REGISTERED NUMBER: 13409770 (England and Wales)

Unaudited Financial Statements

for the Period 1 March 2025 to 30 November 2025

for

Light Garden Studio Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

A D Brunskill

D Webb

REGISTERED OFFICE:

7 Liverpool Road

London

W5 5NZ

REGISTERED NUMBER:

13409770 (England and Wales)

ACCOUNTANTS:

Dragon Argent Limited

63 Bermondsey Street

London

SE1 3XF

FIXED ASSETS

Intangible assets

4

-

41,225

Tangible assets

5

-

18,491

-

59,716

CURRENT ASSETS

Debtors

6

-

101,478

Cash at bank

-

5,911

-

107,389

CREDITORS

Amounts falling due within one year

7

1,751

2,331,891

NET CURRENT LIABILITIES

(1,751

)

(2,224,502

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,751

)

(2,164,786

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(1,752

)

(2,164,787

)

(1,751

)

(2,164,786

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps 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 Sections 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.

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 15 December 2025 and were signed on its behalf by:

A D Brunskill - Director

1.	STATUTORY INFORMATION

Light Garden Studio Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

An impairment loss has been recognised in the Income Statement, following an assessment at the Statement of Financial Position date indicating the recoverable amount was less than its carrying value.

Website costs are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

Tangible fixed assets are are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 33% on cost and 20% on cost

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The company ceased trading at the close of business on the 30th November 2025 and the financial statements have not been prepared on the going concern basis.. There are no other material differences between the financial statements as prepared and those had they been prepared on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2025 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 March 2025

58,892

Impairments

(58,892

)

At 30 November 2025

-

AMORTISATION

At 1 March 2025

17,667

Charge for period

4,907

Impairments

(22,574

)

At 30 November 2025

-

NET BOOK VALUE

At 30 November 2025

-

At 28 February 2025

41,225

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2025

62,796

Disposals

(62,796

)

At 30 November 2025

-

DEPRECIATION

At 1 March 2025

44,305

Charge for period

12,130

Eliminated on disposal

(56,435

)

At 30 November 2025

-

NET BOOK VALUE

At 30 November 2025

-

At 28 February 2025

18,491

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

28.2.25

£

£

Trade debtors

-

5,772

Other debtors

-

95,706

-

101,478

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

28.2.25

£

£

Trade creditors

-

5,138

Amounts owed to group undertakings

-

2,319,685

Other creditors

1,751

7,068

1,751

2,331,891

8.	RELATED PARTY DISCLOSURES

Included in other creditors due within one year is an amount of £1,751 (2024: £5,718) owed from the company to a director.

9.	ULTIMATE CONTROLLING PARTY

The immediate and ultimate controlling party is Light Garden Holdings Ltd, whose registered office is 7 Liverpool Road, London, W5 5NZ.