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REGISTERED NUMBER: 02560057 (England and Wales)

| CORONA LIGHTING LTD |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30TH JUNE 2025 |

| CORONA LIGHTING LTD (REGISTERED NUMBER: 02560057) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| CORONA LIGHTING LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 30TH JUNE 2025

| DIRECTOR: | Mr. M Day

| REGISTERED OFFICE: | Unit 4c Palmersvale Business Centre

| Palmerston

| Barry

| CF63 2XA

| REGISTERED NUMBER: | 02560057 (England and Wales)

| ACCOUNTANTS: | Carston ETL

| Tudor House

| 16 Cathedral Road

| Cardiff

| CF11 9LJ

| CORONA LIGHTING LTD (REGISTERED NUMBER: 02560057) |

STATEMENT OF FINANCIAL POSITION

30TH JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 3,787 |  | 4,515 |  |

Investment property | 6 | 100,000 |  | 100,000 |  |

103,787 |  | 104,515 |  |

CURRENT ASSETS

Stocks | 2,074 |  | 3,000 |  |

Debtors | 7 | 14,028 |  | 25,496 |  |

Cash at bank | 33,951 |  | 35,843 |  |

50,053 |  | 64,339 |  |

CREDITORS

Amounts falling due within one year | 8 | 36,405 |  | 35,764 |  |

NET CURRENT ASSETS | 13,648 |  | 28,575 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 117,435 |  | 133,090 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (40,865 | ) | (45,173 | ) |

PROVISIONS FOR LIABILITIES | (19,509 | ) | (19,691 | ) |

NET ASSETS | 57,061 |  | 68,226 |  |

CAPITAL AND RESERVES

Called up share capital | 1,002 |  | 1,002 |  |

Revaluation reserve | 10 | 55,686 |  | 55,686 |  |

Retained earnings | 373 |  | 11,538 |  |

SHAREHOLDERS' FUNDS | 57,061 |  | 68,226 |  |

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

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

| CORONA LIGHTING LTD (REGISTERED NUMBER: 02560057) |

STATEMENT OF FINANCIAL POSITION - continued

30TH JUNE 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 15th January 2026 and were signed by:

Mr. M Day - Director

| CORONA LIGHTING LTD (REGISTERED NUMBER: 02560057) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2025

1. | STATUTORY INFORMATION

| Corona Lighting Ltd 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 as modified by the revaluation of certain assets.

| 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.

| Tangible fixed assets

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

| Improvements to property | - | Over 20 years

| Plant and machinery | - | 15% straight line on cost

| Fixtures and fittings | - | 15% straight line on cost

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| 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 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| CORONA LIGHTING LTD (REGISTERED NUMBER: 02560057) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH JUNE 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1st July 2024

| and 30th June 2025 | 7,500 |  |

| AMORTISATION

| At 1st July 2024

| and 30th June 2025 | 7,500 |  |

| NET BOOK VALUE

| At 30th June 2025 | - |  |

| At 30th June 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | Plant and |  | and |

| property |  | machinery |  | fittings |  | Totals

£ | £ | £ | £ |

| COST

| At 1st July 2024

| and 30th June 2025 | 8,053 |  | 20,233 |  | 10,364 |  | 38,650 |  |

| DEPRECIATION

| At 1st July 2024 | 5,100 |  | 18,671 |  | 10,364 |  | 34,135 |  |

| Charge for year | 402 |  | 326 |  | - |  | 728 |  |

| At 30th June 2025 | 5,502 |  | 18,997 |  | 10,364 |  | 34,863 |  |

| NET BOOK VALUE

| At 30th June 2025 | 2,551 |  | 1,236 |  | - |  | 3,787 |  |

| At 30th June 2024 | 2,953 |  | 1,562 |  | - |  | 4,515 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1st July 2024

| and 30th June 2025 | 100,000 |  |

| NET BOOK VALUE

| At 30th June 2025 | 100,000 |  |

| At 30th June 2024 | 100,000 |  |

| The director valued the investment property for the purpose of these financial statements on the basis of his best estimate of its open market value for existing use.

| CORONA LIGHTING LTD (REGISTERED NUMBER: 02560057) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH JUNE 2025

6. | INVESTMENT PROPERTY - continued

| Fair value at 30th June 2025 is represented by:

£ |

| Valuation in 2016 | 74,248 |  |

| Cost | 25,752 |  |

100,000 |  |

| If the investment property had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 25,752 |  | 25,752 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 14,028 |  | 25,496 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 4,771 |  | 4,798 |  |

| Trade creditors | 6,663 |  | 14,035 |  |

| Taxation and social security | 3,742 |  | 4,092 |  |

| Other creditors | 21,229 |  | 12,839 |  |

36,405 |  | 35,764 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 40,865 |  | 45,173 |  |

10. | RESERVES

| Revaluation

| reserve

£ |

| At 1st July 2024

| and 30th June 2025 | 55,686 |  |