024

End date: 31 July 2025

LIGHT SOURCE INTERNATIONAL LTD

Contents of the Financial Statements

for the Period Ended 31 July 2025

Balance sheet
Notes

LIGHT SOURCE INTERNATIONAL LTD

Balance sheet

As at 31 July 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 498 665
Total fixed assets: 498 665
Current assets
Stocks: 170,526 84,575
Debtors:   216,939 121,983
Cash at bank and in hand: 77,686 70,884
Total current assets: 465,151 277,442
Creditors: amounts falling due within one year:   (210,471) (143,187)
Net current assets (liabilities): 254,680 134,255
Total assets less current liabilities: 255,178 134,920
Creditors: amounts falling due after more than one year:     (8,419)
Total net assets (liabilities): 255,178 126,501
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 255,078 126,401
Shareholders funds: 255,178 126,501

The notes form part of these financial statements

LIGHT SOURCE INTERNATIONAL LTD

Balance sheet statements

For the year ending 31 July 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 02 December 2025
and signed on behalf of the board by:

Name: C Johnston
Status: Director

The notes form part of these financial statements

LIGHT SOURCE INTERNATIONAL LTD

Notes to the Financial Statements

for the Period Ended 31 July 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable excluding value added taxation.

Tangible fixed assets and depreciation policy

Depreciation is provided at 25% on a reducing balance basis in order to write off each asset over its estimated useful life.

LIGHT SOURCE INTERNATIONAL LTD

Notes to the Financial Statements

for the Period Ended 31 July 2025

2. Employees

2025 2024
Average number of employees during the period 5 4

LIGHT SOURCE INTERNATIONAL LTD

Notes to the Financial Statements

for the Period Ended 31 July 2025

3. Tangible Assets

Total
Cost £
At 01 August 2024 4,190
At 31 July 2025 4,190
Depreciation
At 01 August 2024 3,525
Charge for year 167
At 31 July 2025 3,692
Net book value
At 31 July 2025 498
At 31 July 2024 665