REGISTERED NUMBER: 11160382 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Light Financial Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr M D Lightfoot

REGISTERED OFFICE:

Unit 33 Century Business Centre

Century Business Park

Manvers

Rotherham

South Yorkshire

S63 5DA

REGISTERED NUMBER:

11160382 (England and Wales)

FIXED ASSETS

Tangible assets

4

637

1,568

CURRENT ASSETS

Debtors

5

300,869

374,037

Cash at bank

193,406

162,362

494,275

536,399

CREDITORS

Amounts falling due within one year

6

48,657

58,999

NET CURRENT ASSETS

445,618

477,400

TOTAL ASSETS LESS CURRENT LIABILITIES

446,255

478,968

CREDITORS

Amounts falling due after more than one year

7

-

(6,827

)

PROVISIONS FOR LIABILITIES

(159

)

(392

)

NET ASSETS

446,096

471,749

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

445,996

471,649

SHAREHOLDERS' FUNDS

446,096

471,749

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 June 2026 and were signed by:

Mr M D Lightfoot - Director

1.	STATUTORY INFORMATION

Light Financial Services Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

and 30 September 2025

3,723

DEPRECIATION

At 1 October 2024

2,155

Charge for year

931

At 30 September 2025

3,086

NET BOOK VALUE

At 30 September 2025

637

At 30 September 2024

1,568

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Other debtors

300,869

374,037

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

6,827

9,980

Taxation and social security

40,157

47,418

Other creditors

1,673

1,601

48,657

58,999

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans

-

6,827

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

£

£

Bank loans

6,827

16,807

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

100

Ordinary

£1

100

100

10.

RESERVES

Retained

earnings

£

At 1 October 2024

471,649

Profit for the year

124,347

Dividends

(150,000

)

At 30 September 2025

445,996

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included in debtors is £211,281 (2024: £279,727) in respect of a loan to the director. Interest is charged on the loan at 2.25% to 31 March 2025 and 3.75% for the remaining 6 months to 30 September 2025 with no fixed repayment terms.