Acorah Software Products - Accounts Production 18.1.170 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 3614761 Mr Aiyub Ismail Sidat Mrs Bilqis Sidat Limelight Beds Holdings Ltd true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 3614761 2024-12-31 3614761 2025-12-31 3614761 2025-01-01 2025-12-31 3614761 frs-core:CurrentFinancialInstruments 2025-12-31 3614761 frs-core:Non-currentFinancialInstruments 2025-12-31 3614761 frs-core:BetweenOneFiveYears 2025-12-31 3614761 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 3614761 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 3614761 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 3614761 frs-core:MotorVehicles 2025-01-01 2025-12-31 3614761 frs-core:PlantMachinery 2025-12-31 3614761 frs-core:PlantMachinery 2025-01-01 2025-12-31 3614761 frs-core:PlantMachinery 2024-12-31 3614761 frs-core:WithinOneYear 2025-12-31 3614761 frs-core:ShareCapital 2025-12-31 3614761 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 3614761 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 3614761 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 3614761 frs-bus:SmallEntities 2025-01-01 2025-12-31 3614761 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 3614761 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 3614761 1 2025-01-01 2025-12-31 3614761 frs-bus:Director1 2025-01-01 2025-12-31 3614761 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 3614761 frs-countries:EnglandWales 2025-01-01 2025-12-31 3614761 2023-12-31 3614761 2024-12-31 3614761 2024-01-01 2024-12-31 3614761 frs-core:CurrentFinancialInstruments 2024-12-31 3614761 frs-core:Non-currentFinancialInstruments 2024-12-31 3614761 frs-core:BetweenOneFiveYears 2024-12-31 3614761 frs-core:WithinOneYear 2024-12-31 3614761 frs-core:ShareCapital 2024-12-31 3614761 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 3614761
Limelight Beds Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Smith Hannah Limited
Chartered Certified Accountants
50 Woodgate
Leicester
LE3 5GF
Limelight Beds Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Limelight Beds Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 3614761

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 118,808 |  | 104,620
|  |  | 118,808 |  | 104,620
CURRENT ASSETS
Stocks |  | 573,544 |  | 561,390 |
Debtors | 5 | 250,417 |  | 304,194 |
Cash at bank and in hand |  | 185,818 |  | 297,622 |
|  | 1,009,779 |  | 1,163,206 |
Creditors: Amounts Falling Due Within One Year | 6 | (470,858 ) |  | (479,281 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 538,921 |  | 683,925
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 657,729 |  | 788,545
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (11,382 ) |  | (14,747 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (19,930 )
NET ASSETS |  |  | 646,347 |  | 753,868
CAPITAL AND RESERVES
Called up share capital |  |  | 900 |  | 900
Profit and Loss Account |  |  | 645,447 |  | 752,968
SHAREHOLDERS' FUNDS |  |  | 646,347 |  | 753,868

Page 1
Page 2
Limelight Beds Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
On behalf of the board

Mr Aiyub Ismail Sidat Director
27 March 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Limelight Beds Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Limelight Beds Limited is a private company, limited by shares, incorporated in England & Wales, registered number 3614761 . The registered office is Orbital House, Arthur Street, Barwell, Leicestershire, LE9 8GZ.
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.
2.3. 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 | Over the period of the lease
Plant & Machinery | 15% Straight line
Motor Vehicles | 25% Straight line

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
Limelight Beds Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
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 year 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 asset reflects 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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 14 (2024: 15)
14 15
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Total
| £ | £ | £
Cost
As at 1 January 2025 | 47,148 | 316,947 | 364,095
Additions | 10,000 | 31,178 | 41,178
As at 31 December 2025 | 57,148 | 348,125 | 405,273

...CONTINUED
Page 4
Page 5
Limelight Beds Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Depreciation
As at 1 January 2025 | 22,248 | 237,227 | 259,475
Provided during the period | 3,490 | 23,500 | 26,990
As at 31 December 2025 | 25,738 | 260,727 | 286,465
Net Book Value
As at 31 December 2025 | 31,410 | 87,398 | 118,808
As at 1 January 2025 | 24,900 | 79,720 | 104,620

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 162,864 |  | 246,465
Other debtors | 70,818 |  | 57,729
Deferred tax current asset | 2,898 |  | -
VAT | 13,837 |  | -
| 250,417 |  | 304,194

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 16,672 |  | 5,483
Trade creditors | 421,265 |  | 425,149
Corporation tax | - |  | 355
Other taxes and social security | 6,413 |  | 8,504
Other creditors | 25,060 |  | 24,758
Amounts owed to group undertakings | 1,448 |  | 15,032
| 470,858 |  | 479,281

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 11,382 |  | 14,747

Page 5
Page 6
Limelight Beds Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 28,054 |  | 20,230

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 16,672 |  | 5,483
Later than one year and not later than five years | 11,382 |  | 14,747
| 28,054 |  | 20,230
| 28,054 |  | 20,230

10. Ultimate Controlling Party
The company's ultimate parent undertaking is Limelight Beds Holding Limited, a company incorporated in England & Wales.
Page 6