REGISTERED NUMBER: 07802662 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

LEDSAVE LIMITED

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

M D Edgar

J D Segal

Ms C L Jackson

REGISTERED OFFICE:

57 Spyvee Street

Hull

E. Yorks

HU8 7JJ

REGISTERED NUMBER:

07802662 (England and Wales)

ACCOUNTANTS:

Majors Limited

57 Spyvee Street

Hull

E. Yorks

HU8 7JJ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

105,963

128,652

105,963

128,652

CURRENT ASSETS

Stocks

651,234

702,737

Debtors

6

496,658

463,510

Cash at bank

7,658

-

1,155,550

1,166,247

CREDITORS

Amounts falling due within one year

7

652,476

660,089

NET CURRENT ASSETS

503,074

506,158

TOTAL ASSETS LESS CURRENT LIABILITIES

609,037

634,810

PROVISIONS FOR LIABILITIES

26,491

24,201

NET ASSETS

582,546

610,609

CAPITAL AND RESERVES

Called up share capital

40

40

Retained earnings

582,506

610,569

SHAREHOLDERS' FUNDS

582,546

610,609

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

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 31 July 2026 and were signed on its behalf by:

J D Segal - Director

1.	STATUTORY INFORMATION

LEDSave 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

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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of nil years.

Intangible fixed assets

The cost of the company's website has been capitalised and is amortised over four years on a straight line basis.

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

-

25% on cost and 20% on cost

Stocks

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

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 November 2024

and 31 October 2025

10,150

AMORTISATION

At 1 November 2024

and 31 October 2025

10,150

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

185,817

Additions

6,425

At 31 October 2025

192,242

DEPRECIATION

At 1 November 2024

57,165

Charge for year

29,114

At 31 October 2025

86,279

NET BOOK VALUE

At 31 October 2025

105,963

At 31 October 2024

128,652

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

89,948

43,766

Other debtors

356,878

366,909

Directors' current accounts

43,901

41,140

Tax

-

4,260

Prepayments and accrued income

5,931

7,435

496,658

463,510

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

32,190

54,603

Trade creditors

4,174

12,248

Tax

25,913

5,763

VAT

9,917

43,263

Other creditors

158,852

89,764

Directors' current accounts

342,900

401,078

Accrued expenses

78,530

53,370

652,476

660,089