Trojan Lighting Solutions Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Trojan Lighting Solutions Ltd

Company Information

Director

Mr Anthony Barrow

Registered office

Unit 2, Sandwash Business Park Rainford Industrial Estate Rainford, Merseyside England WA11 8LY

Accountants

UHY Williamson Croft Chartered Certified Accountants Williamson Croft (Liverpool) Limited 1 Old Hall Street Liverpool L3 9HF

Trojan Lighting Solutions Ltd

(Registration number: 11242382)
Balance Sheet as at 30 June 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	101,034	4,824
Current assets
Stocks	5	333,630	-
Debtors	6	556,618	229,071
Cash at bank and in hand		548,829	1,152,995
		1,439,077	1,382,066
Creditors: Amounts falling due within one year	7	(956,712)	(1,271,072)
Net current assets		482,365	110,994
Total assets less current liabilities		583,399	115,818
Provisions for liabilities		(25,259)	-
Net assets		558,140	115,818
Capital and reserves
Called up share capital	8	100	100
Retained earnings		558,040	115,718
Shareholders' funds		558,140	115,818

For the financial period ending 30 June 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 period in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 25 June 2026
 

Trojan Lighting Solutions Ltd

(Registration number: 11242382)
Balance Sheet as at 30 June 2025

......................................... Mr Anthony Barrow Director

Trojan Lighting Solutions Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 30 June 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 2, Sandwash Business Park
Rainford Industrial Estate
Rainford,
Merseyside
WA11 8LY
England

These financial statements were authorised for issue by the director on 25 June 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Summary of disclosure exemptions

The accounts do not include a cash flow statement because the company, as a small reporting entity, is exempt from the requirements to prepare such a statement.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Trojan Lighting Solutions Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 30 June 2025

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and Fittings	Reducing Balance - 25%
Computer Equipment	Reducing Balance - 33%
Motor Vehicles	Reducing Balance - 25%

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trojan Lighting Solutions Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 30 June 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Trojan Lighting Solutions Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 30 June 2025

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 12 (2024 - 7).

4	Tangible assets

	Fixtures and fittings £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2024	-	8,201	-	8,201
Additions	7,605	9,885	111,948	129,438
At 30 June 2025	7,605	18,086	111,948	137,639
Depreciation
At 1 April 2024	-	3,377	-	3,377
Charge for the period	1,387	5,121	26,720	33,228
At 30 June 2025	1,387	8,498	26,720	36,605
Carrying amount
At 30 June 2025	6,218	9,588	85,228	101,034
At 31 March 2024	-	4,824	-	4,824

5

Stocks

	2025 £	2024 £
Work in progress	333,630	-

6

Debtors

Current	2025 £	2024 £
Trade debtors	535,197	229,071
Prepayments	21,421	-
	556,618	229,071

Trojan Lighting Solutions Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 30 June 2025

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Trade creditors	590,422	912,156
Taxation and social security	298,003	185,881
Accruals and deferred income	5,359	111,730
Other creditors	62,928	61,305
	956,712	1,271,072

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary Share of £1 each	99	99	99	99
Ordinary A Share of £1 each	1	1	1	1
	100	100	100	100

9	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £86,040 (2024 - £Nil).