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Registered number: 12067814
3LR Lighting Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 August 2025
HSJ Accountants Ltd
Severn House
Hazell Drive
Newport
NP10 8FY
Contents
Page
Company Information 1
Abridged Balance Sheet 2—3
Notes to the Abridged Financial Statements 4—6
Page 1
Company Information
Directors Mr M V Lloyd
Mr S R Needle
Mrs B A James-Lloyd
Company Number 12067814
Registered Office Severn House
Hazell Drive
Newport
NP10 8FY
Accountants HSJ Accountants Ltd
Severn House
Hazell Drive
Newport
NP10 8FY
Page 1
Page 2
Abridged Balance Sheet
Registered number: 12067814
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 4,735 61
Tangible Assets 5 20,938 23,321
25,673 23,382
CURRENT ASSETS
Debtors 32,820 97,635
Cash at bank and in hand 364,787 34,589
397,607 132,224
Creditors: Amounts Falling Due Within One Year (261,375 ) (119,501 )
NET CURRENT ASSETS (LIABILITIES) 136,232 12,723
TOTAL ASSETS LESS CURRENT LIABILITIES 161,905 36,105
Creditors: Amounts Falling Due After More Than One Year (14,992 ) (35,720 )
NET ASSETS 146,913 385
CAPITAL AND RESERVES
Called up share capital 6 105 100
Profit and Loss Account 146,808 285
SHAREHOLDERS' FUNDS 146,913 385
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For the year ending 31 August 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 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 August 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mrs B A James-Lloyd
Director
5 January 2026
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
3LR Lighting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12067814 . The registered office is Severn House, Hazell Drive, Newport, NP10 8FY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are Website. It is amortised to the profit and loss account over its estimated economic life of 4  years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 25% straight line
Computer Equipment 25% straight line
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
...CONTINUED
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2.6. Taxation - continued
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 6)
7 6
4. Intangible Assets
Total
£
Cost
As at 1 September 2024 5,460
Additions 4,800
As at 31 August 2025 10,260
Amortisation
As at 1 September 2024 5,399
Provided during the period 126
As at 31 August 2025 5,525
Net Book Value
As at 31 August 2025 4,735
As at 1 September 2024 61
5. Tangible Assets
Total
£
Cost
As at 1 September 2024 60,242
Additions 10,939
Disposals (7,171 )
As at 31 August 2025 64,010
Depreciation
As at 1 September 2024 36,921
Provided during the period 13,322
Disposals (7,171 )
As at 31 August 2025 43,072
Net Book Value
As at 31 August 2025 20,938
As at 1 September 2024 23,321
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 105 100
Page 5
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7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2024 Amounts advanced Amounts repaid Amounts written off As at 31 August 2025
£ £ £ £ £
Mr Matthew Lloyd (1,861 ) 12,712 (22 ) - 10,829
The above loan is unsecured, interest free and repayable on demand.
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