Company Registration No. 05404923 (England and Wales)
FESTIVE LIGHTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2018
PAGES FOR FILING WITH REGISTRAR
FESTIVE LIGHTS LIMITED
CONTENTS
Page
Statement of comprehensive income
1
Statement of financial position
2 - 3
Notes to the financial statements
4 - 13
FESTIVE LIGHTS LIMITED
STATEMENT OF COMPREHENSIVE INCOME
FOR THE PERIOD ENDED 31 JANUARY 2018
- 1 -
Period
ended
31 January
30 June
2018
2017
£
£
Profit/(loss) for the Period
426,955
(51,374)
Other comprehensive income
Revaluation of tangible fixed assets
-
418,649
Total comprehensive income for the Period
426,955
367,275
FESTIVE LIGHTS LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 JANUARY 2018
31 January 2018
- 2 -
2018
2017
Notes
£
£
£
£
Fixed assets
Goodwill
3
15,462
17,180
Other intangible assets
3
138,259
180,424
Total intangible assets
153,721
197,604
Tangible assets
4
1,620,395
1,618,202
1,774,116
1,815,806
Current assets
Stocks
852,399
1,306,231
Debtors
5
414,935
389,377
Cash at bank and in hand
273,955
1,392
1,541,289
1,697,000
Creditors: amounts falling due within one year
6
(1,118,751)
(1,629,721)
Net current assets
422,538
67,279
Total assets less current liabilities
2,196,654
1,883,085
Creditors: amounts falling due after more than one year
7
(784,385)
(893,623)
Provisions for liabilities
(117,875)
(122,023)
Net assets
1,294,394
867,439
Capital and reserves
Called up share capital
8
100
100
Revaluation reserve
9
343,425
418,649
Profit and loss reserves
10
950,869
448,690
Total equity
1,294,394
867,439
FESTIVE LIGHTS LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
31 JANUARY 2018
31 January 2018
- 3 -
The directors of the company have elected not to include a copy of the income statement within the financial statements.
true
For the financial Period ended 31 January 2018 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
T
he members have not required the company to obtain an audit of its financial statements for the Period in question in accordance with section 476
.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The financial statements were approved by the board of directors and authorised for issue on 26 July 2018 and are signed on its behalf by:
M C Higginson
M Higginson
Director
Director
Company Registration No. 05404923
FESTIVE LIGHTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2018
- 4 -
1
Accounting policies
Company information
Festive Lights Limited is a
private
company
limited by shares
incorporated in England and Wales.
The registered office is
Disklok House, Preston Road, Charnock Richard, Chorley, Lancashire, PR7 5HH.
1.1
Accounting convention
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in
sterling
, which is the functional currency of the company.
Monetary a
mounts
in these financial statements are
rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
1.2
Reporting period
The company changed its financial year end to 31 January in line with the end of its sale period. The
comparative amounts presented in the financial statements (including
the related notes) are not entirely comparable.
1.3
Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business
, and
is shown net of VAT and other sales related taxes
.
The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer
(usually on dispatch of the goods)
, the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that
it is probable will be
recover
ed
.
1.4
Research and development expenditure
Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated
.
FESTIVE LIGHTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JANUARY 2018
1
Accounting policies
(Continued)
- 5 -
1.5
Intangible fixed assets - goodwill
Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated
amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.
For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.
1.6
Intangible fixed assets other than goodwill
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.
Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date
where
it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the cost or value of the asset can be measured reliably.
Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Patent
10% straight line
Website costs
1/3 straight line
1.7
Tangible fixed assets
Tangible fixed assets
are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Land and buildings Freehold
2% straight line
Land and buildings Leasehold
20% straight line
Plant and machinery
15% reducing balance
Motor vehicles
25% reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and
is credited or charged to profit or loss
.
1.8
Impairment of fixed assets
At each reporting
period
end date, the
company
reviews the carrying amounts of its tangible
and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company
estimates the recoverable amount of the cash-generating unit to which the asset belongs.
FESTIVE LIGHTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JANUARY 2018
1
Accounting policies
(Continued)
- 6 -
Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.
Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit)
in
prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.
1.9
Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.
Stocks held for distribution at no or nominal consideration are measured at the lower of replacement cost and cost, adjusted where applicable for any loss of service potential.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.
1.10
Cash at bank and in hand
Cash at bank and in hand
are basic financial assets
and
include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.11
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset
, with
the net amounts presented in the financial statements
,
when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest
method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Financial assets classified as receivable within one year are not amortised.
FESTIVE LIGHTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JANUARY 2018
1
Accounting policies
(Continued)
- 7 -
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from
fellow group companies and preference shares that are classified as debt, are
initially recognised at transaction price unless the arrangement constitutes a
financing transaction, where the debt instrument is measured at the present value of
the future
paymen
ts discounted at a market rate of interest.
Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective
interest rate method.
Trade creditors
are obligations to pay for goods or services that have been acquired
in the ordinary course of business from suppliers. A
m
ounts payable are classified as
current liabilities if payment is due within one year or less. If not, they are presented
as non-current liabilities. Trade creditors are recognised initially at transaction price
and subsequently measured at amortised cost using the effective interest method.
1.12
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
1.13
Derivatives
Derivatives are initially recognised at fair value at the date a derivative contract is entered into and are subsequently remeasured to fair value at each reporting end date. The resulting gain or loss is recognised in profit or loss immediately unless the derivative is designated and effective as a hedging instrument, in which event the timing of the recognition in profit or loss depends on the nature of the hedge relationship.
A derivative with a positive fair value is recognised as a financial asset, whereas a derivative with a negative fair value is recognised as a financial liability.
1.14
Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The
company’s
liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
FESTIVE LIGHTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JANUARY 2018
1
Accounting policies
(Continued)
- 8 -
Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.
The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the
company
has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
1.15
Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
1.16
Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
1.17
Leases
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.
Assets held under finance leases are recognised as assets at the lower of the assets fair
value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to the income statement so as to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals payable under operating leases,
including
any lease incentives received, are charged to income on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease asset are consumed.
1.18
Government grants
Government grants are recognised at the fair value of the asset receive
d
or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.
A grant that specifies performance conditions is recognised in income when the performance conditions are met
. Where a
grant does not specify performance conditions
it
is recognised in income when the proceeds are received or receivable
. A grant received before the recognition criteria are satisfied is recognised as a liability.
FESTIVE LIGHTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JANUARY 2018
1
Accounting policies
(Continued)
- 9 -
1.19
Foreign exchange
Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation are included in the income statement for the period.
2
Employees
The average monthly number of persons (including directors) employed by the company during the Period was 64 (2017 - 47).
3
Intangible fixed assets
Goodwill
Patent
Website costs
Total
£
£
£
£
Cost
At 1 July 2017
42,951
18,041
360,615
421,607
Additions
-
-
4,200
4,200
At 31 January 2018
42,951
18,041
364,815
425,807
Amortisation and impairment
At 1 July 2017
25,771
14,979
183,253
224,003
Amortisation charged for the Period
1,718
1,052
45,313
48,083
At 31 January 2018
27,489
16,031
228,566
272,086
Carrying amount
At 31 January 2018
15,462
2,010
136,249
153,721
At 30 June 2017
17,180
3,062
177,362
197,604
FESTIVE LIGHTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JANUARY 2018
- 10 -
4
Tangible fixed assets
Land and buildings Freehold
Land and buildings Leasehold
Plant and machinery
Motor vehicles
Total
£
£
£
£
£
Cost or valuation
At 1 July 2017
1,536,716
18,383
230,111
36,950
1,822,160
Additions
7,512
-
32,008
-
39,520
At 31 January 2018
1,544,228
18,383
262,119
36,950
1,861,680
Depreciation and impairment
At 1 July 2017
36,716
6,160
136,181
24,902
203,959
Depreciation charged in the Period
18,643
1,969
14,956
1,758
37,326
At 31 January 2018
55,359
8,129
151,137
26,660
241,285
Carrying amount
At 31 January 2018
1,488,869
10,254
110,982
10,290
1,620,395
At 30 June 2017
1,500,000
12,223
93,931
12,048
1,618,202
Freehold l
and and buildings with a carrying amount of
£1.5 million
were revalued
during the year ended 30 June 2017
by
Eckersley commercial property solutions
, independent valuers not connected with the company on the basis of market value. The valuation conforms to International Valuation Standards and was based on recent market transactions on arm's length terms for similar properties.
The Directors do not consider there to
have been
any material change in the fair value of the property since the revaluation was carried out.
If revalued assets were stated on an historical cost basis rather than a fair value basis, the total amounts included would have been as follows:
2018
2017
£
£
Cost
1,125,579
1,118,067
Accumulated depreciation
(50,475)
(36,716)
Carrying value
1,075,104
1,081,351
The revaluation surplus is disclosed in note 9.
FESTIVE LIGHTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JANUARY 2018
- 11 -
5
Debtors
2018
2017
Amounts falling due within one year:
£
£
Trade debtors
236,396
179,443
Corporation tax recoverable
2,153
2,153
Other debtors
176,386
207,781
414,935
389,377
6
Creditors: amounts falling due within one year
2018
2017
£
£
Bank loans and overdrafts
312,297
1,231,079
Trade creditors
190,742
259,171
Corporation tax
110,009
-
Other taxation and social security
426,999
87,450
Other creditors
78,704
52,021
1,118,751
1,629,721
7
Creditors: amounts falling due after more than one year
2018
2017
£
£
Bank loans and overdrafts
783,276
890,689
Other creditors
1,109
2,934
784,385
893,623
The bank overdraft and loans are secured by a debenture comprising fixed and floating charge over all the assets and undertaking of the company.
The bank holds a cross guarantee given by Festive Lights Limited and Dri Box Limited to secure all liabilities of each other. The borrowings at the year end on Dri Box Limited were nil.
Creditors which fall due after five years are as follows:
2018
2017
£
£
Payable by instalments
436,900
479,923
FESTIVE LIGHTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JANUARY 2018
- 12 -
8
Called up share capital
2018
2017
£
£
Ordinary share capital
Issued and fully paid
100 Ordinary shares of £1 each
100
100
100
100
9
Revaluation reserve
2018
2017
£
£
At beginning of Period
418,649
-
Revaluation surplus arising in the Period
-
418,649
Deferred tax on revaluation of tangible assets
(70,340)
-
Transfer to retained earnings
(4,884)
-
At end of Period
343,425
418,649
Deferred tax relating to revalued assets has been transferred to the revaluation reserve.
Other movements relate to excess depreciation calculated on the revalued asset compared with historic cost.
FESTIVE LIGHTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JANUARY 2018
- 13 -
10
Profit and loss reserves
2018
2017
£
£
At the beginning of the Period
448,690
500,064
Profit/(loss) for the Period
426,955
(51,374)
Transfer from revaluation reserve
4,884
-
Transfer of deferred tax on revalued assets to revaluation reserve
70,340
-
At the end of the Period
950,869
448,690
11
Financial commitments, guarantees and contingent liabilities
At 31 January 2018 the company had purchase commitments of £444,239 ( 2017 £793,356 ).
The total purchase orders at 31 January 2018 were £618,476 ( 2017 £945,594 ) of which deposits of £174,236 ( 2017 £152,238) had been paid.
12
Operating lease commitments
Lessee
At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:
2018
2017
£
£
22,622
21,445
13
Directors' transactions
One of the premises from which the company carries on its trading activities is owned by the directors. The company does not pay any rent.
The directors have provided a personal guarantee to secure all bank liabilities of the company limited to £750,000 supported by first legal mortgage over the property known as Disklok House, owned by the directors.
Description
% Rate
Opening balance
Amounts advanced
Closing balance
£
£
£
M C Higginson - Loan
-
-
3,945
3,945
M Higginson - Loan
-
-
3,944
3,944
-
7,889
7,889
2018-01-31
2017-07-01
false
CCH Software
CCH Accounts Production 2018.200
No description of principal activity
26 July 2018
M C Higginson
M Higginson
M J Higginson
M M Higginson
M E Alty
M P Higginson
S A Alty
M Higginson
2018-07-26
05404923
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2017-07-01
2018-01-31
05404923
core:LandBuildings
core:OwnedOrFreeholdAssets
2017-06-30
05404923
core:LandBuildings
core:LeasedAssetsHeldAsLessee
2017-06-30
05404923
core:PlantMachinery
2017-06-30
05404923
core:MotorVehicles
2017-06-30
05404923
bus:OrdinaryShareClass1
2017-07-01
2018-01-31
05404923
bus:OrdinaryShareClass1
2018-01-31
05404923
bus:PrivateLimitedCompanyLtd
2017-07-01
2018-01-31
05404923
bus:FRS102
2017-07-01
2018-01-31
05404923
bus:AuditExemptWithAccountantsReport
2017-07-01
2018-01-31
05404923
bus:SmallCompaniesRegimeForAccounts
2017-07-01
2018-01-31
05404923
bus:Director3
2017-07-01
2018-01-31
05404923
bus:Director4
2017-07-01
2018-01-31
05404923
bus:Director5
2017-07-01
2018-01-31
05404923
bus:Director6
2017-07-01
2018-01-31
05404923
bus:Director7
2017-07-01
2018-01-31
05404923
bus:CompanySecretary1
2017-07-01
2018-01-31
05404923
bus:FullAccounts
2017-07-01
2018-01-31
xbrli:pure
xbrli:shares
iso4217:GBP