REGISTERED NUMBER: 06849542 (England and Wales)

Unaudited Financial Statements

for the Period 1 April 2024 to 30 September 2025

for

LED Industrial Lighting Company Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr A G Brown

Mrs N M Brown

REGISTERED OFFICE:

Oakhay

Tedburn Road

Whitestone

Exeter

GL7 1US

REGISTERED NUMBER:

06849542 (England and Wales)

FIXED ASSETS

Tangible assets

4

-

36,335

CURRENT ASSETS

Debtors

5

4,894

19,567

Cash at bank

593

17,229

5,487

36,796

CREDITORS

Amounts falling due within one year

6

13,477

19,063

NET CURRENT (LIABILITIES)/ASSETS

(7,990

)

17,733

TOTAL ASSETS LESS CURRENT LIABILITIES

(7,990

)

54,068

PROVISIONS FOR LIABILITIES

2,212

3,685

NET (LIABILITIES)/ASSETS

(10,202

)

50,383

CAPITAL AND RESERVES

Called up share capital

600

600

Retained earnings

(10,802

)

49,783

(10,202

)

50,383

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 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 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 November 2025 and were signed on its behalf by:

Mr A G Brown - Director

Mrs N M Brown - Director

1.	STATUTORY INFORMATION

LED Industrial Lighting Company 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.

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.

Short leasehold

-

2% on straight line basis

Fixtures and fittings

-

20% on straight line basis

Motor vehicles

-

25% on straight line basis

Computer equipment

-

33% on straight line basis

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

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

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1 April 2024

72,818

-

22,630

Additions

-

-

500

Disposals

-

(3,042

)

(23,130

)

At 30 September 2025

72,818

(3,042

)

-

DEPRECIATION

At 1 April 2024

51,226

-

14,682

Charge for period

21,592

-

4,125

Eliminated on disposal

-

-

(18,807

)

At 30 September 2025

72,818

-

-

NET BOOK VALUE

At 30 September 2025

-

(3,042

)

-

At 31 March 2024

21,592

-

7,948

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

11,225

13,120

119,793

Additions

-

656

1,156

Disposals

(11,225

)

(10,734

)

(48,131

)

At 30 September 2025

-

3,042

72,818

DEPRECIATION

At 1 April 2024

4,431

13,119

83,458

Charge for period

2,807

217

28,741

Eliminated on disposal

(7,238

)

(13,336

)

(39,381

)

At 30 September 2025

-

-

72,818

NET BOOK VALUE

At 30 September 2025

-

3,042

-

At 31 March 2024

6,794

1

36,335

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

14,673

Amounts owed by group undertakings

4,894

4,894

4,894

19,567

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

3,500

-

Hire purchase contracts

-

832

Trade creditors

1

787

Tax

-

9,535

Social security and other taxes

-

305

VAT

161

5,045

Directors' current accounts

7,205

72

Accruals and deferred income

2,610

2,487

13,477

19,063

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 30 September 2025 and the year ended 31 March 2024:

2025

2024

£

£

Mr A G Brown

Balance outstanding at start of period

(72

)

(4,298

)

Amounts advanced

3,628

9,899

Amounts repaid

(12,761

)

(5,673

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

(9,205

)

(72

)