Company registration number:
10036916
Spotlite Business Services Limited
Unaudited filleted financial statements
31 March 2026
Spotlite Business Services Limited
Contents
Directors and other information
Accountant's report
Statement of financial position
Notes to the financial statements
Spotlite Business Services Limited
Directors and other information
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Directors |
D D Crack |
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L A Pilkington |
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Company number |
10036916 |
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Registered office |
Dish Manchester |
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Heron House |
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47 Lloyd Street |
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Manchester |
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M2 5LE |
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Accountant |
Hailwood & Co. |
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392-394 Hoylake Road |
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Moreton |
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Wirral |
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CH46 6DF |
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Spotlite Business Services Limited
Chartered accountant's report to the board of directors on the preparation of the
unaudited statutory financial statements of Spotlite Business Services Limited
Year ended 31 March 2026
As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 March 2026 which comprise the statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
Hailwood & Co.
Chartered Accountants
392-394 Hoylake Road
Moreton
Wirral
CH46 6DF
7 August 2026
Spotlite Business Services Limited
Statement of financial position
31 March 2026
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2026 |
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2025 |
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Note |
£ |
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£ |
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£ |
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£ |
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Current assets |
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Debtors |
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6 |
120,130 |
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60,853 |
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Cash at bank and in hand |
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33,621 |
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871 |
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_______ |
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_______ |
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153,751 |
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61,724 |
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Creditors: amounts falling due |
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within one year |
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7 |
(
112,522) |
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(
57,585) |
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_______ |
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_______ |
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Net current assets |
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41,229 |
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4,139 |
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_______ |
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_______ |
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Total assets less current liabilities |
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41,229 |
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4,139 |
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Creditors: amounts falling due |
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after more than one year |
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8 |
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(
32,334) |
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- |
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_______ |
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_______ |
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Net assets |
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8,895 |
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4,139 |
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_______ |
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_______ |
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Capital and reserves |
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Called up share capital |
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1 |
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1 |
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Profit and loss account |
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8,894 |
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4,138 |
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_______ |
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_______ |
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Shareholder funds |
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8,895 |
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4,139 |
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_______ |
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_______ |
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For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
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The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
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The directors acknowledge their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the
board of directors
and authorised for issue on
07 August 2026
, and are signed on behalf of the board by:
D D Crack
Director
Company registration number:
10036916
Spotlite Business Services Limited
Notes to the financial statements
Year ended 31 March 2026
1.
General information
The company is a private company limited by shares, registered in England. The address of the registered office is Dish Manchester, Heron House, 47 Lloyd Street, Manchester, M2 5LE.
2.
Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
4.
Employee numbers
The average number of persons employed by the company during the year amounted to Nil (2025: Nil).
5.
Dividends
Equity dividends
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2026 |
2025 |
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£ |
£ |
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Dividends paid during the year (excluding those for which a liability existed at the end of the prior year) |
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60,000 |
70,000 |
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_______ |
_______ |
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6.
Debtors
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2026 |
2025 |
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£ |
£ |
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Trade debtors |
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25,498 |
36,005 |
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Amounts owed by group undertakings and undertakings in which the company has a participating interest |
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93,252 |
24,848 |
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Other debtors |
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1,380 |
- |
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_______ |
_______ |
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120,130 |
60,853 |
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_______ |
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7.
Creditors: amounts falling due within one year
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2026 |
2025 |
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£ |
£ |
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Bank loans and overdrafts |
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6,232 |
- |
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Trade creditors |
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46,811 |
16,002 |
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Corporation tax |
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19,487 |
20,879 |
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Social security and other taxes |
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29,878 |
12,435 |
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Other creditors |
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10,114 |
8,269 |
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_______ |
_______ |
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112,522 |
57,585 |
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_______ |
_______ |
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8.
Creditors: amounts falling due after more than one year
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2026 |
2025 |
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£ |
£ |
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Other creditors |
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32,334 |
- |
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_______ |
_______ |
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9.
Controlling party
The ultimate controlling party of the company is the directors by virtue of having control and share ownership of CDD Services Ltd.
10.
Directors' advances, credits and guarantees
All movements on directors' advances, credits and guarantees, were as would be expected under normal market conditions, not material in terms of risk or benefits arising and would therefore not influence the users of these accounts when assessing the financial position of the company.