Company registration number 11736741 (England and Wales)
LIGHT SOFT LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
LIGHT SOFT LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
LIGHT SOFT LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
$
$
$
$
Current assets
Debtors
3
117,693
58,149
Cash at bank and in hand
167,000
85,347
284,693
143,496
Creditors: amounts falling due within one year
4
(228,687)
(73,472)
Net current assets
56,006
70,024
Capital and reserves
Called up share capital
5
60,490
60,490
Profit and loss reserves
(4,484)
9,534
Total equity
56,006
70,024

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 5 August 2026 and are signed on its behalf by:
Qian Yan
Director
Company registration number 11736741 (England and Wales)
LIGHT SOFT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Light Soft Limited is a private company limited by shares incorporated in England and Wales. The registered office is Office 6f, The Watch Oak, Chain Lane, Battle, East Sussex, United Kingdom, TN33 0YD.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in USD, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest $.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

The company recognises revenue when, and to the extent that, the company obtains a right to consideration

in exchange for its performance of its obligations under the sales agreement with the customer. The amount

reported as revenue is the fair value of the right to. Revenue is shown net of VAT and other sales related

taxes.

1.3
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets include debtors and cash and bank balances.

Debtors

Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and Loss account when there is objective evidence that the asset is impaired.

Csah and cash equivalents

Cash at bank and in hand include cash in hand, deposits held at calls with banks and other short-term liquid investments with original maturities of three months or less.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

LIGHT SOFT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial liabilities

Basic financial liabilities, includ e creditors. Creditors are not interest bearing and are stated at their nominal value.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.4
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.5
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.6
Foreign exchange

Transactions in currencies other than USD are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Debtors
2025
2024
Amounts falling due within one year:
$
$
Trade debtors
30,000
-
0
Other debtors
87,693
58,149
117,693
58,149
LIGHT SOFT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
4
Creditors: amounts falling due within one year
2025
2024
$
$
Trade creditors
158,000
47,422
Other creditors
70,687
26,050
228,687
73,472
5
Called up share capital
2025
2024
Ordinary share capital
$
$
Issued and fully paid
50,000 Ordinary shares of £1 each
60,490
60,490
6
Related party transactions

The total amount due from the parent company is $76,235 (202 4: $4 8,972).

7
Parent company

The parent company is Good Luck Studio Ltd, which is an entity registered in Hong Kong. The ultimate controlling party is Ms Yanyan He.

2025-12-31 2025-01-01 false false false CCH Software CCH Accounts Production 2025.200 No description of principal activity Gonca Gul Qian Yan UK Company Made Service Ltd 11736741 2025-01-01 2025-12-31 11736741 2025-12-31 11736741 2024-12-31 11736741 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 11736741 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 11736741 core:ShareCapital 2025-12-31 11736741 core:ShareCapital 2024-12-31 11736741 core:RetainedEarningsAccumulatedLosses 2025-12-31 11736741 core:RetainedEarningsAccumulatedLosses 2024-12-31 11736741 core:ShareCapitalOrdinaryShareClass1 2025-12-31 11736741 core:ShareCapitalOrdinaryShareClass1 2024-12-31 11736741 bus:Director2 2025-01-01 2025-12-31 11736741 2024-01-01 2024-12-31 11736741 core:CurrentFinancialInstruments 2025-12-31 11736741 core:CurrentFinancialInstruments 2024-12-31 11736741 core:WithinOneYear 2025-12-31 11736741 core:WithinOneYear 2024-12-31 11736741 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11736741 bus:FRS102 2025-01-01 2025-12-31 11736741 bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 11736741 bus:Director1 2025-01-01 2025-12-31 11736741 bus:CompanySecretary1 2025-01-01 2025-12-31 11736741 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 11736741 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP