REGISTERED NUMBER: SC638569 (Scotland)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Lights On Electrical Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S G S Smith

REGISTERED OFFICE:

34 Highfield Way

Stonehaven

Aberdeenshire

AB39 2PT

REGISTERED NUMBER:

SC638569 (Scotland)

ACCOUNTANTS:

J M Taylor Accountants

6 Market Square

Oldmeldrum

Aberdeenshire

AB51 0AA

FIXED ASSETS

Tangible assets

4

5,943

8,044

CURRENT ASSETS

Stocks

700

700

Debtors

5

8,724

-

Cash at bank

4,143

1,519

13,567

2,219

CREDITORS

Amounts falling due within one year

6

17,789

7,206

NET CURRENT LIABILITIES

(4,222

)

(4,987

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,721

3,057

PROVISIONS FOR LIABILITIES

-

1,572

NET ASSETS

1,721

1,485

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

1,720

1,484

SHAREHOLDERS' FUNDS

1,721

1,485

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 29 July 2026 and were signed by:

S G S Smith - Director

1.	STATUTORY INFORMATION

Lights On Electrical Ltd is a private company, limited by shares , registered in Scotland. 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

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

12,844

Disposals

(1,200

)

At 31 August 2025

11,644

DEPRECIATION

At 1 September 2024

4,800

Charge for year

1,486

Eliminated on disposal

(585

)

At 31 August 2025

5,701

NET BOOK VALUE

At 31 August 2025

5,943

At 31 August 2024

8,044

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Trade debtors

8,426

-

Other debtors

298

-

8,724

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Trade creditors

899

1,008

Taxation and social security

4,091

4,832

Other creditors

12,799

1,366

17,789

7,206