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LIGHTMEN LIMITED

Registered Number
12469596
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2026

LIGHTMEN LIMITED
Company Information
for the year from 1 April 2025 to 31 March 2026

Directors | OSELAND, Jake
| TWEEN, Daniel James

Registered Address | 34 Waterloo Road
| Wolverhampton
| WV1 4DG

Registered Number | 12469596 (England and Wales)

LIGHTMEN LIMITED
Statement of Financial Position
31 March 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 7,552 |  |  |  | 7,792
|  |  |  | 7,552 |  |  |  | 7,792
Current assets |  |  |  |  |  |  |  |
Debtors |  | - |  |  |  | 5,471 |  |
Cash at bank and on hand |  | 7,616 |  |  |  | 10,053 |  |
|  | 7,616 |  |  |  | 15,524 |  |
Creditors amounts falling due within one year | 4 | (10,977) |  |  |  | (22,532) |  |
Net current assets (liabilities) |  |  |  | (3,361) |  |  |  | (7,008)
Total assets less current liabilities |  |  |  | 4,191 |  |  |  | 784
Net assets |  |  |  | 4,191 |  |  |  | 784
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 10 |  |  |  | 9
Profit and loss account |  |  |  | 4,181 |  |  |  | 775
Shareholders' funds |  |  |  | 4,191 |  |  |  | 784

- The company was entitled to exemption from audit for this reporting period 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 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 and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 22 May 2026, and are signed on its behalf by:
TWEEN, Daniel James Director Registered Company No. 12469596

LIGHTMEN LIMITED
Notes to the Financial Statements
for the year ended 31 March 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| 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.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Plant and machinery | 4

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 2 |  | 3

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 25 | 8,974 |  | 8,974
| Revaluations | 2,059 |  | 2,059
| At 31 March 26 | 11,033 |  | 11,033
| Depreciation and impairment
| At 01 April 25 | 1,182 |  | 1,182
| Charge for year | 2,299 |  | 2,299
| At 31 March 26 | 3,481 |  | 3,481
| Net book value
| At 31 March 26 | 7,552 |  | 7,552
| At 31 March 25 | 7,792 |  | 7,792

4. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 4,677 |  | 5,822
| Other creditors | 6,300 |  | 16,710
| Total | 10,977 |  | 22,532