REGISTERED NUMBER: SC449517 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

KENLITE ELECTRICS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

W J Donaghey

REGISTERED OFFICE:

34 Davaar Drive

Drumpellier

Coatbridge

ML5 1JL

REGISTERED NUMBER:

SC449517 (Scotland)

ACCOUNTANT:

John Murphy & Company (Scotland) Limited

Chartered Accountants

Castle Chambers

67 Main Street

Bothwell

Lanarkshire

G71 8ER

FIXED ASSETS

Tangible assets

4

-

1,191

CURRENT ASSETS

Debtors

5

3,195

1,067

Cash at bank

7,498

12,878

10,693

13,945

CREDITORS

Amounts falling due within one year

6

10,692

13,002

NET CURRENT ASSETS

1

943

TOTAL ASSETS LESS CURRENT LIABILITIES

1

2,134

PROVISIONS FOR LIABILITIES

7

-

226

NET ASSETS

1

1,908

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

-

1,907

SHAREHOLDERS' FUNDS

1

1,908

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 14 May 2026 and were signed by:

W J Donaghey - Director

1.	STATUTORY INFORMATION

Kenlite Electrics Ltd is a private company, limited by shares , registered in Scotland. 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.

Plant and machinery

-

15% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

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.

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

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 April 2025

3,505

1,930

16,436

21,871

Disposals

(3,505

)

(1,930

)

(16,436

)

(21,871

)

At 31 March 2026

-

-

-

-

DEPRECIATION

At 1 April 2025

2,719

1,526

16,435

20,680

Charge for year

273

258

-

531

Eliminated on disposal

(2,992

)

(1,784

)

(16,435

)

(21,211

)

At 31 March 2026

-

-

-

-

NET BOOK VALUE

At 31 March 2026

-

-

-

-

At 31 March 2025

786

404

1

1,191

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

2,772

246

Prepayments

423

821

3,195

1,067

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

486

1,324

Corporation tax

908

1,016

Payroll taxation

(147

)

(147

)

VAT

1,068

359

Directors' current accounts

6,748

8,971

Accrued charges

1,629

1,479

10,692

13,002

7.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

-

226

Deferred

tax

£

Balance at 1 April 2025

226

Provided during year

(226

)

Balance at 31 March 2026

-

8.	ULTIMATE CONTROLLING PARTY

The controlling party is W J Donaghey.