REGISTERED NUMBER: 03123903 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

BELGRAVIA LIGHTING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

N Watton

REGISTERED OFFICE:

53 Waterside Trading Centre

London

W7 2QD

REGISTERED NUMBER:

03123903 (England and Wales)

ACCOUNTANTS:

LSR Management Limited

Unit C2A Comet Studios

De Havilland Court

Penn Street

Amersham

Buckinghamshire

HP7 0PX

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

40,778

32,309

40,778

32,309

CURRENT ASSETS

Stocks

428,354

389,641

Debtors

6

653,149

888,169

Cash at bank and in hand

369,926

258,591

1,451,429

1,536,401

CREDITORS

Amounts falling due within one year

7

332,135

653,006

NET CURRENT ASSETS

1,119,294

883,395

TOTAL ASSETS LESS CURRENT LIABILITIES

1,160,072

915,704

CAPITAL AND RESERVES

Called up share capital

3,100

3,100

Retained earnings

1,156,972

912,604

1,160,072

915,704

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 December 2025 and were signed by:

N Watton - Director

1.	STATUTORY INFORMATION

Belgravia 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 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of four years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance and 20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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 16 (2024 - 16 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

14,000

17,105

31,105

AMORTISATION

At 1 April 2024

and 31 March 2025

14,000

17,105

31,105

NET BOOK VALUE

At 31 March 2025

-

-

-

At 31 March 2024

-

-

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

414,572

Additions

19,100

At 31 March 2025

433,672

DEPRECIATION

At 1 April 2024

382,263

Charge for year

10,631

At 31 March 2025

392,894

NET BOOK VALUE

At 31 March 2025

40,778

At 31 March 2024

32,309

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

17,830

30,274

Other debtors

17,256

194,412

35,086

224,686

Amounts falling due after more than one year:

Amounts owed by group undertakings

618,063

663,483

Aggregate amounts

653,149

888,169

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Payments on account

157,755

148,053

Trade creditors

84,429

38,985

Taxation and social security

89,553

102,837

Other creditors

398

363,131

332,135

653,006