Integrity Lighting Solutions Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 11913322 (England and Wales)

Unaudited Financial Statements

For The Period 1 January 2024 to 31 March 2025

for

INTEGRITY LIGHTING SOLUTIONS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J Harper

L Harper

L Quinn

REGISTERED OFFICE:

18 Highmeres Road

Leicester

LE4 9LZ

REGISTERED NUMBER:

11913322 (England and Wales)

ACCOUNTANTS:

TC Group

31 High View Close

Hamilton Office Park

Leicester

Leicestershire

LE4 9LJ

FIXED ASSETS

Tangible assets

4

36,552

45,523

CURRENT ASSETS

Stocks

133,710

156,197

Debtors

5

131,336

137,941

Cash at bank

138,086

85,285

403,132

379,423

CREDITORS

Amounts falling due within one year

6

203,427

146,075

NET CURRENT ASSETS

199,705

233,348

TOTAL ASSETS LESS CURRENT LIABILITIES

236,257

278,871

CREDITORS

Amounts falling due after more than one
year

7

(50,000

)

(50,000

)

PROVISIONS FOR LIABILITIES

(9,138

)

(11,370

)

NET ASSETS

177,119

217,501

CAPITAL AND RESERVES

Called up share capital

300

Retained earnings

176,819

217,201

177,119

217,501

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

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

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 September 2025 and were signed on its behalf by:

J Harper - Director

1.	STATUTORY INFORMATION

Integrity Lighting Solutions Ltd is a private company, limited by shares , registered in England and Wales. 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.

Improvements to property

-

in accordance with the lease

Plant and machinery

-

12.5% on cost

Fixtures and fittings

-

12.5% on cost

Computer equipment

-

50% on cost

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 period 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 period 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 8 (2023 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

COST

At 1 January 2024

34,585

5,664

6,014

9,264

55,527

Additions

-

1,870

At 31 March 2025

34,585

5,664

6,014

11,134

57,397

DEPRECIATION

At 1 January 2024

785

1,502

315

7,402

10,004

Charge for period

7,206

885

940

1,810

10,841

At 31 March 2025

7,991

2,387

1,255

9,212

20,845

NET BOOK VALUE

At 31 March 2025

26,594

3,277

4,759

1,922

36,552

At 31 December 2023

33,800

4,162

5,699

1,862

45,523

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2023

£

Trade debtors

117,975

132,537

Other debtors

13,361

5,404

131,336

137,941

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2023

£

Trade creditors

76,709

22,866

Taxation and social security

92,969

88,063

Other creditors

33,749

35,146

203,427

146,075

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2023

£

Other creditors

50,000

8.	OTHER FINANCIAL COMMITMENTS

At 31 March 2025 the company had financial commitments relation to operating leases totalling £130,000 (2023 - £167,500) due within the next five years.

9.	RELATED PARTY DISCLOSURES

Included in other creditors is a directors loan of £762 (2023 £177). No interest is charged and the loan is repayable on demand.

During the year the company made sales of £39,580 (2023 £57,659) and purchases of £18,364 (2023 £61,559) to a shareholder company. At the year end £69,664 (2023 £68,878) was owed to the related company.