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Company Registration No. 07635766 (England and Wales)
Lighting Ever Ltd Unaudited accounts for the year ended 31 May 2025
Lighting Ever Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Lighting Ever Ltd Company Information for the year ended 31 May 2025
Director
Ji Wu
Company Number
07635766 (England and Wales)
Registered Office
Unit 39 St Olavs Court City Business Centre Lower Road London SE16 2XB England
Accountants
LJW Accountants Limited 27 Hardy Avenue Dartford Kent DA1 2FE
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Lighting Ever Ltd for the year ended 31 May 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Lighting Ever Ltd for the year ended 31 May 2025 as set out on pages 5 - 7 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf.
LJW Accountants Limited Chartered Certified Accountants 27 Hardy Avenue Dartford Kent DA1 2FE 20 May 2026
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Lighting Ever Ltd Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Current assets
Inventories
77,483
118,012
Debtors
4
6,108,813
2,946,210
Cash at bank and in hand
1,694,207
439,897
7,880,503
3,504,119
Creditors: amounts falling due within one year
5
(7,239,664)
(2,686,959)
Net current assets
640,839
817,160
Net assets
640,839
817,160
Capital and reserves
Called up share capital
100
100
Profit and loss account
640,739
817,060
Shareholders' funds
640,839
817,160
For the year ending 31 May 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 20 May 2026 and were signed on its behalf by
Ji Wu Director Company Registration No. 07635766
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Lighting Ever Ltd Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
Lighting Ever Ltd is a private company, limited by shares, registered in England and Wales, registration number 07635766. The registered office is Unit 39 St Olavs Court, City Business Centre, Lower Road, London, SE16 2XB, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Foreign exchange
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 rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
4
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
6,017,381
2,905,709
Other debtors
91,432
40,501
6,108,813
2,946,210
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Lighting Ever Ltd Notes to the Accounts for the year ended 31 May 2025
5
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
-
15,061
Trade creditors
7,075,841
2,556,655
Taxes and social security
(27,472)
(27,683)
Loans from directors
190,795
142,426
Accruals
500
500
7,239,664
2,686,959
6
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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