| Lights Up Perform And drama Ltd |
| Registered number: |
13485352 |
| Balance Sheet |
| as at 30 June 2026 |
|
| Notes |
|
|
2026 |
|
|
2025 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
1,282 |
|
|
1,302 |
|
| Current assets |
| Cash at bank and in hand |
|
|
11,142 |
|
|
9,811 |
|
| Creditors: amounts falling due within one year |
4 |
|
(11,537) |
|
|
(10,674) |
|
| Net current liabilities |
|
|
|
(395) |
|
|
(863) |
|
| Total assets less current liabilities |
|
|
|
887 |
|
|
439 |
|
|
| Provisions for liabilities |
|
|
|
(244) |
|
|
(247) |
|
|
| Net assets |
|
|
|
643 |
|
|
192 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
2 |
|
|
2 |
| Profit and loss account |
|
|
|
641 |
|
|
190 |
|
| Shareholders' funds |
|
|
|
643 |
|
|
192 |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| Yvette Robinson |
| Director |
| Approved by the board on 2 October 2026 |
|
| Lights Up Perform And drama Ltd |
| Notes to the Accounts |
| for the year ended 30 June 2026 |
|
|
| 1 |
Accounting policies |
|
|
Turnover |
|
Turnover includes revenue earned d from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. |
|
|
| 2 |
Employees |
2026 |
|
2025 |
| Number |
Number |
|
|
Average number of persons employed by the company |
2 |
|
2 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Plant and machinery etc |
| £ |
|
Cost |
|
At 1 July 2025 |
1,628 |
|
Additions |
300 |
|
At 30 June 2026 |
1,928 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 July 2025 |
326 |
|
Charge for the year |
320 |
|
At 30 June 2026 |
646 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 June 2026 |
1,282 |
|
At 30 June 2025 |
1,302 |
|
|
| 4 |
Creditors: amounts falling due within one year |
2026 |
|
2025 |
| £ |
£ |
|
|
Company Credit Card |
367 |
|
- |
|
Trade creditors |
464 |
|
- |
|
Director Loan Account - Yvette |
|
|
|
|
5,116 |
|
4,019 |
|
Director Loan Account - Kristen |
|
|
|
|
2,258 |
|
4,446 |
|
Taxation and social security costs |
2,516 |
|
1,393 |
|
Other creditors |
816 |
|
816 |
|
|
|
|
|
|
11,537 |
|
10,674 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Related party transactions |
|
|
The company is controlled by its directors, who are also equal shareholders. During the period, Yvette Robinson received from the company a salary of £14,672.04 and a dividend of £4,050. At the period end the company owed her £5,115.38; Kristen Gaetz received from the company a salary of £10,572.04 and a dividned of £4,050. At the period end the company owed her £2,257.99. |
|
|
| 6 |
Controlling party |
|
|
There is no controlling party in the company. |
|
|
| 7 |
Other information |
|
|
Lights Up Perform And drama Ltd is a private company limited by shares and incorporated in England. Its registered office is: |
|
76 Burnthwaite Road |
|
London |
|
England |
|
SW6 5BG |