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REGISTERED NUMBER: 08410254 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30 April 2025 |

| for |

| Artech Lighting Limited |

| Artech Lighting Limited (Registered number: 08410254) |

Contents of the Financial Statements

for the Year Ended 30 April 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Artech Lighting Limited |

Company Information

for the Year Ended 30 April 2025

| DIRECTORS: | D F Lewis

| S Hylton

| J M Lewis

| REGISTERED OFFICE: | St John's Road

| Meadowfield Industrial Estate

| Durham

| DH7 8RJ

| REGISTERED NUMBER: | 08410254 (England and Wales)

| ACCOUNTANTS: | Clive Owen LLP

| Chartered Accountants

| Kepier House

| Belmont Business Park

| Durham

| DH1 1TW

| Artech Lighting Limited (Registered number: 08410254) |

Balance Sheet

30 April 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 985,149 |  | 142,478 |  |

CURRENT ASSETS

Stocks | 850,334 |  | 650,047 |  |

Debtors | 5 | 1,399,014 |  | 1,051,049 |  |

Cash at bank | 903,571 |  | 490,846 |  |

3,152,919 |  | 2,191,942 |  |

CREDITORS

Amounts falling due within one year | 6 | (1,560,276 | ) | (739,879 | ) |

NET CURRENT ASSETS | 1,592,643 |  | 1,452,063 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,577,792 |  | 1,594,541 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (516,295 | ) | (128,540 | ) |

PROVISIONS FOR LIABILITIES | 9 | (240,384 | ) | (35,620 | ) |

NET ASSETS | 1,821,113 |  | 1,430,381 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 108 |  | 108 |  |

Retained earnings | 1,821,005 |  | 1,430,273 |  |

SHAREHOLDERS' FUNDS | 1,821,113 |  | 1,430,381 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

| Artech Lighting Limited (Registered number: 08410254) |

Balance Sheet - continued

30 April 2025

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 October 2025 and were signed on its behalf by:

S Hylton - Director

| Artech Lighting Limited (Registered number: 08410254) |

Notes to the Financial Statements

for the Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| Artech Lighting 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.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| There were no material departures from that standard.

| The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group or those at a market rate.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Income recognition

| Turnover from the sale of goods is recognised on delivery of goods when the risks and rewards of ownership of the goods has transferred to the customer.

| Government Grants

| Revenue based grants have been credited to the profit and loss account in the period to which they relate. Capital based grants are accounted for using the accruals model and have been transferred to a deferred credit and released to the profit and loss account over the useful life of the asset.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 20% on cost

| Fixtures and fittings | - | 10% on cost

| Motor vehicles | - | 20% on cost

| Computer equipment | - | 20% on cost

| Tangible fixed assets are measured at cost less accumulated depreciation and impairment.

| Stocks

| Stock and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.

| Artech Lighting Limited (Registered number: 08410254) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 year 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 35 (2024 - 25 ) .

| Artech Lighting Limited (Registered number: 08410254) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 May 2024 | 264,749 |  | - |  | - |  | 21,665 |  | 286,414 |  |

| Additions | 839,154 |  | 24,592 |  | 16,474 |  | 19,167 |  | 899,387 |  |

| At 30 April 2025 | 1,103,903 |  | 24,592 |  | 16,474 |  | 40,832 |  | 1,185,801 |  |

| DEPRECIATION

| At 1 May 2024 | 133,223 |  | - |  | - |  | 10,713 |  | 143,936 |  |

| Charge for year | 50,657 |  | 1,632 |  | - |  | 4,427 |  | 56,716 |  |

| At 30 April 2025 | 183,880 |  | 1,632 |  | - |  | 15,140 |  | 200,652 |  |

| NET BOOK VALUE

| At 30 April 2025 | 920,023 |  | 22,960 |  | 16,474 |  | 25,692 |  | 985,149 |  |

| At 30 April 2024 | 131,526 |  | - |  | - |  | 10,952 |  | 142,478 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 May 2024 | 127,950 |  | - |  | 127,950 |  |

| Additions | 765,456 |  | 2,942 |  | 768,398 |  |

| At 30 April 2025 | 893,406 |  | 2,942 |  | 896,348 |  |

| DEPRECIATION

| At 1 May 2024 | 55,445 |  | - |  | 55,445 |  |

| Charge for year | 25,590 |  | - |  | 25,590 |  |

| At 30 April 2025 | 81,035 |  | - |  | 81,035 |  |

| NET BOOK VALUE

| At 30 April 2025 | 812,371 |  | 2,942 |  | 815,313 |  |

| At 30 April 2024 | 72,505 |  | - |  | 72,505 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 1,106,924 |  | 1,001,710 |  |

| Amounts owed by associates | 236,650 |  | - |  |

| Other debtors | 29,047 |  | 23,502 |  |

| Prepayments | 26,393 |  | 25,837 |  |

1,399,014 |  | 1,051,049 |  |

| Artech Lighting Limited (Registered number: 08410254) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 60,000 |  | 60,000 |  |

| Hire purchase contracts | 150,400 |  | 23,122 |  |

| Trade creditors | 429,579 |  | 253,586 |  |

| Amounts owed to related undertakings | 13,198 |  | 21,793 |  |

| Taxation and social security | 202,538 |  | 269,800 |  |

| Other creditors | 502,738 |  | 37,618 |  |

| Accruals and deferred income | 194,878 |  | 67,015 |  |

| Deferred government grants | 6,945 |  | 6,945 |  |

1,560,276 |  | 739,879 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | 10,000 |  | 60,000 |  |

| Bank loans - 2-5 years | - |  | 10,000 |  |

| Hire purchase contracts | 503,401 |  | 48,701 |  |

| Deferred government grants | 2,894 |  | 9,839 |  |

516,295 |  | 128,540 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 70,000 |  | 130,000 |  |

| Hire purchase contracts | 653,801 |  | 71,823 |  |

723,801 |  | 201,823 |  |

| Bank loans are secured over the assets of the company.

| Hire purchase contracts are secured over the assets to which they relate.

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 240,384 |  | 35,620 |  |

| Deferred |

| tax |

£ |

| Balance at 1 May 2024 | 35,620 |  |

| Accelerated capital allowances | 204,764 |  |

| Balance at 30 April 2025 | 240,384 |  |

| Artech Lighting Limited (Registered number: 08410254) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

10. | CALLED UP SHARE CAPITAL

| Allotted and issued:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 210 | Ordinary shares | £0.50 | 105 |  | 105 |  |

| 2 | Ordinary A shares | £1 | 2 |  | 2 |  |

| 1 | Ordinary B shares | £1 | 1 |  | 1 |  |

108 |  | 108 |  |