REGISTERED NUMBER: 13642367 (England and Wales)

Unaudited Financial Statements for the Year Ended 30th September 2025

for

International Chandeliers Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

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

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.

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

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 ) .

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

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).

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