Roger Lightfoot Limited - Filleted accounts

Registered number

08709989

Roger Lightfoot Limited

Filleted Accounts

30 September 2025

Roger Lightfoot Limited
Registered number:		08709989
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Current assets
Debtors	3	413,188			348,627
Cash at bank and in hand		29,245			16,367
		442,433			364,994

Creditors: amounts falling due within one year	4	(22,954)			(19,558)

Net current assets			419,479			345,436

Net assets			419,479			345,436

Capital and reserves
Called up share capital			100			100
Profit and loss account			419,379			345,336

Shareholders' funds			419,479			345,436

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Dr R Lightfoot
Director
Approved by the board on 12 June 2026

Roger Lightfoot Limited
Notes to the Accounts
for the year ended 30 September 2025


1	Accounting policies

	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).

	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 rendering of services.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	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.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	1		1


3	Debtors	2025		2024
£			£

	Other debtors	413,188		348,627


4	Creditors: amounts falling due within one year	2025		2024
£			£

	Trade creditors	1,000		975
	Taxation and social security costs	21,954		18,583
		22,954		19,558


5	Other information

	Roger Lightfoot Limited is a private company limited by shares and incorporated in England. Its registered office is:
	17 Northover Road
	Lymington
	Hampshire
	SO41 8GU