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Registered Number: 11536840
England and Wales
Abridged Accounts
for the year ended 31 December 2025
for
LIGHT WORK ACCOUNTING LTD

Light Work Accounting Ltd Contents Page For the year ended 31 December 2025
Balance Sheet | 1
Notes to the Financial Statements | 2

Registered Number: 11536840 Light Work Accounting Ltd Balance Sheet As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 16,000 |  | 17,100
|  | 16,000 |  | 17,100
Current assets |  |  |
Debtors |  | 34,375 |  | 27,875
Cash at bank and in hand |  | 2,694 |  | 3,459
|  | 37,069 |  | 31,334
Creditors: amount falling due within one year |  | (41,418) |  | (32,221)
Net current assets |  | (4,349) |  | (887)
Total assets less current liabilities |  | 11,651 |  | 16,213
Creditors: amount falling due after more than one year |  | (6,357) |  | (11,425)
Net assets |  | 5,294 |  | 4,788
Capital and reserves |  |  |
Called up share capital | 4 | 10 |  | 10
Profit and loss account |  | 5,284 |  | 4,778
Shareholders' funds |  | 5,294 |  | 4,788
For the 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. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 profit and loss account has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 15 August 2026 and were signed by:
------------------------------- Stephen Light Director
1

Light Work Accounting Ltd Notes to the Abridged Financial Statements For the year ended 31 December 2025
General Information Light Work Accounting Ltd is a private company, limited by shares, registered in England and Wales, registration number 11536840, registration address Office B, Chesil House, Arrrow Close, Boyatt Wood, Eastleigh, Hampshire, SO50 4SY. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of twenty years. Goodwill policy revised from four years to twenty years.
2. | Average number of employees Average number of employees during the year was 3 (2024 : 2).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 January 2025 | 22,000 |  | 22,000
Additions | - |  | -
Disposals | - |  | -
At 31 December 2025 | 22,000 |  | 22,000
Amortisation
At 01 January 2025 | 4,900 |  | 4,900
Charge for year | 1,100 |  | 1,100
On disposals | - |  | -
At 31 December 2025 | 6,000 |  | 6,000
Net book values
At 31 December 2025 | 16,000 |  | 16,000
At 31 December 2024 | 17,100 |  | 17,100
4. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
10 Ordinary shares of £1.00 each | 10 |  | 10
| 10 |  | 10
2