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REGISTERED NUMBER: 13642367 (England and Wales)

Unaudited Financial Statements for the Year Ended 30th September 2025

for

International Chandeliers Ltd

| International Chandeliers Ltd (Registered number: 13642367) |

Contents of the Financial Statements

for the Year Ended 30th September 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Accountants' Report | 7 |

| International Chandeliers Ltd |

Company Information

for the Year Ended 30th September 2025

| DIRECTORS: | P C Podevin

| M E N Shaw

| REGISTERED OFFICE: | 29a Crown Street

| Brentwood

| Essex

| CM14 4BA

| REGISTERED NUMBER: | 13642367 (England and Wales)

| ACCOUNTANTS: | Moulton Johnson Limited

| Chartered Accountants

| 29a Crown Street

| Brentwood

| Essex

| CM14 4BA

| International Chandeliers Ltd (Registered number: 13642367) |

Balance Sheet

30th September 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,521 |  | 3,805 |  |

Investments | 5 | 1,500 |  | - |  |

3,021 |  | 3,805 |  |

CURRENT ASSETS

Stocks | 14,845 |  | 14,845 |  |

Debtors | 6 | 86,348 |  | 13,594 |  |

Cash at bank and in hand | 2,386 |  | 25,399 |  |

103,579 |  | 53,838 |  |

CREDITORS

Amounts falling due within one year | 7 | 104,355 |  | 21,717 |  |

NET CURRENT (LIABILITIES)/ASSETS | (776 | ) | 32,121 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,245 |  | 35,926 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | 112,359 |  |

NET ASSETS/(LIABILITIES) | 2,245 |  | (76,433 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 2,145 |  | (76,533 | ) |

2,245 |  | (76,433 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

| International Chandeliers Ltd (Registered number: 13642367) |

Balance Sheet - continued

30th September 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11th May 2026 and were signed on its behalf by:

P C Podevin - Director

| International Chandeliers Ltd (Registered number: 13642367) |

Notes to the Financial Statements

for the Year Ended 30th September 2025

1. | STATUTORY INFORMATION

| International Chandeliers 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Plant and machinery etc | - | 33% on cost and 25% 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 Income Statement, 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| 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.

| Investments

| Investments are measured at cost less impairment at the balance sheet date.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 4 ) .

| International Chandeliers Ltd (Registered number: 13642367) |

Notes to the Financial Statements - continued

for the Year Ended 30th September 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1st October 2024 | 10,796 |  |

| Additions | 350 |  |

| At 30th September 2025 | 11,146 |  |

| DEPRECIATION

| At 1st October 2024 | 6,991 |  |

| Charge for year | 2,634 |  |

| At 30th September 2025 | 9,625 |  |

| NET BOOK VALUE

| At 30th September 2025 | 1,521 |  |

| At 30th September 2024 | 3,805 |  |

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| Additions | 1,500 |  |

| At 30th September 2025 | 1,500 |  |

| NET BOOK VALUE

| At 30th September 2025 | 1,500 |  |

6. | DEBTORS

| 30.9.25 |  | 30.9.24

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 59,396 |  | 11,880 |  |

| Other debtors | 20,681 |  | 1,714 |  |

80,077 |  | 13,594 |  |

| Amounts falling due after more than one year:

| Other debtors | 6,271 |  | - |  |

| Aggregate amounts | 86,348 |  | 13,594 |  |

| International Chandeliers Ltd (Registered number: 13642367) |

Notes to the Financial Statements - continued

for the Year Ended 30th September 2025

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade creditors | 9,697 |  | 5,466 |  |

| Taxation and social security | 30,197 |  | 14,099 |  |

| Other creditors | 64,461 |  | 2,152 |  |

104,355 |  | 21,717 |  |

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Other creditors | - |  | 112,359 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 30.9.25 |  | 30.9.24

£ | £ |

| Within one year | 11,664 |  | 8,987 |  |

| Between one and five years | 23,328 |  | 17,975 |  |

34,992 |  | 26,962 |  |

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30th September 2025 and 30th September 2024:

| 30.9.25 |  | 30.9.24

£ | £ |

| M E N Shaw

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 27,718 |  | - |  |

| Amounts repaid | (9,138 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 18,580 |  | - |  |

11. | RELATED PARTY DISCLOSURES

| During the year, P.C.Podevin, a director of the company, continued to advance an interest-free loan to the company. The balance on this loan at 30th September 2025 amounted to £64,461 (2024: £112,359).

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

International Chandeliers Ltd

The following reproduces the text of the report prepared for the directors 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 Directors 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 International Chandeliers Ltd for the year ended 30th September 2025 which comprise the Income Statement, Balance Sheet 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of International Chandeliers Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of International Chandeliers Ltd and state those matters that we have agreed to state to the Board of Directors of International Chandeliers Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than International Chandeliers Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that International Chandeliers 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 International Chandeliers Ltd. You consider that International Chandeliers Ltd 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 International Chandeliers Ltd. 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.

Moulton Johnson Limited

Chartered Accountants

29a Crown Street

Brentwood

Essex

CM14 4BA

12th May 2026