IRIS Accounts Production v25.2.0.378 07841122 Board of Directors 1.1.24 31.12.24 31.12.24 false true false false false true false 81 68045 73979 68877 73898 751 81 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 07841122 2023-12-31 07841122 2024-12-31 07841122 2024-01-01 2024-12-31 07841122 2022-12-31 07841122 2023-01-01 2023-12-31 07841122 2023-12-31 07841122 ns15:EnglandWales 2024-01-01 2024-12-31 07841122 ns14:PoundSterling 2024-01-01 2024-12-31 07841122 ns10:Director1 2024-01-01 2024-12-31 07841122 ns10:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 07841122 ns10:SmallEntities 2024-01-01 2024-12-31 07841122 ns10:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 07841122 ns10:SmallCompaniesRegimeForDirectorsReport 2024-01-01 2024-12-31 07841122 ns10:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 07841122 ns10:FullAccounts 2024-01-01 2024-12-31 07841122 1 2024-01-01 2024-12-31 07841122 ns10:Director2 42 2023-12-31 07841122 ns10:Director2 42 2024-01-01 2024-12-31 07841122 ns10:Director2 42 2023-01-01 2023-12-31 07841122 ns10:Director2 42 2024-12-31 07841122 ns10:Director2 42 2023-12-31 07841122 ns10:Director2 2024-01-01 2024-12-31 07841122 ns10:RegisteredOffice 2024-01-01 2024-12-31 07841122 ns5:CurrentFinancialInstruments 2024-12-31 07841122 ns5:CurrentFinancialInstruments 2023-12-31 07841122 ns5:Non-currentFinancialInstruments 2024-12-31 07841122 ns5:Non-currentFinancialInstruments 2023-12-31 07841122 ns5:ShareCapital 2024-12-31 07841122 ns5:ShareCapital 2023-12-31 07841122 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 07841122 ns5:RetainedEarningsAccumulatedLosses 2023-12-31 07841122 ns5:IntangibleAssetsOtherThanGoodwill 2024-01-01 2024-12-31 07841122 ns5:IntangibleAssetsOtherThanGoodwill 2023-12-31 07841122 ns5:IntangibleAssetsOtherThanGoodwill 2024-12-31 07841122 ns5:IntangibleAssetsOtherThanGoodwill 2023-12-31 07841122 ns5:LeaseholdImprovements 2023-12-31 07841122 ns5:FurnitureFittings 2023-12-31 07841122 ns5:ComputerEquipment 2023-12-31 07841122 ns5:LeaseholdImprovements 2024-01-01 2024-12-31 07841122 ns5:FurnitureFittings 2024-01-01 2024-12-31 07841122 ns5:ComputerEquipment 2024-01-01 2024-12-31 07841122 ns5:LeaseholdImprovements 2024-12-31 07841122 ns5:FurnitureFittings 2024-12-31 07841122 ns5:ComputerEquipment 2024-12-31 07841122 ns5:LeaseholdImprovements 2023-12-31 07841122 ns5:FurnitureFittings 2023-12-31 07841122 ns5:ComputerEquipment 2023-12-31 07841122 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 07841122 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2023-12-31 07841122 ns5:BetweenOneTwoYears ns5:Non-currentFinancialInstruments 2024-12-31 07841122 ns5:BetweenOneTwoYears ns5:Non-currentFinancialInstruments 2023-12-31 07841122 ns5:WithinOneYear 2024-12-31 07841122 ns5:WithinOneYear 2023-12-31 07841122 ns5:BetweenOneFiveYears 2024-12-31 07841122 ns5:BetweenOneFiveYears 2023-12-31 07841122 ns5:AllPeriods 2024-12-31 07841122 ns5:AllPeriods 2023-12-31 07841122 1 ns10:Director1 2023-12-31 07841122 1 ns10:Director1 2022-12-31 07841122 1 ns10:Director1 2024-01-01 2024-12-31 07841122 1 ns10:Director1 2023-01-01 2023-12-31 07841122 1 ns10:Director1 2024-12-31 07841122 1 ns10:Director1 2023-12-31

REGISTERED NUMBER: 07841122 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

LAMP LIGHTING UK LIMITED

| LAMP LIGHTING UK LIMITED (REGISTERED NUMBER: 07841122) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 December 2024

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| LAMP LIGHTING UK LIMITED |

COMPANY INFORMATION

for the year ended 31 December 2024

| DIRECTORS: | Mr R N Stone

| Mrs J C Stone

| REGISTERED OFFICE: | Opal Business Centre Opal Way

| Stone Business Park

| Stone

| Staffordshire

| ST15 0SS

| REGISTERED NUMBER: | 07841122 (England and Wales)

| ACCOUNTANTS: | Magma Audit LLP

| Unit 2 Charnwood Edge Business Park

| Syston Road, Leicester

| LE7 4UZ

| Magma Audit LLP is part

| Of the Dains Group

| LAMP LIGHTING UK LIMITED (REGISTERED NUMBER: 07841122) |

BALANCE SHEET

31 December 2024

| 2024 |  | 2023

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 3,734 |  | 3,952 |  |

3,734 |  | 3,952 |  |

CURRENT ASSETS

Stocks | 110,275 |  | 66,346 |  |

Debtors | 6 | 127,473 |  | 79,146 |  |

Cash at bank | 75,358 |  | 560,516 |  |

313,106 |  | 706,008 |  |

CREDITORS

Amounts falling due within one year | 7 | (133,156 | ) | (563,850 | ) |

NET CURRENT ASSETS | 179,950 |  | 142,158 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 183,684 |  | 146,110 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (4,170 | ) | (14,167 | ) |

NET ASSETS | 179,514 |  | 131,943 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 179,414 |  | 131,843 |  |

179,514 |  | 131,943 |  |

The company is entitled to exemption from audit under Section 477 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.

| LAMP LIGHTING UK LIMITED (REGISTERED NUMBER: 07841122) |

BALANCE SHEET - continued

31 December 2024

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 October 2025 and were signed on its behalf by:

Mr R N Stone - Director

| LAMP LIGHTING UK LIMITED (REGISTERED NUMBER: 07841122) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 December 2024

1. | STATUTORY INFORMATION

| Lamp Lighting UK Limited is a private limited company, limited by shares, registered in England and Wales. Its registered office address is Opal Business Centre Opal Way, Stone Business Park, Stone, Staffordshire, ST15 0SS and the registered number is 07841122.

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 as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Rendering of goods

| 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.

| Intangible assets

| 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 if the fair value 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:

| Software and website |  | 33% straight line |  |

| Tangible fixed assets

| Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

| Computer equipment |  | 33% straight line |  |

| Improvements to property |  | 10% straight line |  |

| Fixtures and fittings |  | 15% straight line |  |

| 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 and loss.

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

| At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

| LAMP LIGHTING UK LIMITED (REGISTERED NUMBER: 07841122) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2024

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

| Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an 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.

| Taxation

| The tax expense for the year comprises current and deferred tax.

| Tax is recognised in profit or loss except that a change attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

| Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:

| - The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

| - Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

| Both current and deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Operating leases

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Leases that do not transfer all the risks and rewards of ownership are classified as operating leases. Payments under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| Cash and cash equivalents

| Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 8 (2023 - 9 ) .

| LAMP LIGHTING UK LIMITED (REGISTERED NUMBER: 07841122) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2024

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 January 2024

| and 31 December 2024 | 14,732 |  |

| AMORTISATION

| At 1 January 2024

| and 31 December 2024 | 14,732 |  |

| NET BOOK VALUE

| At 31 December 2024 | - |  |

| At 31 December 2023 | - |  |

5. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | and |  | Computer |

| property |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2024 | 36,707 |  | 16,823 |  | 14,550 |  | 68,080 |  |

| Additions | - |  | 1,469 |  | - |  | 1,469 |  |

| At 31 December 2024 | 36,707 |  | 18,292 |  | 14,550 |  | 69,549 |  |

| DEPRECIATION

| At 1 January 2024 | 36,707 |  | 15,177 |  | 12,244 |  | 64,128 |  |

| Charge for year | - |  | 630 |  | 1,057 |  | 1,687 |  |

| At 31 December 2024 | 36,707 |  | 15,807 |  | 13,301 |  | 65,815 |  |

| NET BOOK VALUE

| At 31 December 2024 | - |  | 2,485 |  | 1,249 |  | 3,734 |  |

| At 31 December 2023 | - |  | 1,646 |  | 2,306 |  | 3,952 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Trade debtors | 53,760 |  | 69,115 |  |

| Other debtors | - |  | 4,100 |  |

| Directors' loan accounts | - |  | 81 |  |

| Tax recoverable | 26,215 |  | - |  |

| Prepayments and accrued income | 47,498 |  | 5,850 |  |

127,473 |  | 79,146 |  |

| LAMP LIGHTING UK LIMITED (REGISTERED NUMBER: 07841122) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2024

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Bank loans and overdrafts | 10,000 |  | 10,000 |  |

| Trade creditors | 103,275 |  | 469,948 |  |

| Corporation tax | - |  | 19,704 |  |

| Social security and other taxes | 13,673 |  | 58,884 |  |

| Other creditors | 3,157 |  | 1,624 |  |

| Directors' loan accounts | 751 |  | - |  |

| Accruals and deferred income | 2,300 |  | 3,690 |  |

133,156 |  | 563,850 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2024 | 2023 |

£ | £ |

| Bank loans | 4,170 |  | 14,167 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2024 | 2023 |

£ | £ |

| Within one year | 1,255 |  | 1,255 |  |

| Between one and five years | 2,824 |  | 4,079 |  |

4,079 |  | 5,334 |  |

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 December 2024 and 31 December 2023:

2024 | 2023 |

£ | £ |

| Mr R N Stone and Mrs J C Stone

| Balance outstanding at start of year | 81 |  | - |  |

| Amounts advanced | 68,045 |  | 73,979 |  |

| Amounts repaid | (68,877 | ) | (73,898 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (751 | ) | 81 |  |