Light Kits Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC225072 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

LIGHT KITS LIMITED

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

Ms H L Bowey

SECRETARY:

Mrs M I Bowey

REGISTERED OFFICE:

6 Home Place

Coldstream

Berwickshire

TD12 4DT

REGISTERED NUMBER:

SC225072 (Scotland)

ACCOUNTANTS:

J.H. Greenwood & Company

Chartered Accountants

Ava Lodge

Castle Terrace

Berwick Upon Tweed

Northumberland

TD15 1NP

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Light Kits Limited for the year ended 31 December 2025 which comprise the Profit and Loss Account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Light Kits Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Light Kits Limited and state those matters that we have agreed to state to the director of Light Kits Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Light Kits Limited and its director for our work or for this report.

It is your duty to ensure that Light Kits Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Light Kits Limited. You consider that Light Kits Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Light Kits Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

J.H. Greenwood & Company

Chartered Accountants

Ava Lodge

Castle Terrace

Berwick Upon Tweed

Northumberland

TD15 1NP

9 September 2026

FIXED ASSETS

Tangible assets

4

15,823

20,679

Investments

5

1

15,824

20,680

CURRENT ASSETS

Debtors

6

79,104

75,418

Cash at bank

121,523

110,883

200,627

186,301

CREDITORS

Amounts falling due within one year

7

161,597

159,885

NET CURRENT ASSETS

39,030

26,416

TOTAL ASSETS LESS CURRENT
LIABILITIES

54,854

47,096

PROVISIONS FOR LIABILITIES

2,498

3,388

NET ASSETS

52,356

43,708

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

52,355

43,707

52,356

43,708

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 September 2026 and were signed by:

Ms H L Bowey - Director

1.	STATUTORY INFORMATION

Light Kits Limited is a private company, limited by shares , registered in Scotland. 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.

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

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

Straight line over 4 years

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1 January 2025

38,871

5,212

27,820

2,084

73,987

Additions

-

731

At 31 December 2025

38,871

5,212

27,820

2,815

74,718

DEPRECIATION

At 1 January 2025

37,292

4,624

10,013

1,379

53,308

Charge for year

237

88

4,452

810

5,587

At 31 December 2025

37,529

4,712

14,465

2,189

58,895

NET BOOK VALUE

At 31 December 2025

1,342

500

13,355

626

15,823

At 31 December 2024

1,579

588

17,807

705

20,679

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

and 31 December 2025

1

NET BOOK VALUE

At 31 December 2025

1

At 31 December 2024

1

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

Trade debtors

11,727

7,861

Other debtors

67,377

67,557

79,104

75,418

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

Bank loans and overdrafts

30

-

Hire purchase contracts

-

4,720

Trade creditors

116,738

109,813

Taxation and social security

41,079

41,852

Other creditors

3,750

3,500

161,597

159,885

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31/12/25

31/12/24

£

Ms H L Bowey

Balance outstanding at start of year

50,909

51,226

Amounts advanced

142,309

50,237

Amounts repaid

(142,382

)

(50,554

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

50,836

50,909