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Company Registration No. 07410273 (England and Wales)
C The Light Limited Unaudited accounts for the year ended 31 October 2025
C The Light Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
C The Light Limited Company Information for the year ended 31 October 2025
Director
Mr C K Dowling
Company Number
07410273 (England and Wales)
Registered Office
Building 6 30 Friern Park London N12 9DA
- 3 -
C The Light Limited Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
75,589 
80,321 
Current assets
Debtors
5
70,113 
31,929 
Cash at bank and in hand
66,520 
100,275 
136,633 
132,204 
Creditors: amounts falling due within one year
6
(44,824)
(61,734)
Net current assets
91,809 
70,470 
Total assets less current liabilities
167,398 
150,791 
Provisions for liabilities
Deferred tax
(18,897)
(20,080)
Net assets
148,501 
130,711 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
148,500 
130,710 
Shareholders' funds
148,501 
130,711 
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 31 July 2026 and were signed on its behalf by
Mr C K Dowling Director Company Registration No. 07410273
- 4 -
C The Light Limited Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
C The Light Limited is a private company, limited by shares, registered in England and Wales, registration number 07410273. The registered office is Building 6, 30 Friern Park, London, N12 9DA.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% straight line
Motor vehicles
25% straight line
Fixtures & fittings
25% straight line
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 November 2024
76,917 
36,360 
50,789 
164,066 
Additions
34,297 
- 
3,931 
38,228 
At 31 October 2025
111,214 
36,360 
54,720 
202,294 
Depreciation
At 1 November 2024
22,485 
14,174 
47,086 
83,745 
Charge for the year
27,803 
9,090 
6,067 
42,960 
At 31 October 2025
50,288 
23,264 
53,153 
126,705 
Net book value
At 31 October 2025
60,926 
13,096 
1,567 
75,589 
At 31 October 2024
54,432 
22,186 
3,703 
80,321 
- 5 -
C The Light Limited Notes to the Accounts for the year ended 31 October 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
30,415 
1,959 
Other debtors
39,698 
29,970 
70,113 
31,929 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
3,405 
8,003 
VAT
21,690 
30,863 
Taxes and social security
17,877 
20,986 
Accruals
1,852 
1,882 
44,824 
61,734 
7
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Mr C K Dowling
Chrish Dowling
29,970 
39,728 
30,000 
39,698 
29,970 
39,728 
30,000 
39,698 
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
- 6 -