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Registered Number: 08217057
England and Wales
Abridged Accounts
for the year ended 30 September 2025
for
SPLASH OF LIGHT LIMITED

Splash of Light Limited Contents Page For the year ended 30 September 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

Splash of Light Limited Accountants' Report For the year ended 30 September 2025
Chartered Accountant's report to the board of directors on the preparation of the unaudited statutory financial statements of Splash of Light Limited for the year ended 30 September 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 Splash of Light Limited for the year ended 30 September 2025 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, the Statement of Cash Flows and related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at http://icaew.com/regulations. This report is made solely to the Board of Directors of Splash of Light Limited, as a body, in accordance with the terms of our engagement letter dated 30th October 2014. Our work has been undertaken solely to prepare for your approval the financial statements of Splash of Light Limited and state those matters that we have agreed to state to the Board of Directors of Splash of Light Limited, as a body, in this report in accordance with AAF 2/10 as detailed at http://icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Splash of Light Limited and its Board of Directors as a body, for our work or for this report. It is your duty to ensure that Splash of Light 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 Splash of Light Limited. You consider that Splash of Light 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 Splash of Light 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 for the year ended 30 September 2025. .................................................... KWSR & CO LTD 136 Merton High Street London SW19 1BA 04 May 2026 1

Splash of Light Limited Statement of Financial Position As at 30 September 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 3,380 |  | 2,020
|  | 3,380 |  | 2,020
Current assets |  |  |
Cash at bank and in hand |  | 92,619 |  | 75,431
Creditors: amount falling due within one year |  | (21,141) |  | (20,935)
Net current assets |  | 71,478 |  | 54,496
Total assets less current liabilities |  | 74,858 |  | 56,516
Net assets |  | 74,858 |  | 56,516
Capital and reserves |  |  |
Called up share capital | 4 | 10 |  | 10
Profit and loss account |  | 74,848 |  | 56,506
Shareholders' funds |  | 74,858 |  | 56,516
For the year ended 30 September 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 members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 04 May 2026 and were signed by:
------------------------------- Virginie Avrillon Dunne Director
2

Splash of Light Limited Notes to the Abridged Financial Statements For the year ended 30 September 2025
General Information Splash of Light Limited is a private company, limited by shares, registered in England and Wales, registration number 08217057, registration address 27 Melrose Road, Wimbledon, SW19 3HF. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Website cost Planning and operating costs for the company's website are charged to the income statement as incurred. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | 15% Reducing Balance
Computer Equipment | 15% Reducing Balance
2. | Average number of employees Average number of employees during the year was 1 (2024 : 1).
3. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 October 2024 | 1,048 |  | 2,880 |  | 3,928
Additions | - |  | 1,899 |  | 1,899
Disposals | - |  | - |  | -
At 30 September 2025 | 1,048 |  | 4,779 |  | 5,827
Depreciation
At 01 October 2024 | 883 |  | 1,025 |  | 1,908
Charge for year | 24 |  | 515 |  | 539
On disposals | - |  | - |  | -
At 30 September 2025 | 907 |  | 1,540 |  | 2,447
Net book values
Closing balance as at 30 September 2025 | 141 |  | 3,239 |  | 3,380
Opening balance as at 01 October 2024 | 165 |  | 1,855 |  | 2,020
4. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
10 Ordinary shares of £1.00 each | 10 |  | 10
| 10 |  | 10
3