REGISTERED NUMBER: 10181835 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Lucent Lighting USA Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Chartered Accountants' Report

5

DIRECTORS:

Mrs V A Dunk

M J D Dunk

Mrs L A Sidwell

REGISTERED OFFICE:

Unit 7-8 Great Cambridge Industrial Est

Lincoln Road

Enfield

London

EN1 1SH

REGISTERED NUMBER:

10181835 (England and Wales)

ACCOUNTANTS:

GREGORY WILDMAN

The Granary

Crowhill Farm

Ravensden Road

Wilden

Bedfordshire

MK44 2QS

FIXED ASSETS

Investments

4

782

782

CURRENT ASSETS

Debtors

5

100

100

CREDITORS

Amounts falling due within one year

6

782

782

NET CURRENT LIABILITIES

(682

)

(682

)

TOTAL ASSETS LESS CURRENT LIABILITIES

100

100

CAPITAL AND RESERVES

Called up share capital

100

100

100

100

The company is entitled to exemption from audit under Section 480 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 24 September 2025 and were signed on its behalf by:

M J D Dunk - Director

1.	STATUTORY INFORMATION

Lucent Lighting USA Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The company was dormant throughout the current year and previous year.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2024

and 31 December 2024

782

NET BOOK VALUE

At 31 December 2024

782

At 31 December 2023

782

The company's investments at the Statement of Financial Position date in the share capital of companies include the following:

Lucent Lighting Inc

Registered office: 350 Jericho Tpke, Suite 1, Jericho, New York, 11753, USA

Nature of business: Lighting distributors

%

Class of shares:

holding

A Ordinary

100.00

31.12.24

31.12.23

£

£

Aggregate capital and reserves

330,822

(23,611

)

Profit for the year

351,983

249,860

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Amounts owed by group undertakings

100

100

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Amounts owed to group undertakings

782

782

7.	RELATED PARTY DISCLOSURES

At the balance sheet date the following unsecured net balances were due (to ) / from:-

Lucent Lighting Holdings Limited - £100 (2023 - £100).

Lucent Lighting Limited - (£782) (2023 - £782).

All balances are interest free and repayable on demand.

8.	ULTIMATE CONTROLLING PARTY

Lucent Lighting Holdings Limited is regarded by the directors as being the company's ultimate parent company.

The company is not required to produce group accounts as it is a wholly-owned subsidiary, of which the ultimate parent company, as above, will be responsible for the preparation of the full group accounts.

The consolidated group accounts including the results of Lucent Lighting USA Limited is filed by Lucent Lighting Holdings Limited. Copies of the financial statements for Lucent Lighting Holdings Limited are publicly available at Companies House.

Lucent Lighting Holdings Limited's registered office address and principal place of business is Unit 7-8 Great Cambridge Industrial Est, Lincoln Road, Enfield, London, England, EN1 1SH.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Lucent Lighting USA Limited for the year ended 31 December 2024 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Lucent Lighting USA Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Lucent Lighting USA Limited and state those matters that we have agreed to state to the Board of Directors of Lucent Lighting USA Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lucent Lighting USA Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Lucent Lighting USA Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Lucent Lighting USA Limited. You consider that Lucent Lighting USA Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Lucent Lighting USA Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

GREGORY WILDMAN

The Granary

Crowhill Farm

Ravensden Road

Wilden

Bedfordshire

MK44 2QS

25 September 2025