The Lamplighter Dining-Rooms Limited


Director	TASKER, James


Registered Address	First Floor East Old Bridge Mills
	Stramongate
	Kendal
	LA9 4UB


Registered Number	09826796 (England and Wales)

Notes to the Financial Statements
for the year ended 31 October 2025

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 financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

	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/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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 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/or the rendering of services.

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 

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.

	Employee benefits
	The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

Employee benefits

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. 

Contributions to defined contribution plans are expensed in the period to which they relate.  Amounts not paid are shown in accruals in the Statement of Financial Position.  The assets of the plan are held separately from the company in independently administered funds.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. 

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Income. Depreciation is provided on all tangible fixed assets as follows:

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or valuation less depreciation. 

The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Income.

Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	-	20
Plant and machinery	10	-
Fixtures and fittings	10	-
Office Equipment	10	-

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to completed the sale. The impairment loss is recognised immediately in the Income Statement.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	28		30

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 November 24	33,000	33,000
At 31 October 25	33,000	33,000
Amortisation and impairment
At 01 November 24	19,800	19,800
Charge for year	3,300	3,300
At 31 October 25	23,100	23,100
Net book value
At 31 October 25	9,900	9,900
At 31 October 24	13,200	13,200

4.	Useful life of intangible assets
	Intangible assets are not permitted to have an indefinite life and must be amortised over their estimated useful life. The estimated useful life of Goodwill has been set at 10 years and the asset will be amortized on a straight line basis over that period.

5.	Tangible fixed assets

	Land & buildings	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 November 24	259,457	74,176	7,703	3,916	345,252
Additions	6,946	-	236	-	7,182
At 31 October 25	266,403	74,176	7,939	3,916	352,434
Depreciation and impairment
At 01 November 24	49,285	26,079	1,580	1,127	78,071
Charge for year	13,097	4,810	636	279	18,822
At 31 October 25	62,382	30,889	2,216	1,406	96,893
Net book value
At 31 October 25	204,021	43,287	5,723	2,510	255,541
At 31 October 24	210,172	48,097	6,123	2,789	267,181

6.	Stocks

	2025	2024
	£	£
Raw materials and consumables	15,720	15,579
Total	15,720	15,579

7.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	5,294	4,775
Other debtors	1,578	5,850
Prepayments and accrued income	4,399	3,308
Total	11,271	13,933

8.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	26,704	37,720
Bank borrowings and overdrafts	20,021	20,446
Taxation and social security	86,652	51,032
Other creditors	153,405	129,314
Accrued liabilities and deferred income	27,211	18,558
Total	313,993	257,070


	The bank borrowings are government-backed Bounce Back Loans and are unsecured.

9.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	4,334	23,590
Other creditors	48,031	84,961
Total	52,365	108,551


	The bank borrowings are government-backed Bounce Back Loans and are unsecured.

10.	Creditors: amounts due after 5 years
	Loan repayable by instalments due after more than five years amount to £0, (2024 - £26,114).

11.	Provisions for liabilities
	The provision relates to deferred tax and in both years related to accelerated capital allowances.

	2025	2024
	£	£
Net deferred tax liability (asset)	32,700	28,400
Total	32,700	28,400

12.	Pension commitments
	The pension cost charge represents contributions payable by the company to the fund and amounted to £5,396 (2024: £5,583).

13.	Other commitments
	At 31 October 2025 the company had future minimum lease payments under non-cancellable operating leases of £310,333 (2024: £348,333).

14.	Related party transactions
	On 1 November 2024, the director and a shareholder had a loan account with the company and were owed £108,655. During the period the director and the shareholder advanced a further £92,779 and were repaid £82,283. At 31 October 2025 the company owed the Director and the shareholder £119,151. No interest was charged on this loan and the loan is repayable on demand.

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		9,900		13,200
Tangible assets	5		255,541		267,181
			265,441		280,381
Current assets
Stocks	6	15,720		15,579
Debtors	7	11,271		13,933
Cash at bank and on hand		177,011		151,676
		204,002		181,188
Creditors amounts falling due within one year	8	(313,993)		(257,070)
Net current assets (liabilities)			(109,991)		(75,882)
Total assets less current liabilities			155,450		204,499
Creditors amounts falling due after one year	9		(52,365)		(108,551)
Provisions for liabilities	11		(32,700)		(28,400)
Net assets			70,385		67,548
Capital and reserves
Called up share capital			100		100
Profit and loss account			70,285		67,448
Shareholders' funds			70,385		67,548