Lampways Electrical Ltd

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Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Lampways Electrical Ltd for the year ended 30 June 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Lampways Electrical Ltd for the year ended 30 June 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to 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 at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

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

It is your duty to ensure that Lampways Electrical Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Lampways Electrical Ltd . You consider that Lampways Electrical Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Lampways Electrical 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 financial statements.

18th May 2026

Brindley Goldstein Limited

103 High Street

Waltham Cross

EN8 7AN

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Lampways Electrical Ltd

Balance Sheet

As At 30 June 2025

Balance Sheet

Registered number: 08107532

		30 June 2025		30 June 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		15,270		17,750

			15,270		17,750
CURRENT ASSETS
Debtors	5	784,314		655,264
Cash at bank and in hand		757		121,924

		785,071		777,188
Creditors: Amounts Falling Due Within One Year	6	(634,948 )		(705,104 )

NET CURRENT ASSETS (LIABILITIES)			150,123		72,084

TOTAL ASSETS LESS CURRENT LIABILITIES			165,393		89,834

Creditors: Amounts Falling Due After More Than One Year	7		-		(17,167 )

NET ASSETS			165,393		72,667

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			165,391		72,665

SHAREHOLDERS' FUNDS			165,393		72,667

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Lampways Electrical Ltd

Balance Sheet (continued)

As At 30 June 2025

For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Daniel Cohen

Director

18th May 2026

The notes on pages 4 to 6 form part of these financial statements.

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Lampways Electrical Ltd

Notes to the Financial Statements

For The Year Ended 30 June 2025

Notes to the Financial Statements

1. General Information

Lampways Electrical Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08107532 . The registered office is 8 Urban Hive, Theydon Road, London, E5 9BQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 4)

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Lampways Electrical Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 July 2024	37,308	1,240	38,548

As at 30 June 2025	37,308	1,240	38,548

Depreciation
As at 1 July 2024	19,558	1,240	20,798
Provided during the period	2,480	-	2,480

As at 30 June 2025	22,038	1,240	23,278

Net Book Value
As at 30 June 2025	15,270	-	15,270

As at 1 July 2024	17,750	-	17,750

5. Debtors

	30 June 2025	30 June 2024
	£	£
Due within one year
Trade debtors	784,314	651,814
Other debtors	-	3,450

	784,314	655,264

6. Creditors: Amounts Falling Due Within One Year

	30 June 2025	30 June 2024
	£	£
Trade creditors	111,950	457,424
Bank loans and overdrafts	6,519	10,471
Corporation tax	58,068	7,610
VAT	268,272	131,431
Other creditors	10,471	-
Accruals and deferred income	500	-
Directors' loan accounts	179,168	98,168

	634,948	705,104

7. Creditors: Amounts Falling Due After More Than One Year

	30 June 2025	30 June 2024
	£	£
Bank loans	-	17,167

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Lampways Electrical Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

8. Share Capital

	30 June 2025	30 June 2024
	£	£
Allotted, Called up and fully paid	2	2

9. Related Party Transactions

The Company was under the control of MR Daniel Cohen and Mr Natanel Seruya throughout the current period. Mr Cohen and Mr Seruya are personally interest in 50% each of the company's issued share capital.

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