Illuminate Lighting Ltd Accounts






Illuminate Lighting Ltd

	Company No. 10297368
		Information for Filing with The Registrar
		31 July 2025

The Director presents his report and the accounts for the year ended 31 July 2025.

Principal activities
The principal activity of the company during the year under review was supply of entertainment control systems.




Director

The Director who served at any time during the year was as follows:

J.R. Pask









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

J.R. Pask
Director
17 October 2025

at	31 July 2025
Company No.		10297368	Notes	2025	2024
				£	£
Fixed assets
	Intangible assets		4	800	1,600
	Tangible assets		5	1,071,304	809,359


				1,072,104	810,959
Current assets
	Stocks		6	38,500	29,224
	Debtors		7	37,340	79,546

	Cash at bank and in hand			37,649	39,890
				113,489	148,660
Creditors: Amount falling due within one year			8	(376,942)	(425,572)
Net current liabilities				(263,453)	(276,912)
Total assets less current liabilities				808,651	534,047
Creditors: Amounts falling due after more than one year			9	(385,883)	(283,440)
Provisions for liabilities
	Deferred taxation			(203,548)	(153,693)

Net assets				219,220	96,914

Capital and reserves
	Called up share capital			10	10



	Profit and loss account		12	219,210	96,904

Total equity				219,220	96,914



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 17 October 2025 and signed on its behalf by:
J.R. Pask
Director
17 October 2025

for the year ended 31 July 2025

General information

Illuminate Lighting Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 10297368

Its registered office is:

Its trading address is:

2 Forest Farm Business Park

Unit 1

Fulford

Sterling Industrial Estate

York

Carr Wood Road

Castleford

YO19 4RH

WF10 4PS

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Leasehold land and buildings

20% Straight line basis

Plant and machinery

10% Reducing balance basis

Motor vehicles

20% Reducing balance basis

Furniture, fittings and equipment

33% Straight line basis

After a review of the residual value of the assets currently held by the business, the director has decided to revise the rate of depreciation used for plant and machinery from 10% straight line to 10% reducing balance, ensuring that the current and future accounts continue to show a true and fair view.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	3	2

4	Intangible fixed assets
			Other	Total
			£	£
		Cost
		At 1 August 2024	4,000	4,000


		At 31 July 2025	4,000	4,000
		Amortisation and impairment
		At 1 August 2024	2,400	2,400
		Charge for the year	800	800


		At 31 July 2025	3,200	3,200
		Net book values
		At 31 July 2025	800	800
		At 31 July 2024	1,600	1,600

		The intangible asset is being amortised over its useful economic life, estimated to be five years.

5	Tangible fixed assets
			Land and buildings	Plant and machinery	Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£	£	£
		Cost or revaluation
		At 1 August 2024	3,558	1,354,511	37,454	77,302	1,472,825
		Additions	-	395,727	-	5,670	401,397


		Disposals	-	(14,718)	-	-	(14,718)
		At 31 July 2025	3,558	1,735,520	37,454	82,972	1,859,504
		Depreciation
		At 1 August 2024	2,848	581,155	17,588	61,875	663,466
		Charge for the year	710	116,266	3,973	12,075	133,024


		Disposals	-	(8,290)	-	-	(8,290)
		At 31 July 2025	3,558	689,131	21,561	73,950	788,200
		Net book values
		At 31 July 2025	-	1,046,389	15,893	9,022	1,071,304
		At 31 July 2024	710	773,356	19,866	15,427	809,359

6	Stocks
			2025	2024
			£	£

		Work in progress	38,500	29,224

			38,500	29,224

7	Debtors
			2025	2024
			£	£
		Trade debtors	31,969	52,017



		VAT recoverable	-	22,568

		Other debtors	1,454	1,260
		Prepayments and accrued income	3,917	3,701
			37,340	79,546

8	Creditors:
		amounts falling due within one year
			2025	2024
			£	£

		Bank loans and overdrafts	44,928	14,280

		Obligations under finance lease and hire purchase contracts	103,978	74,953
		Trade creditors	131,318	258,775

		Taxes and social security	30,282	869
		Loans from directors	64,978	75,078
		Other creditors	382	545
		Accruals and deferred income	1,076	1,072
			376,942	425,572

		Included in Bank Loans and Overdrafts is a secured debt due within three years of £94,996, which was subject to a fixed and floating charge and a negative pledge over the company’s assets.

9	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£

		Bank loans and overdrafts	89,494	31,708

		Obligations under finance lease and hire purchase contracts	296,389	251,732




			385,883	283,440

10	Creditors: secured liabilities
			2025	2024
			£	£
		The aggregate amount of secured liabilities included within creditors	94,996	-

Share Capital

Share capital comprises 10 Ordinary £1 shares fully paid up. Ordinary shares are classified as equity. Equity instruments are measured at fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.