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Company registration number: 15601580
LIGHT & HAZE LTD
Unaudited filleted financial statements
31 March 2026
LIGHT & HAZE LTD
Contents
Directors and other information
Accountant's report
Statement of financial position
Notes to the financial statements
LIGHT & HAZE LTD
Directors and other information

| Director | Mr Matthew Sefton
| Company number | 15601580
| Registered office | 66A Highland Drive
|  | Loughborough
|  | LE11 2HU
| Accountant | J Pedley-Smith
|  | 38 Newick Avenue
|  | Sutton Coldfield
|  | West Midlands
|  | B74 3DA

LIGHT & HAZE LTD
Report to the director on the preparation of the
unaudited statutory financial statements of LIGHT & HAZE LTD
Year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of LIGHT & HAZE LTD for the year ended 31 March 2026 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given me.
As a practising member of the Association of Chartered Certified Accountants , I am subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.
This report is made solely to the director of LIGHT & HAZE LTD, as a body, in accordance with the terms of my engagement letter. My work has been undertaken solely to prepare for your approval the financial statements of LIGHT & HAZE LTD and state those matters that we have agreed to state to them, as a body, 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, I do not accept or assume responsibility to anyone other than LIGHT & HAZE LTD and its director as a body for my work or for this report.
It is your duty to ensure that LIGHT & HAZE LTD 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 profit of LIGHT & HAZE LTD. You consider that LIGHT & HAZE LTD is exempt from the statutory audit requirement for the year.
I have not been instructed to carry out an audit or a review of the financial statements of LIGHT & HAZE LTD. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.
J Pedley-Smith
Chartered Certified Accountant
38 Newick Avenue
Sutton Coldfield
West Midlands
B74 3DA
7 May 2026
LIGHT & HAZE LTD
Statement of financial position
31 March 2026

|  |  | 2026 |  |  |  | 2025 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 36,083 |  |  |  | 39,751 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 36,083 |  |  |  | 39,751
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 6 | 33,084 |  |  |  | 30,298 |  |
Cash at bank and in hand |  |  | 18,411 |  |  |  | 23,208 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 51,495 |  |  |  | 53,506 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 48,148) |  |  |  | ( 70,358) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets/(liabilities) |  |  |  |  | 3,347 |  |  |  | ( 16,852)
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 39,430 |  |  |  | 22,899
Provisions for liabilities |  |  |  |  | ( 6,855) |  |  |  | ( 7,552)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 32,575 |  |  |  | 15,347
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  | 8 |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  |  | 32,574 |  |  |  | 15,346
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 32,575 |  |  |  | 15,347
|  |  |  |  | _______ |  |  |  | _______

For the year ending 31 March 2026 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 financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 07 May 2026 , and are signed on behalf of the board by:
Mr Matthew Sefton
Director
Company registration number: 15601580
LIGHT & HAZE LTD
Notes to the financial statements
Year ended 31 March 2026
1. General information
The company is a private company limited by shares, registered in United Kingdom. The address of the registered office is 66A Highland Drive, Loughborough, LE11 2HU.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. 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. Deferred tax is measured using the 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.
Tangible assets
Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fittings fixtures and equipment | - | 20 % | reducing balance
| Motor vehicles | - | 25 % | reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2025: 1 ).
5. Tangible assets

|  | Fixtures, fittings and equipment | Motor vehicles | Total |  |  |  |
|  | £ | £ | £ |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 April 2025 | 36,347 | 13,771 | 50,118 |  |  |  |
| Additions | 5,587 | - | 5,587 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| At 31 March 2026 | 41,934 | 13,771 | 55,705 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 April 2025 | 6,924 | 3,443 | 10,367 |  |  |  |
| Charge for the year | 6,673 | 2,582 | 9,255 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| At 31 March 2026 | 13,597 | 6,025 | 19,622 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 March 2026 | 28,337 | 7,746 | 36,083 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| At 31 March 2025 | 29,423 | 10,328 | 39,751 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |

6. Debtors

|  |  | 2026 | 2025
|  |  | £ | £
| Trade debtors |  | 33,084 | 27,833
| Other debtors |  | - | 2,465
|  |  | _______ | _______
|  |  | 33,084 | 30,298
|  |  | _______ | _______

7. Creditors: amounts falling due within one year

|  |  | 2026 | 2025
|  |  | £ | £
| Corporation tax |  | 13,232 | 15,779
| Social security and other taxes |  | 4,384 | 8,419
| Other creditors |  | 30,532 | 46,160
|  |  | _______ | _______
|  |  | 48,148 | 70,358
|  |  | _______ | _______

8. Called up share capital
Issued, called up and fully paid

|  |  | 2026 |  |  |  | 2025 |  |
|  |  | No |  | £ |  | No |  | £
| Ordinary shares of £ 1.00 each |  | 1 |  | 1 |  | 1 |  | 1
|  |  | _______ |  | _______ |  | _______ |  | _______

9. Directors advances, credits and guarantees

| During the year the director entered into the following advances and credits with the company: |  |  |  |  |  |
2026 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the director | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| Mr Matthew Sefton | ( 45,460) | 15,828 | ( 29,632) |  |  |
|  | _______ | _______ | _______ |  |  |
2025 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the director | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| Mr Matthew Sefton | - | ( 45,460) | ( 45,460) |  |  |
|  | _______ | _______ | _______ |  |  |

Other creditors includes a loan made to the company from the Director amounting to £29,632 (2025:£45,460). This loan is interest free and repayable on demand.