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Registered Number: 16004616
England and Wales
AREL LIGHTING LTD
Unaudited Financial Statements
Period of accounts Start date: 08 October 2024 End date: 31 October 2025

AREL LIGHTING LTD Contents Page For the Period 08 October 2024 to 31 October 2025
Company Information | 1
Director's Report | 2
Statement of Financial Position | 3
Notes to the Financial Statements | 4

AREL LIGHTING LTD Company Information For the Period 08 October 2024 to 31 October 2025
Director | Ediz BARUH
Registered Number | 16004616
Registered Office | 17 Cambridge Road, Kingston, London, KT1 3NG
1

AREL LIGHTING LTD Director's Report For the Period 08 October 2024 to 31 October 2025
Director's report and financial statements The director presents his/her/their annual report and the financial statements for the year ended 31 October 2025. Director The director who served the company throughout the period was as follows:
Ediz BARUH
Statement of director's responsibilities The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the director is required to : select suitable accounting policies and then apply them consistently make judgements and accounting estimates that are reasonable and prudent state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions On behalf of the board.
---------------------------------- Ediz BARUH Director
Date approved: 08 July 2026 2

AREL LIGHTING LTD Statement of Financial Position As at 31 October 2025
| Notes | 2025 £
--- | --- | ---
Current assets |  |
Cash at bank and in hand |  | 66,790
Creditors: amount falling due within one year |  | (59,738)
Net current assets |  | 7,052
Total assets less current liabilities |  | 7,052
Net assets |  | 7,052
Capital and reserves |  |
Profit and loss account |  | 7,052
Shareholders' funds |  | 7,052
For the period ended 31 October 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. 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 financial statements were approved by the director on 08 July 2026 and were signed by:
------------------------------- Ediz BARUH Director
3

AREL LIGHTING LTD Notes to the Financial Statements For the Period 08 October 2024 to 31 October 2025
General Information AREL LIGHTING LTD is a private company, limited by shares, registered in England and Wales, registration number 16004616, registration address 17 Cambridge Road, , Kingston, , London,, KT1 3NG.
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 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.
2. | Average number of employees Average number of employees during the period was 0.
4