2024-09-01 2025-08-31 2025-08-31 false 15095104 LIGHTING EXPERTS LIMITED 2025-11-05 false iso4217:GBP xbrli:pure 15095104 2024-08-31 15095104 2025-08-31 15095104 2024-09-01 2025-08-31 15095104 2023-08-23 15095104 2024-08-31 15095104 2023-08-24 2024-08-31 15095104 bus:SmallEntities 2024-09-01 2025-08-31 15095104 bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 15095104 bus:AbridgedAccounts 2024-09-01 2025-08-31 15095104 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 15095104 core:WithinOneYear 2025-08-31 15095104 core:AfterOneYear 2025-08-31 15095104 core:WithinOneYear 2024-08-31 15095104 core:AfterOneYear 2024-08-31 15095104 core:ShareCapital 2025-08-31 15095104 core:SharePremium 2025-08-31 15095104 core:RevaluationReserve 2025-08-31 15095104 core:OtherReservesSubtotal 2025-08-31 15095104 core:RetainedEarningsAccumulatedLosses 2025-08-31 15095104 core:ShareCapital 2024-08-31 15095104 core:SharePremium 2024-08-31 15095104 core:RevaluationReserve 2024-08-31 15095104 core:OtherReservesSubtotal 2024-08-31 15095104 core:RetainedEarningsAccumulatedLosses 2024-08-31 15095104 core:LandBuildings 2025-08-31 15095104 core:PlantMachinery 2025-08-31 15095104 core:Vehicles 2025-08-31 15095104 core:FurnitureFittings 2025-08-31 15095104 core:OfficeEquipment 2025-08-31 15095104 core:NetGoodwill 2025-08-31 15095104 core:IntangibleAssetsOtherThanGoodwill 2025-08-31 15095104 core:ListedExchangeTraded 2025-08-31 15095104 core:UnlistedNon-exchangeTraded 2025-08-31 15095104 core:LandBuildings 2024-08-31 15095104 core:PlantMachinery 2024-08-31 15095104 core:Vehicles 2024-08-31 15095104 core:FurnitureFittings 2024-08-31 15095104 core:OfficeEquipment 2024-08-31 15095104 core:NetGoodwill 2024-08-31 15095104 core:IntangibleAssetsOtherThanGoodwill 2024-08-31 15095104 core:ListedExchangeTraded 2024-08-31 15095104 core:UnlistedNon-exchangeTraded 2024-08-31 15095104 core:LandBuildings 2024-09-01 2025-08-31 15095104 core:PlantMachinery 2024-09-01 2025-08-31 15095104 core:Vehicles 2024-09-01 2025-08-31 15095104 core:FurnitureFittings 2024-09-01 2025-08-31 15095104 core:OfficeEquipment 2024-09-01 2025-08-31 15095104 core:NetGoodwill 2024-09-01 2025-08-31 15095104 core:IntangibleAssetsOtherThanGoodwill 2024-09-01 2025-08-31 15095104 core:ListedExchangeTraded 2024-09-01 2025-08-31 15095104 core:UnlistedNon-exchangeTraded 2024-09-01 2025-08-31 15095104 core:MoreThanFiveYears 2024-09-01 2025-08-31 15095104 core:Non-currentFinancialInstruments 2025-08-31 15095104 core:Non-currentFinancialInstruments 2024-08-31 15095104 dpl:CostSales 2024-09-01 2025-08-31 15095104 dpl:DistributionCosts 2024-09-01 2025-08-31 15095104 core:LandBuildings 2024-09-01 2025-08-31 15095104 core:PlantMachinery 2024-09-01 2025-08-31 15095104 core:Vehicles 2024-09-01 2025-08-31 15095104 core:FurnitureFittings 2024-09-01 2025-08-31 15095104 core:OfficeEquipment 2024-09-01 2025-08-31 15095104 dpl:AdministrativeExpenses 2024-09-01 2025-08-31 15095104 core:NetGoodwill 2024-09-01 2025-08-31 15095104 core:IntangibleAssetsOtherThanGoodwill 2024-09-01 2025-08-31 15095104 dpl:GroupUndertakings 2024-09-01 2025-08-31 15095104 dpl:ParticipatingInterests 2024-09-01 2025-08-31 15095104 dpl:GroupUndertakings core:ListedExchangeTraded 2024-09-01 2025-08-31 15095104 core:ListedExchangeTraded 2024-09-01 2025-08-31 15095104 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-09-01 2025-08-31 15095104 core:UnlistedNon-exchangeTraded 2024-09-01 2025-08-31 15095104 dpl:CostSales 2023-08-24 2024-08-31 15095104 dpl:DistributionCosts 2023-08-24 2024-08-31 15095104 core:LandBuildings 2023-08-24 2024-08-31 15095104 core:PlantMachinery 2023-08-24 2024-08-31 15095104 core:Vehicles 2023-08-24 2024-08-31 15095104 core:FurnitureFittings 2023-08-24 2024-08-31 15095104 core:OfficeEquipment 2023-08-24 2024-08-31 15095104 dpl:AdministrativeExpenses 2023-08-24 2024-08-31 15095104 core:NetGoodwill 2023-08-24 2024-08-31 15095104 core:IntangibleAssetsOtherThanGoodwill 2023-08-24 2024-08-31 15095104 dpl:GroupUndertakings 2023-08-24 2024-08-31 15095104 dpl:ParticipatingInterests 2023-08-24 2024-08-31 15095104 dpl:GroupUndertakings core:ListedExchangeTraded 2023-08-24 2024-08-31 15095104 core:ListedExchangeTraded 2023-08-24 2024-08-31 15095104 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-08-24 2024-08-31 15095104 core:UnlistedNon-exchangeTraded 2023-08-24 2024-08-31 15095104 core:NetGoodwill 2025-08-31 15095104 core:IntangibleAssetsOtherThanGoodwill 2025-08-31 15095104 core:LandBuildings 2025-08-31 15095104 core:PlantMachinery 2025-08-31 15095104 core:Vehicles 2025-08-31 15095104 core:FurnitureFittings 2025-08-31 15095104 core:OfficeEquipment 2025-08-31 15095104 core:AfterOneYear 2025-08-31 15095104 core:WithinOneYear 2025-08-31 15095104 core:ListedExchangeTraded 2025-08-31 15095104 core:UnlistedNon-exchangeTraded 2025-08-31 15095104 core:ShareCapital 2025-08-31 15095104 core:SharePremium 2025-08-31 15095104 core:RevaluationReserve 2025-08-31 15095104 core:OtherReservesSubtotal 2025-08-31 15095104 core:RetainedEarningsAccumulatedLosses 2025-08-31 15095104 core:NetGoodwill 2024-08-31 15095104 core:IntangibleAssetsOtherThanGoodwill 2024-08-31 15095104 core:LandBuildings 2024-08-31 15095104 core:PlantMachinery 2024-08-31 15095104 core:Vehicles 2024-08-31 15095104 core:FurnitureFittings 2024-08-31 15095104 core:OfficeEquipment 2024-08-31 15095104 core:AfterOneYear 2024-08-31 15095104 core:WithinOneYear 2024-08-31 15095104 core:ListedExchangeTraded 2024-08-31 15095104 core:UnlistedNon-exchangeTraded 2024-08-31 15095104 core:ShareCapital 2024-08-31 15095104 core:SharePremium 2024-08-31 15095104 core:RevaluationReserve 2024-08-31 15095104 core:OtherReservesSubtotal 2024-08-31 15095104 core:RetainedEarningsAccumulatedLosses 2024-08-31 15095104 core:NetGoodwill 2023-08-23 15095104 core:IntangibleAssetsOtherThanGoodwill 2023-08-23 15095104 core:LandBuildings 2023-08-23 15095104 core:PlantMachinery 2023-08-23 15095104 core:Vehicles 2023-08-23 15095104 core:FurnitureFittings 2023-08-23 15095104 core:OfficeEquipment 2023-08-23 15095104 core:AfterOneYear 2023-08-23 15095104 core:WithinOneYear 2023-08-23 15095104 core:ListedExchangeTraded 2023-08-23 15095104 core:UnlistedNon-exchangeTraded 2023-08-23 15095104 core:ShareCapital 2023-08-23 15095104 core:SharePremium 2023-08-23 15095104 core:RevaluationReserve 2023-08-23 15095104 core:OtherReservesSubtotal 2023-08-23 15095104 core:RetainedEarningsAccumulatedLosses 2023-08-23 15095104 core:AfterOneYear 2024-09-01 2025-08-31 15095104 core:WithinOneYear 2024-09-01 2025-08-31 15095104 core:Non-currentFinancialInstruments core:CostValuation 2024-09-01 2025-08-31 15095104 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-09-01 2025-08-31 15095104 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-09-01 2025-08-31 15095104 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-09-01 2025-08-31 15095104 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-09-01 2025-08-31 15095104 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-09-01 2025-08-31 15095104 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-09-01 2025-08-31 15095104 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-09-01 2025-08-31 15095104 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-09-01 2025-08-31 15095104 core:Non-currentFinancialInstruments core:CostValuation 2025-08-31 15095104 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-08-31 15095104 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-08-31 15095104 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-08-31 15095104 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-08-31 15095104 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-08-31 15095104 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-08-31 15095104 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-08-31 15095104 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-08-31 15095104 core:Non-currentFinancialInstruments core:CostValuation 2024-08-31 15095104 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-08-31 15095104 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-08-31 15095104 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-08-31 15095104 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-08-31 15095104 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-08-31 15095104 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-08-31 15095104 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-08-31 15095104 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-08-31 15095104 bus:Director1 2024-09-01 2025-08-31

LIGHTING EXPERTS LIMITED

Registered Number
15095104
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2025

LIGHTING EXPERTS LIMITED
Company Information
for the year from 1 September 2024 to 31 August 2025

Director | AWWAD, Hossam Abdelhamid Ismail

Company Secretary | EBS CORPORATE SERVICES LIMITED

Registered Address | Innovation Centre
| Gallows Hill
| Warwick
| CV34 6UW

Registered Number | 15095104 (England and Wales)

LIGHTING EXPERTS LIMITED
Balance Sheet as at
31 August 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |
Debtors |  | 28,771 |  |  |  | 1,052 |  |
Cash at bank and on hand |  | 125 |  |  |  | 105 |  |
|  | 28,896 |  |  |  | 1,157 |  |
Creditors amounts falling due within one year |  | (26,092) |  |  |  | (1,500) |  |
Net current assets (liabilities) |  |  |  | 2,804 |  |  |  | (343)
Total assets less current liabilities |  |  |  | 2,804 |  |  |  | (343)
Creditors amounts falling due after one year |  |  |  | - |  |  |  | (9,280)
Net assets |  |  |  | 2,804 |  |  |  | (9,623)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | 2,803 |  |  |  | (9,624)
Shareholders' funds |  |  |  | 2,804 |  |  |  | (9,623)

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 5 November 2025, and are signed on its behalf by:
AWWAD, Hossam Abdelhamid Ismail Director Registered Company No. 15095104

LIGHTING EXPERTS LIMITED
Notes to the Financial Statements
for the year ended 31 August 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 1