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Registered Number: 14886296
GARTH LIGHTS LIMITED
Abridged Accounts
Period of accounts Start date: 01 June 2024 End date: 31 May 2025

Garth Lights Limited Contents Page For the year ended 31 May 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

Garth Lights Limited Accountants' Report For the year ended 31 May 2025
Report to the directors on the preparation of the unaudited statutory accounts of Garth Lights Limited for the year ended 31 May 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Garth Lights Limited for the year ended 31 May 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of Garth Lights Limited, as a body, in accordance with the terms of our engagement letter dated 23 March 2026. Our work has been undertaken solely to prepare for your approval the accounts of Garth Lights Limited and state those matters that we have agreed to state to the Board of Directors of Garth Lights Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Garth Lights Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Garth Lights Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Garth Lights Limited. You consider that Garth Lights Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Garth Lights Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 May 2025. .................................................... Whitfield Jones Avon House 19 Stanwell Road Penarth CF64 2EZ 23 March 2026 1

Garth Lights Limited Statement of Financial Position As at 31 May 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Current assets |  |  |
Debtors |  | 1,905 |  | 3,920
Cash at bank and in hand |  | 9,931 |  | 299
|  | 11,836 |  | 4,219
Creditors: amount falling due within one year |  | (9,592) |  | (3,569)
Net current assets |  | 2,244 |  | 650
Total assets less current liabilities |  | 2,244 |  | 650
Net assets |  | 2,244 |  | 650
Capital and reserves |  |  |
Called up share capital |  | 1 |  | 1
Profit and loss account |  | 2,243 |  | 649
Shareholders' funds |  | 2,244 |  | 650
For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 23 March 2026 and were signed by:
------------------------------- Mr A Thomas Director
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Garth Lights Limited Notes to the Abridged Financial Statements For the year ended 31 May 2025
General Information Garth Lights Limited is a private company, limited by shares, registered in , registration number 14886296, registration address 108 Parc Nant Celyn, Efail Isaf, Pontypridd, CF38 1AA. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: Motor Vehicles - 20% Reducing Balance
2. | Average number of employees Average number of employees during the year was 0 (2024 : 0).
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