Acorah Software Products - Accounts Production 19.2.450 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 4866464 Mr PAUL GOULD Mr. P. A. F. Gould true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 4866464 2024-08-31 4866464 2025-08-31 4866464 2024-09-01 2025-08-31 4866464 frs-core:CurrentFinancialInstruments 2025-08-31 4866464 frs-core:Non-currentFinancialInstruments 2025-08-31 4866464 frs-core:BetweenOneFiveYears 2025-08-31 4866464 frs-core:MotorVehicles 2024-09-01 2025-08-31 4866464 frs-core:PlantMachinery 2025-08-31 4866464 frs-core:PlantMachinery 2024-09-01 2025-08-31 4866464 frs-core:PlantMachinery 2024-08-31 4866464 frs-core:WithinOneYear 2025-08-31 4866464 frs-core:ShareCapital 2025-08-31 4866464 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 4866464 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 4866464 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 4866464 frs-bus:SmallEntities 2024-09-01 2025-08-31 4866464 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 4866464 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 4866464 frs-bus:OrdinaryShareClass1 2024-09-01 2025-08-31 4866464 frs-bus:OrdinaryShareClass1 2025-08-31 4866464 1 2024-09-01 2025-08-31 4866464 frs-bus:Director1 2024-09-01 2025-08-31 4866464 frs-countries:EnglandWales 2024-09-01 2025-08-31 4866464 2023-08-31 4866464 2024-08-31 4866464 2023-09-01 2024-08-31 4866464 frs-core:CurrentFinancialInstruments 2024-08-31 4866464 frs-core:Non-currentFinancialInstruments 2024-08-31 4866464 frs-core:BetweenOneFiveYears 2024-08-31 4866464 frs-core:WithinOneYear 2024-08-31 4866464 frs-core:ShareCapital 2024-08-31 4866464 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 4866464 frs-bus:OrdinaryShareClass1 2023-09-01 2024-08-31
Registered number: 4866464
INTELLIGENT LIGHTING SERVICES LTD
Financial Statements
For The Year Ended 31 August 2025
MUFTICO LTD
FINANCIAL ACCOUNTANTS
14 NATAL ROAD
ILFORD
ESSEX
IG1 2HA
INTELLIGENT LIGHTING SERVICES LTD
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
INTELLIGENT LIGHTING SERVICES LTD
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 4866464

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 643,376 |  | 574,370
|  |  | 643,376 |  | 574,370
CURRENT ASSETS
Debtors | 5 | 22,596 |  | 30,430 |
Cash at bank and in hand |  | - |  | 25 |
|  | 22,596 |  | 30,455 |
Creditors: Amounts Falling Due Within One Year | 6 | (115,543 ) |  | (148,041 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (92,947 ) |  | (117,586 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 550,429 |  | 456,784
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (42,483 ) |  | (75,121 )
NET ASSETS |  |  | 507,946 |  | 381,663
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1 |  | 1
Profit and Loss Account |  |  | 507,945 |  | 381,662
SHAREHOLDERS' FUNDS |  |  | 507,946 |  | 381,663

Page 1
Page 2
INTELLIGENT LIGHTING SERVICES LTD
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 PAUL GOULD Director
18/05/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
INTELLIGENT LIGHTING SERVICES LTD
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
INTELLIGENT LIGHTING SERVICES LTD is a private company, limited by shares, incorporated in England & Wales, registered number 4866464 . The registered office is 54 JUBILEE AVENUE, ROMFORD, ESSEX, RM7 9LT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:

Plant & Machinery | 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and 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 profit and loss account as incurred.
2.5. Foreign Currencies
Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. 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.
Page 3
Page 4
INTELLIGENT LIGHTING SERVICES LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 3 |  | 3
| 3 |  | 3

4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 September 2024 | 1,552,969
Additions | 319,718
Disposals | (85,933 )
As at 31 August 2025 | 1,786,754
Depreciation
As at 1 September 2024 | 978,599
Provided during the period | 214,459
Disposals | (49,680 )
As at 31 August 2025 | 1,143,378
Net Book Value
As at 31 August 2025 | 643,376
As at 1 September 2024 | 574,370

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 12,277 |  | 12,957
Prepayments and accrued income | 7,396 |  | 10,058
VAT | 2,923 |  | 7,415
| 22,596 |  | 30,430

Page 4
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INTELLIGENT LIGHTING SERVICES LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 16,237 |  | 2,365
Trade creditors | 7,002 |  | 100,827
Bank loans and overdrafts | 65,670 |  | 21,589
Other taxes and social security | 550 |  | -
Accruals and deferred income | 1,850 |  | 1,850
Director's loan account | 24,234 |  | 21,410
| 115,543 |  | 148,041

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 25,434 |  | 21,092
Bank loans- CBILS Loan Account | 17,049 |  | 54,029
| 42,483 |  | 75,121

8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 16,237 |  | 2,365
Later than one year and not later than five years | 25,434 |  | 21,092
| 41,671 |  | 23,457
| 41,671 |  | 23,457

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
1 Ordinary Shares of £ 1 each | 1 |  | 1

10. Directors Advances, Credits and Guarantees
Dividends paid to directors

| 2025 | 2024
--- | --- | ---
| £ | £
Mr PAUL GOULD | - | 1,000

Page 5
Page 6
INTELLIGENT LIGHTING SERVICES LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
11. Ultimate Controlling Party
The company's ultimate controlling party is Mr. P. A. F. Gould by virtue of his ownership of 100% of the issued share capital in the company.
Page 6