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REGISTERED NUMBER: 03628762 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

EPSILON LIGHTING LIMITED
EPSILON LIGHTING LIMITED (REGISTERED NUMBER: 03628762)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 28 February 2026




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EPSILON LIGHTING LIMITED

COMPANY INFORMATION
for the Year Ended 28 February 2026







DIRECTORS: J Wigmore
A Pavey





SECRETARY: Ms J Wallace





REGISTERED OFFICE: Hollybush Lane
Aldershot
Hampshire
GU11 2PX





REGISTERED NUMBER: 03628762 (England and Wales)





ACCOUNTANTS: Saunders Wood & Co.
Chartered Accountants
140A Tachbrook Street
London SW1V 2NE
Page 1
EPSILON LIGHTING LIMITED (REGISTERED NUMBER: 03628762)

BALANCE SHEET
28 February 2026

28.2.26 28.2.25
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 88,164 115,888

CURRENT ASSETS
Stocks 361,306 253,258
Debtors 5 486,192 362,657
Cash at bank 324,180 294,950
1,171,678 910,865
CREDITORS
Amounts falling due within one year 6 331,096 233,390
NET CURRENT ASSETS 840,582 677,475
TOTAL ASSETS LESS CURRENT
LIABILITIES
928,746
793,363

CREDITORS
Amounts falling due after more than one
year
7
7,841
18,100
NET ASSETS 920,905 775,263

CAPITAL AND RESERVES
Called up share capital 11,250 11,250
Capital redemption reserve 10,000 10,000
Retained earnings 899,655 754,013
SHAREHOLDERS' FUNDS 920,905 775,263

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The notes form part of these financial statements

Page 2 continued...
EPSILON LIGHTING LIMITED (REGISTERED NUMBER: 03628762)

BALANCE SHEET - continued
28 February 2026


The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 24 April 2026 and were signed on its behalf by:





A Pavey - Director


The notes form part of these financial statements

Page 3
EPSILON LIGHTING LIMITED (REGISTERED NUMBER: 03628762)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 28 February 2026

1. STATUTORY INFORMATION

Epsilon Lighting Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

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

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 10% on cost
Fixtures and fittings - 10% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 5 ) .

Page 4 continued...
EPSILON LIGHTING LIMITED (REGISTERED NUMBER: 03628762)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 28 February 2026

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 March 2025 1,959 4,597 225,841 11,258 243,655
Additions - - - 3,199 3,199
At 28 February 2026 1,959 4,597 225,841 14,457 246,854
DEPRECIATION
At 1 March 2025 1,959 4,597 111,133 10,078 127,767
Charge for year - - 28,677 2,246 30,923
At 28 February 2026 1,959 4,597 139,810 12,324 158,690
NET BOOK VALUE
At 28 February 2026 - - 86,031 2,133 88,164
At 28 February 2025 - - 114,708 1,180 115,888

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.26 28.2.25
£    £   
Trade debtors 412,905 321,980
VAT 71,241 34,231
Prepayments and Other Debtors 2,046 6,446
486,192 362,657

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.26 28.2.25
£    £   
Trade creditors 245,748 165,542
Tax 58,761 45,775
Social security and other taxes 13,286 10,845
Accrued expenses 13,301 11,228
331,096 233,390

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
28.2.26 28.2.25
£    £   
Bank loans - 1-2 years 7,841 10,068
Bank loans - 2-5 years - 8,032
7,841 18,100

Page 5