REGISTERED NUMBER: 09251484 (England and Wales)

FLICK LIGHTING LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

8

DIRECTOR:

D J Bury

REGISTERED OFFICE:

The Riding School House

Bulls Lane

Wishaw

Sutton Coldfield

West Midlands

B76 9QW

REGISTERED NUMBER:

09251484 (England and Wales)

ACCOUNTANTS:

Phoenix Associates Limited

Chartered Certified Accountants

The Riding School House

Bulls Lane

Wishaw

Sutton Coldfield

West Midlands

B76 9QW

FIXED ASSETS

Tangible assets

4

180,807

52,749

CURRENT ASSETS

Stocks

165,009

202,609

Debtors

5

535,286

496,626

Cash at bank

36,510

45,561

736,805

744,796

CREDITORS

Amounts falling due within one year

6

567,755

504,141

NET CURRENT ASSETS

169,050

240,655

TOTAL ASSETS LESS CURRENT LIABILITIES

349,857

293,404

CREDITORS

Amounts falling due after more than one year

7

(118,207

)

(45,543

)

PROVISIONS FOR LIABILITIES

(28,426

)

(13,187

)

NET ASSETS

203,224

234,674

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

203,124

234,574

SHAREHOLDERS' FUNDS

203,224

234,674

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 24 April 2026 and were signed by:

D J Bury - Director

1.	STATUTORY INFORMATION

Flick 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Short leasehold

-

over the period of the lease

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on cost

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 Profit & Loss Account, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 14 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1 January 2025

22,032

7,711

27,289

Additions

-

-

2,732

At 31 December 2025

22,032

7,711

30,021

DEPRECIATION

At 1 January 2025

22,032

4,072

19,067

Charge for year

-

546

1,643

At 31 December 2025

22,032

4,618

20,710

NET BOOK VALUE

At 31 December 2025

-

3,093

9,311

At 31 December 2024

-

3,639

8,222

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2025

68,265

3,863

129,160

Additions

150,440

445

153,617

At 31 December 2025

218,705

4,308

282,777

DEPRECIATION

At 1 January 2025

27,376

3,863

76,410

Charge for year

23,223

148

25,560

At 31 December 2025

50,599

4,011

101,970

NET BOOK VALUE

At 31 December 2025

168,106

297

180,807

At 31 December 2024

40,889

-

52,750

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 January 2025

60,270

Additions

150,440

At 31 December 2025

210,710

DEPRECIATION

At 1 January 2025

23,304

Charge for year

22,438

At 31 December 2025

45,742

NET BOOK VALUE

At 31 December 2025

164,968

At 31 December 2024

36,966

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Trade debtors

417,566

432,001

Amounts owed by participating interests

66,000

54,115

Other debtors

51,720

10,510

535,286

496,626

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Bank loans and overdrafts

14,157

21,235

Hire purchase contracts

32,136

4,760

Trade creditors

217,536

214,662

Taxation and social security

26,706

58,509

Other creditors

277,220

204,975

567,755

504,141

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/12/25

31/12/24

£

£

Bank loans

-

14,157

Hire purchase contracts

118,207

31,386

118,207

45,543

Amounts falling due in more than five years:

Repayable by instalments

Hire purchase

7,586

12,346

8.	SECURED DEBTS

The following secured debts are included within creditors:

31/12/25

31/12/24

£

£

Bank loans

14,157

35,392

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Flick Lighting Limited for the year ended 31 December 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, 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://www.accaglobal.com/rulebook.

This report is made solely to the director of Flick Lighting Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Flick Lighting Limited and state those matters that we have agreed to state to the director of Flick Lighting Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Flick Lighting Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Flick Lighting Limited. You consider that Flick Lighting 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 financial statements of Flick Lighting 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 financial statements.

Phoenix Associates Limited

Chartered Certified Accountants

The Riding School House

Bulls Lane

Wishaw

Sutton Coldfield

West Midlands

B76 9QW

24 April 2026