| REGISTERED NUMBER: |
| Light Alder Ltd |
| Unaudited Financial Statements for the Year Ended 30 November 2025 |
| REGISTERED NUMBER: |
| Light Alder Ltd |
| Unaudited Financial Statements for the Year Ended 30 November 2025 |
| Light Alder Ltd (Registered number: 13741199) |
| Contents of the Financial Statements |
| for the Year Ended 30 November 2025 |
| Page |
| Company Information | 1 |
| Statement of Comprehensive Income | 2 |
| Statement of Financial Position | 3 |
| Statement of Changes in Equity | 5 |
| Notes to the Financial Statements | 6 |
| Light Alder Ltd |
| Company Information |
| for the Year Ended 30 November 2025 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| 4 King Square |
| Bridgwater |
| Somerset |
| TA6 3YF |
| BANKERS: |
| 49 South Street |
| Dorchester |
| Dorset |
| DT1 1DW |
| Light Alder Ltd (Registered number: 13741199) |
| Statement of Comprehensive Income |
| for the Year Ended 30 November 2025 |
| 30.11.25 | 30.11.24 |
| Notes | £ | £ | £ | £ |
| TURNOVER | 4 |
| Cost of sales |
| GROSS PROFIT |
| Distribution costs |
| Administrative expenses |
| 75,748 | 70,087 |
| OPERATING (LOSS)/PROFIT | 6 | ( |
) |
| Interest payable and similar expenses | 7 |
| (LOSS)/PROFIT BEFORE TAXATION | ( |
) |
| Tax on (loss)/profit | 8 | ( |
) |
| (LOSS)/PROFIT FOR THE FINANCIAL YEAR |
( |
) |
| OTHER COMPREHENSIVE INCOME | - | - |
| TOTAL COMPREHENSIVE (LOSS)/INCOME FOR THE YEAR |
( |
) |
| Light Alder Ltd (Registered number: 13741199) |
| Statement of Financial Position |
| 30 November 2025 |
| 30.11.25 | 30.11.24 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 9 |
| CURRENT ASSETS |
| Stocks | 10 |
| Debtors | 11 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 12 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year | 13 | ( |
) | ( |
) |
| PROVISIONS FOR LIABILITIES | 15 | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 16 |
| Retained earnings | 17 |
| SHAREHOLDERS' FUNDS |
| The director acknowledges his 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. |
| Light Alder Ltd (Registered number: 13741199) |
| Statement of Financial Position - continued |
| 30 November 2025 |
| The financial statements were approved by the director and authorised for issue on |
| Light Alder Ltd (Registered number: 13741199) |
| Statement of Changes in Equity |
| for the Year Ended 30 November 2025 |
| Called up |
| share | Retained | Total |
| capital | earnings | equity |
| £ | £ | £ |
| Balance at 1 December 2023 |
| Changes in equity |
| Issue of share capital | - |
| Dividends | - | ( |
) | ( |
) |
| Total comprehensive income | - |
| Balance at 30 November 2024 |
| Changes in equity |
| Total comprehensive loss | - | ( |
) | ( |
) |
| Balance at 30 November 2025 |
| Light Alder Ltd (Registered number: 13741199) |
| Notes to the Financial Statements |
| for the Year Ended 30 November 2025 |
| 1. | STATUTORY INFORMATION |
| Light Alder Ltd is a |
| 2. | STATEMENT OF COMPLIANCE |
| 3. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| The financial statements have been prepared in accordance with applicable accounting standards and estimation techniques. |
| 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 |
| Plant and machinery | - |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Computer equipment | - |
| 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 statement of financial position date. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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. |
| Light Alder Ltd (Registered number: 13741199) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 November 2025 |
| 3. | ACCOUNTING POLICIES - continued |
| 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. |
| 4. | TURNOVER |
| The turnover and loss (2024 - profit) before taxation are attributable to the principal activities of the company. |
| 5. | EMPLOYEES AND DIRECTORS |
| 30.11.25 | 30.11.24 |
| £ | £ |
| Wages and salaries |
| Social security costs |
| The average number of employees during the year was as follows: |
| 30.11.25 | 30.11.24 |
| Office and Management |
| 30.11.25 | 30.11.24 |
| £ | £ |
| Director's remuneration |
| 6. | OPERATING (LOSS)/PROFIT |
| The operating loss (2024 - operating profit) is stated after charging: |
| 30.11.25 | 30.11.24 |
| £ | £ |
| Other operating leases |
| Depreciation - owned assets |
| Foreign exchange differences |
| 7. | INTEREST PAYABLE AND SIMILAR EXPENSES |
| 30.11.25 | 30.11.24 |
| £ | £ |
| Other Interest Payable |
| Light Alder Ltd (Registered number: 13741199) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 November 2025 |
| 8. | TAXATION |
| Analysis of the tax (credit)/charge |
| The tax (credit)/charge on the loss for the year was as follows: |
| 30.11.25 | 30.11.24 |
| £ | £ |
| Current tax: |
| UK corporation tax |
| Deferred tax | ( |
) |
| Tax on (loss)/profit | ( |
) |
| 9. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Plant and | and | Motor | Computer |
| machinery | fittings | vehicles | equipment | Totals |
| £ | £ | £ | £ | £ |
| COST |
| At 1 December 2024 |
| Additions |
| At 30 November 2025 |
| DEPRECIATION |
| At 1 December 2024 |
| Charge for year |
| At 30 November 2025 |
| NET BOOK VALUE |
| At 30 November 2025 |
| At 30 November 2024 |
| 10. | STOCKS |
| 30.11.25 | 30.11.24 |
| £ | £ |
| Stocks |
| 11. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 30.11.25 | 30.11.24 |
| £ | £ |
| Trade debtors |
| Other debtors |
| Prepayments and accrued income |
| Light Alder Ltd (Registered number: 13741199) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 November 2025 |
| 12. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 30.11.25 | 30.11.24 |
| £ | £ |
| Hire purchase contracts |
| Trade creditors |
| Corporation Tax |
| Social security and other taxes |
| Directors' current accounts | 30,543 | 43,479 |
| Accruals and deferred income |
| 13. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 30.11.25 | 30.11.24 |
| £ | £ |
| Other loans (see note 14) |
| Hire purchase contracts |
| Amounts falling due in more than five years: |
| Repayable by instalments |
| Other loans | 55,000 | 55,000 |
| 14. | LOANS |
| An analysis of the maturity of loans is given below: |
| 30.11.25 | 30.11.24 |
| £ | £ |
| Amounts falling due in more than five years: |
| Repayable by instalments |
| Other loans | 55,000 | 55,000 |
| 15. | PROVISIONS FOR LIABILITIES |
| 30.11.25 | 30.11.24 |
| £ | £ |
| Deferred tax | 8,270 | 9,415 |
| Deferred |
| tax |
| £ |
| Balance at 1 December 2024 |
| Credit to Income Statement during year | ( |
) |
| Balance at 30 November 2025 |
| Light Alder Ltd (Registered number: 13741199) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 November 2025 |
| 16. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 30.11.25 | 30.11.24 |
| value: | £ | £ |
| Ordinary | 1p | 1 | 1 |
| 17. | RESERVES |
| Retained |
| earnings |
| £ |
| At 1 December 2024 |
| Deficit for the year | ( |
) |
| At 30 November 2025 |