PT Lighting Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03945496

PT LIGHTING LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 August 2025

PT LIGHTING LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 31st AUGUST 2025

CONTENTS	PAGE

Officers and professional advisers	1

Chartered certified accountants report to the director on the preparation of the unaudited statutory financial statements	2

Statement of financial position	3

Notes to the financial statements	5

PT LIGHTING LIMITED

OFFICERS AND PROFESSIONAL ADVISERS

DIRECTOR	P E Tyson

REGISTERED OFFICE	106-107 Dowgate Hill House
	14-16 Dowgate Hill
	London
	EC4R 2SU

ACCOUNTANTS	Colne Valley Business Services LLP t/a Cloke & Co
	Chartered Certified Accountants
	106-107 Dowgate Hill House
	14-16 Dowgate Hill
	London
	EC4R 2SU

BANKERS	Barclays Bank plc
	78 Turners Hill
	Cheshunt
	Hertfordshire
	EN8 9BW

PT LIGHTING LIMITED

CHARTERED CERTIFIED ACCOUNTANTS REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF PT LIGHTING LIMITED

YEAR ENDED 31st AUGUST 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of PT Lighting Limited for the year ended 31st August 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. This report is made solely to the director of PT Lighting Limited in accordance with the terms of our engagement letter dated 1st August 2017. Our work has been undertaken solely to prepare for your approval the financial statements of PT Lighting Limited and state those matters that we have agreed to state to you in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than PT Lighting Limited and its director for our work or for this report.

It is your duty to ensure that PT Lighting Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of PT Lighting Limited. You consider that PT Lighting Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of PT Lighting Limited. 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 statutory financial statements.

Colne Valley Business Services LLP t/a Cloke & Co Chartered Certified Accountants

106-107 Dowgate Hill House 14-16 Dowgate Hill London EC4R 2SU

28 May 2026

PT LIGHTING LIMITED

STATEMENT OF FINANCIAL POSITION

31 August 2025

	2025		2024
Note	£	£	£

FIXED ASSETS

Tangible assets	5		356	419

CURRENT ASSETS

Stocks		14,238	–
Debtors	6	21,615	20,734
Cash at bank and in hand		2,433	32,767
		--------	--------
		38,286	53,501

CREDITORS: amounts falling due within one year	7	24,046		39,160
		--------		--------
NET CURRENT ASSETS			14,240	14,341
			--------	--------
TOTAL ASSETS LESS CURRENT LIABILITIES			14,596	14,760
			--------	--------
NET ASSETS			14,596	14,760
			--------	--------

CAPITAL AND RESERVES

Called up share capital	100	100
Profit and loss account	14,496	14,660
	--------	--------
SHAREHOLDER FUNDS	14,596	14,760
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31st August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

PT LIGHTING LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 August 2025

These financial statements were approved by the board of directors and authorised for issue on 27 May 2026 , and are signed on behalf of the board by:

P E Tyson
Director

Company registration number: 03945496

PT LIGHTING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31st AUGUST 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 106-107 Dowgate Hill House, 14-16 Dowgate Hill, London, EC4R 2SU.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

BASIS OF PREPARATION

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

REVENUE RECOGNITION

The turnover shown in the profit and loss account represents the value of sales, exclusive of Value Added Tax.

INCOME TAX

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes In general, deferred taxation is recognised in respect of all timing differences that have originated, but not reversed, at the balance sheet date. However, deferred tax assets are recognised only to the extent that the director considers that it is more likely than not there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. In accordance with FRS19, deferred tax is not recognised on revaluation gains. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in the periods in which the timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

OPERATING LEASES

Lease income is recognised in profit or loss on a straight line basis over the lease term. The aggregate cost of lease incentives are recognised as a reduction to income over the lease term on a straight-line basis. Costs, including depreciation, incurred in earning the lease income are recognised as an expense. Any initial direct costs incurred in negotiating and arranging the operating lease are added to the carrying amount of the lease and recognised as an expense over the lease term on the same basis as the lease income.

TANGIBLE ASSETS

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

DEPRECIATION

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Leasehold Improvements	-	Over 10 years
Plant and machinery	-	15% reducing balance

STOCKS

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

FINANCIAL INSTRUMENTS

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. TANGIBLE ASSETS

Land and buildings	Plant and machinery	Total
£	£	£

Cost
At 1st September 2024 and 31st August 2025	14,595	17,776	32,371
	--------	--------	--------
Depreciation
At 1st September 2024	14,594	17,358	31,952
Charge for the year	–	63	63
	--------	--------	--------
At 31st August 2025	14,594	17,421	32,015
	--------	--------	--------
Carrying amount
At 31st August 2025	1	355	356
	--------	--------	--------
At 31st August 2024	1	418	419
	--------	--------	--------

6. DEBTORS

	2025	2024
	£	£

Trade debtors	15,062	13,770
Other debtors	6,553	6,964
	--------	--------
	21,615	20,734
	--------	--------

7. CREDITORS: amounts falling due within one year

	2025	2024
	£	£

Trade creditors	40	10,074
Corporation tax	6,423	7,242
Social security and other taxes	12,182	18,441
Other creditors	5,401	3,403
	--------	--------
	24,046	39,160
	--------	--------

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year the director entered into the following advances and credits with the company:

2025
Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
£	£	£	£

P E Tyson	–	–	–	–
	----	----	----	----

2024
Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
£	£	£	£

P E Tyson	( 30)	68,358	( 69,033)	( 705)
	----	--------	--------	----

9. RELATED PARTY TRANSACTIONS

The company was under the control of P Tyson throughout the current and previous year. P Tyson is the director and majority shareholder. During the year P Tyson received dividends from the company of £27,000 (2024 - £24,000) by virtue of his shareholding in the company.