Company registration number 15655366 (England and Wales)
BR-LIGHT UK LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
BR-LIGHT UK LIMITED
COMPANY INFORMATION
Directors
Mr W W Hustadt
Mr Sebastian Saturna
Mr A V Hawker
Secretary
Palmerston Secretaries Limited
Company number
15655366
Registered office
Palmerston House
814 Brighton Road
PURLEY
Surrey
CR8 2BR
Auditor
Knox Cropper LLP Chartered Accountants and Statutory Auditor
Office Suite 1
Haslemere House
Lower Street
HASLEMERE
Surrey
GU27 2PE
BR-LIGHT UK LIMITED
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 6
BR-LIGHT UK LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Stocks
76,612
-
Debtors
4
235,487
25,000
Cash at bank and in hand
84,835
-
0
396,934
25,000
Creditors: amounts falling due within one year
5
(293,841)
-
0
Net current assets
103,093
25,000
Creditors: amounts falling due after more than one year
6
(102,666)
-
0
Net assets
427
25,000
Capital and reserves
Called up share capital
25,000
25,000
Profit and loss reserves
(24,573)
-
0
Total equity
427
25,000

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

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 19 January 2026 and are signed on its behalf by:
Mr W W Hustadt
Mr Sebastian Saturna
Director
Director
Company registration number 15655366 (England and Wales)
BR-LIGHT UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 2 -
1
Accounting policies
Company information

BR-Light UK Limited is a private company limited by shares incorporated on 17th April 2024 in England and Wales. The registered office is Palmerston House, 814 Brighton Road, PURLEY, Surrey, CR8 2BR.

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 presentational 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
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

In its first actual full year of trading, the company has reported a loss of £24,573 (2024 loss £NIL) and at the balance sheet date the company had net current liabilities of £293,841, non-current liabilities of £102,666, and net assets of £427, (2024 net assets £25,000).These amounts include £362,429 due to group undertakings, of which £105,510 is a long term loan to finance working capital during the initial phase of the business that is repayable as per the terms of the loan agreement. The Parent entity and fellow group undertakings continue to trade with BR-Light UK Limited and have budgeted growth plans for BR-Light UK Limited for the following year.

BR-Light UK limited has received written confirmation from the parent entity that they will continue to provide financial support and the directors are satisfied that the parent and the group is in a position to offer such financial support. The directors therefore consider that the going concern basis is the appropriate basis on which to prepare the accounts

1.3
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Other Income Revenue is recognised on a 30% cost plus basis on all operating expenditure that the company has incurred during the year, and on 60% of the loss pre tax, with a absolute maximum of £80,000.

The other Income is invoiced to Briloner Leuchten GmbH & Co. KG and the Expenditure is recognised on an accruals basis from which turnover is derived.

BR-LIGHT UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 3 -
1.4
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.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position 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. Financial assets classified as receivable within one year are not amortised.

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.

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. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Taxation

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

BR-LIGHT UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are 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
2
2
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
110,955
-
0
Amounts owed by group undertakings
61,689
25,000
Other debtors
6,619
-
0
Prepayments and accrued income
48,033
-
0
227,296
25,000
BR-LIGHT UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
4
Debtors
(Continued)
- 5 -
2025
2024
Amounts falling due after more than one year:
£
£
Deferred tax asset
8,191
-
0
Total debtors
235,487
25,000
5
Creditors: amounts falling due within one year
2025
2024
£
£
Other borrowings
2,844
-
0
Trade creditors
40,291
-
0
Amounts owed to group undertakings
216,628
-
0
Accruals and deferred income
34,078
-
0
293,841
-
0
6
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Other borrowings
102,666
-
0

The company has the following loan agreement:

Loans from fellow group undertaking Briloner Leuchten GmbH & Co. KG;

- Loan agreement dated 30th January 2025 is a revolving loan from the lender up to a maximum of £1,000,000, with an end date of 29th January 2030 ,and an anticipated 100% redemption allowed at anytime. This loan can be drawn down repeatedly within the loan term. The first three years until 31st January 2028 are redemption free, then from 1st February 2028, the lender may demand monthly repayments in arrears amounting to 10% of the outstanding loan principal due by the 10th business day of the following month. Interest is charged at base rate of the German Federal Bank (Bundesbank) plus additional fixed 0.50% pa, which is payable in arrears as applicable. For the current year, the Interest will be invoiced no later than 30th June 2025, payable within 10 days, subject to the possibility of interim payments. The company can make repayments at any time to any amount.

The lender has the right to demand standard banking securities from the company. If the company fails to comply with this demand within a period of six weeks, the lender is entitled to terminate the loan without notice.

BR-LIGHT UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 6 -
7
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Senior Statutory Auditor:
Mr Matthew Elkins FCA
Statutory Auditor:
Knox Cropper LLP Chartered Accountants and Statutory Auditor
8
Parent company

The company is wholly owned subsidiary undertaking of Briloner International GmbH, a company incorporated in Germany. The registered and principal place of business is Briloner International GmbH, Am Steinbach 14, 59872 Meschede, Germany.

The smallest and largest group in which the results of BR Light UK Limited are consolidated is that headed by H W Hustadt Besitz- und Beteiligungsgesellschaft mbH & Co. KG. a company incorporated and registered at Am Steinbach 14, 59872 Meschede, Germany. The consolidated accounts of this group may be obtained from H W Hustadt Besitz- und Beteiligungsgesellschaft mbH & Co. KG, Am Steinbach 14, 59872 Meschede, Germany.

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