REGISTERED NUMBER: 16543775 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 26 JUNE 2025 TO 30 APRIL 2026

FOR

LIGHT CO HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Hayden Ben Jackson

Mark Peter Smith FCA

REGISTERED OFFICE:

1 Langley Court

Pyle Street

Newport

Isle of Wight

PO30 1LA

REGISTERED NUMBER:

16543775 (England and Wales)

ACCOUNTANTS:

Xeinadin Isle of Wight

1 Langley Court

Pyle Street

Newport

Isle of Wight

PO30 1LA

FIXED ASSETS

Investments

4

987,253

CURRENT ASSETS

Debtors

5

12,800

Cash at bank

10,472

23,272

CREDITORS

Amounts falling due within one year

6

587,410

NET CURRENT LIABILITIES

(564,138

)

TOTAL ASSETS LESS CURRENT LIABILITIES

423,115

CREDITORS

Amounts falling due after more than one year

7

305,000

NET ASSETS

118,115

CAPITAL AND RESERVES

Called up share capital

8

208

Retained earnings

9

117,907

SHAREHOLDERS' FUNDS

118,115

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 2026 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 12 May 2026 and were signed on its behalf by:

Mark Peter Smith FCA - Director

Hayden Ben Jackson - Director

1.	STATUTORY INFORMATION

Light Co Holdings 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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

987,253

At 30 April 2026

987,253

NET BOOK VALUE

At 30 April 2026

987,253

The company's investments at the Balance Sheet date in the share capital of companies include the following:

AP Lamp Distributors Limited

Registered office: 1 Langley Court, Pyle Street, Newport, Isle of Wight, PO30 1LA

Nature of business: The wholesale of lamps and electrical fittings.

%

Class of shares:

holding

100 Ordinary shares of £1 each

100.00

31.12.25

£

Aggregate capital and reserves

837,578

Profit for the year

482,172

The Company acquired the entire share capital of AP Lamp Distributors Limited on 24th November 2025.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other debtors

12,800

Other debtors

At the balance sheet date the Company was owed £12,800 by Light Co Properties Limited, a company under common control. Hayden Jackson and Mark Smith are directors of both the Company and Light Co Properties Limited.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed to group undertakings

309

Amounts owed to associates

412,101

Other creditors

175,000

587,410

Amounts owed to group undertakings

At the balance sheet date the Company owed £309 to AP Lamp Distributors Limited. Hayden Jackson and Mark Smith are directors of both the Company and AP Lamp Distributors Limited.

Amounts owed to associates

The Company has received unsecured, interest free loans from it's shareholders;

HB Jackson Limited £103,060,

RJ Dooley Limited £102,991

P&L Jackson Limited £103,025

B&K Vaughan Limited £18,545

Logikal Group Limited £84,480

Total £412,101

Hayden Jackson, a director of the Company is the ultimate controlling party of HB Jackson Limited and Mark Smith, a director of the Company is the ultimate controlling party of Logikal Group Limited.

Other creditors

The Company acquired 100% of the share capital of AP Lamp Distributors Limited on 25th November 2025 from third party vendors. Under the terms of the sale and purchase agreement, £480,000 of the purchase consideration was deferred. This is payable £175,000 within one year, £192,000 between one and five years and £113,000 after more than five years.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Other creditors

305,000

The Company acquired 100% of the share capital of AP Lamp Distributors Limited on 25th November 2025. Under the terms of the sale and purchase agreement, £480,000 of the purchase consideration was deferred, of which £192,000 is payable between one and five years and £113,000 after more than five years.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

20,000

Ordinary A

1p

200

200

Ordinary B

1p

2

200

Ordinary C

1p

2

200

Ordinary D

1p

2

36

Ordinary E

1p

-

164

Ordinary F

1p

2

208

The following shares were issued during the period for cash at par :

20,000 Ordinary A shares of 1p

200 Ordinary B shares of 1p

200 Ordinary C shares of 1p

200 Ordinary D shares of 1p

36 Ordinary E shares of 1p

164 Ordinary F shares of 1p

9.

RESERVES

Retained

earnings

£

Profit for the period

246,574

Dividends

(128,667

)

At 30 April 2026

117,907

10.	ULTIMATE CONTROLLING PARTY

No individual, controls more than 25.005% of Light Co Holdings Limited, therefore the directors consider that there is no individual ultimate controlling party. Hayden Jackson a director, controls, directly and indirectly, 25.005% of the company's share capital and Mark Smith a director controls, directly and indirectly, 20.5% of the company's share capital.