REGISTERED NUMBER: 06459764 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Lighter U Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M J Clayton

Ms J M McHugh

REGISTERED OFFICE:

10 Hewitt Close

Fradley

Lichfield

Staffordshire

WS13 8TA

REGISTERED NUMBER:

06459764 (England and Wales)

FIXED ASSETS

Tangible assets

4

448

598

CURRENT ASSETS

Debtors

-

6,332

Cash at bank

5,291

29,263

5,291

35,595

CREDITORS

Amounts falling due within one year

1,445

3,542

NET CURRENT ASSETS

3,846

32,053

TOTAL ASSETS LESS CURRENT LIABILITIES

4,294

32,651

CAPITAL AND RESERVES

Called up share capital

5

1,000

1,000

Retained earnings

3,294

31,651

SHAREHOLDERS' FUNDS

4,294

32,651

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 8 June 2026 and were signed on its behalf by:

Mr M J Clayton - Director

1.	STATUTORY INFORMATION

Lighter U Limited 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

The financial statements are prepared in Pound Sterling (£) and are rounded to the nearest pound.

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.

Fixtures and fittings

-

33% 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.

Going concern

The financial statements are prepared on the going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

and 31 December 2025

2,268

DEPRECIATION

At 1 January 2025

1,670

Charge for year

150

At 31 December 2025

1,820

NET BOOK VALUE

At 31 December 2025

448

At 31 December 2024

598

5.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

1,000

Ordinary

£1

1,000

1,000

6.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The above loan is unsecured, interest free, and repayable on demand.