Company registration number 05535721 (England and Wales)
ENERGY EFFICIENT LIGHTING COMPANY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
ENERGY EFFICIENT LIGHTING COMPANY LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 8
ENERGY EFFICIENT LIGHTING COMPANY LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
5
50,789
80,584
Current assets
Stocks
87,432
98,993
Debtors
6
261,245
267,269
Cash at bank and in hand
25,319
49,004
373,996
415,266
Creditors: amounts falling due within one year
7
(196,021)
(101,500)
Net current assets
177,975
313,766
Total assets less current liabilities
228,764
394,350
Creditors: amounts falling due after more than one year
8
(26,283)
(42,752)
Provisions for liabilities
(12,699)
(20,146)
Net assets
189,782
331,452
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
189,682
331,352
Total equity
189,782
331,452
ENERGY EFFICIENT LIGHTING COMPANY LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 AUGUST 2025
31 August 2025
- 2 -

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 9 January 2026
Mr S M Ponsford
Director
Company registration number 05535721 (England and Wales)
ENERGY EFFICIENT LIGHTING COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 3 -
1
Accounting policies
Company information

Energy Efficient Lighting Company Limited is a private company limited by shares incorporated in England and Wales. The registered office is Tagus House, 9 Ocean Way, Southampton, Hampshire, United Kingdom, SO14 3TJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Turnover represents net invoiced sales of goods except in respect of service contacts where turnover is recognised when the company obtains the right to consideration.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 5 years.

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

ENERGY EFFICIENT LIGHTING COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 4 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings Leasehold
20% straight line
Plant and machinery
15% straight line
Fixtures, fittings & equipment
15% straight line
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets. A provision is made for any impairment loss and taken to the profit and loss account.

1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The company only enters into Basic financial instrument transactions.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

ENERGY EFFICIENT LIGHTING COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 5 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10
Derivatives

Derivatives are initially recognised at fair value at the date a derivative contract is entered into and are subsequently remeasured to fair value at each reporting end date. The resulting gain or loss is recognised in profit or loss immediately unless the derivative is designated and effective as a hedging instrument, in which event the timing of the recognition in profit or loss depends on the nature of the hedge relationship.

A derivative with a positive fair value is recognised as a financial asset, whereas a derivative with a negative fair value is recognised as a financial liability.

1.11
Taxation

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

Current tax

The current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in the tax assessments.

Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

The company's liability for current and deferred tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.12
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.13
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

ENERGY EFFICIENT LIGHTING COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 6 -
1.14
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
6
6
4
Intangible fixed assets
Goodwill
£
Cost
At 1 September 2024 and 31 August 2025
18,866
Amortisation and impairment
At 1 September 2024 and 31 August 2025
18,866
Carrying amount
At 31 August 2025
-
0
At 31 August 2024
-
0
ENERGY EFFICIENT LIGHTING COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 7 -
5
Tangible fixed assets
Land and buildings Leasehold
Plant and machinery
Fixtures, fittings & equipment
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 September 2024
74,102
39,474
39,471
65,349
218,396
Additions
-
0
783
540
-
0
1,323
At 31 August 2025
74,102
40,257
40,011
65,349
219,719
Depreciation and impairment
At 1 September 2024
51,479
24,947
32,796
28,590
137,812
Depreciation charged in the year
14,105
5,914
1,909
9,190
31,118
At 31 August 2025
65,584
30,861
34,705
37,780
168,930
Carrying amount
At 31 August 2025
8,518
9,396
5,306
27,569
50,789
At 31 August 2024
22,623
14,527
6,675
36,759
80,584
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
140,101
105,311
Corporation tax recoverable
39,091
39,091
Other debtors
76,670
105,528
Prepayments and accrued income
5,383
17,339
261,245
267,269
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
5,250
7,000
Obligations under finance leases
11,218
8,958
Trade creditors
128,043
37,211
Corporation tax
17,094
24,721
Other taxation and social security
15,114
20,349
Other creditors
601
606
Accruals and deferred income
18,701
2,655
196,021
101,500
ENERGY EFFICIENT LIGHTING COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 8 -
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
26,283
42,752
9
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
322,855
67,384
10
Related party transactions

The following amounts were outstanding at the reporting end date:

2025
2024
Amounts due from related parties
£
£
Other related parties
62,339
88,704
2025-08-31 2024-09-01 false false false 09 January 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr S M Ponsford 05535721 2024-09-01 2025-08-31 05535721 2025-08-31 05535721 2024-08-31 05535721 core:PlantMachinery 2025-08-31 05535721 core:FurnitureFittings 2025-08-31 05535721 core:MotorVehicles 2025-08-31 05535721 core:LandBuildings 2024-08-31 05535721 core:PlantMachinery 2024-08-31 05535721 core:FurnitureFittings 2024-08-31 05535721 core:MotorVehicles 2024-08-31 05535721 core:WithinOneYear 2025-08-31 05535721 core:WithinOneYear 2024-08-31 05535721 core:AfterOneYear 2025-08-31 05535721 core:AfterOneYear 2024-08-31 05535721 core:CurrentFinancialInstruments 2025-08-31 05535721 core:CurrentFinancialInstruments 2024-08-31 05535721 core:ShareCapital 2025-08-31 05535721 core:ShareCapital 2024-08-31 05535721 core:RetainedEarningsAccumulatedLosses 2025-08-31 05535721 core:RetainedEarningsAccumulatedLosses 2024-08-31 05535721 bus:Director1 2024-09-01 2025-08-31 05535721 core:Goodwill 2024-09-01 2025-08-31 05535721 core:LandBuildings core:LongLeaseholdAssets 2024-09-01 2025-08-31 05535721 core:PlantMachinery 2024-09-01 2025-08-31 05535721 core:FurnitureFittings 2024-09-01 2025-08-31 05535721 core:MotorVehicles 2024-09-01 2025-08-31 05535721 2023-09-01 2024-08-31 05535721 core:NetGoodwill 2024-08-31 05535721 core:NetGoodwill 2025-08-31 05535721 core:NetGoodwill 2024-08-31 05535721 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-08-31 05535721 core:PlantMachinery 2024-08-31 05535721 core:FurnitureFittings 2024-08-31 05535721 core:MotorVehicles 2024-08-31 05535721 2024-08-31 05535721 core:LandBuildings core:LeasedAssetsHeldAsLessee 2025-08-31 05535721 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-09-01 2025-08-31 05535721 core:Non-currentFinancialInstruments 2025-08-31 05535721 core:Non-currentFinancialInstruments 2024-08-31 05535721 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 05535721 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 05535721 bus:FRS102 2024-09-01 2025-08-31 05535721 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 05535721 bus:FullAccounts 2024-09-01 2025-08-31 xbrli:pure xbrli:shares iso4217:GBP