C.M.C. LIGHTING LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10012790

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		110,249		119,093

			110,249		119,093
CURRENT ASSETS
Stocks	5	382		3,601
Debtors	6	6,184		6,947
Cash at bank and in hand		17,727		47,318

		24,293		57,866
Creditors: Amounts Falling Due Within One Year	7	(55,248 )		(73,941 )

NET CURRENT ASSETS (LIABILITIES)			(30,955 )		(16,075 )

TOTAL ASSETS LESS CURRENT LIABILITIES			79,294		103,018

Creditors: Amounts Falling Due After More Than One Year	8		(3,823 )		(8,540 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(20,947 )		(29,773 )

NET ASSETS			54,524		64,705

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			54,424		64,605

SHAREHOLDERS' FUNDS			54,524		64,705

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C.M.C. LIGHTING LIMITED

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 2026 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 Craig Cowper

Director

22/04/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

C.M.C. LIGHTING LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 10012790 . The registered office is Alexandra House, 74 Moorland Road, Stoke-on-Trent, Staffordshire, ST6 1DY.

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 represents the invoiced value of goods and services supplied by the company during the year.

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:

Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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C.M.C. LIGHTING LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

2.6. Taxation

The corporation tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expenditure that are not tax allowable and capital allowances claimed. 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 measured at the tax rates that are expected to apply in the period in which the assets are 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.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.8. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 March 2025	52,923	187,861	240,784
Additions	-	27,907	27,907

As at 28 February 2026	52,923	215,768	268,691

Depreciation
As at 1 March 2025	24,274	97,417	121,691
Provided during the period	7,163	29,588	36,751

As at 28 February 2026	31,437	127,005	158,442

Net Book Value
As at 28 February 2026	21,486	88,763	110,249

As at 1 March 2025	28,649	90,444	119,093

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C.M.C. LIGHTING LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

5. Stocks

	2026	2025
	£	£
Work in progress	382	3,601

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	5,526	6,145
Prepayments and accrued income	532	578
PAYE	126	224

	6,184	6,947

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	4,717	4,282
Trade creditors	1,796	1
Corporation tax	5,404	11,727
Other taxes and social security	3,936	-
VAT	2,855	5,882
Accruals and deferred income	2,400	2,640
Directors' loan accounts	34,140	49,409

	55,248	73,941

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

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	3,823	8,540

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

10. Ultimate Controlling Party

The company's ultimate controlling party are Mr Craig Cowper & Mrs Charlotte Cowper by virtue of their ownership of 100% of the issued share capital in the company.(50% each)

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