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Company Registration No. 12194527 (England and Wales)
Italight Ltd Unaudited accounts for the year ended 30 September 2025
Italight Ltd Unaudited accounts Contents
Page
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Italight Ltd Company Information for the year ended 30 September 2025
Director
P La Terza
Company Number
12194527 (England and Wales)
Registered Office
Gregs Buildings 1 Booth Street Manchester M2 4AD
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Italight Ltd Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
215 
327 
Current assets
Debtors
3,152 
246 
Cash at bank and in hand
368 
821 
3,520 
1,067 
Creditors: amounts falling due within one year
(2,849)
(403)
Net current assets
671 
664 
Net assets
886 
991 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
786 
891 
Shareholders' funds
886 
991 
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 19 June 2026 and were signed on its behalf by
P La Terza Director Company Registration No. 12194527
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Italight Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Italight Ltd is a private company, limited by shares, registered in England and Wales, registration number 12194527. The registered office is Gregs Buildings, 1 Booth Street, Manchester, M2 4AD.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
3 Years Straight line
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2024
- 
336 
336 
At 30 September 2025
- 
336 
336 
Depreciation
At 1 October 2024
- 
9 
9 
Charge for the year
112 
- 
112 
At 30 September 2025
112 
9 
121 
Net book value
At 30 September 2025
(112)
327 
215 
At 30 September 2024
- 
327 
327 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
99 
69 
Trade debtors
3,053 
177 
3,152 
246 
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Italight Ltd Notes to the Accounts for the year ended 30 September 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
1,844 
540 
Loans from directors
1,005 
(137)
2,849 
403 
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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