Registration number: 11913322

Integrity Lighting Solutions Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Integrity Lighting Solutions Ltd

Company Information

Directors

L. J. Quinn L. Harper J. Harper

Registered office

15 Kernan Drive Loughborough Leicestershire LE11 5JF

Accountants

Robert Whowell & Partners LLP Chartered AccountantsWestwood House 78 Loughborough Road Quorn Loughborough Leicestershire LE12 8DX

Integrity Lighting Solutions Ltd

(Registration number: 11913322)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	37,095	36,552
Current assets
Stocks	5	135,496	133,710
Debtors	6	262,943	131,336
Cash at bank and in hand		126,482	138,086
		524,921	403,132
Creditors: Amounts falling due within one year	7	(294,319)	(253,427)
Net current assets		230,602	149,705
Total assets less current liabilities		267,697	186,257
Provisions for liabilities		(6,009)	(9,138)
Net assets		261,688	177,119
Capital and reserves
Called up share capital	8	300	300
Retained earnings		261,388	176,819
Shareholders' funds		261,688	177,119

Integrity Lighting Solutions Ltd

(Registration number: 11913322)
Balance Sheet as at 31 March 2026

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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; and
•	The directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 30 June 2026 and signed on its behalf by:
 

......................................... J. Harper Director

Integrity Lighting Solutions Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

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:
15 Kernan Drive
Loughborough
Leicestershire
LE11 5JF

These financial statements were authorised for issue by the Board on 30 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.

Going concern

The financial statements have been prepared on a going concern basis.

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 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.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in the profit and loss account, 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.

Integrity Lighting Solutions Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

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 over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Improvements to property	10 years
Fixtures and fittings	12.5% on cost
Computer equipment	50% on cost
Motor vehicles	12.5% on cost
Plant and machinery	12.5% on cost

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.

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 debtors.

Integrity Lighting Solutions Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

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 stocks 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. Trade creditors 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.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

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.

Integrity Lighting Solutions Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 9 (2025 - 8).

4	Tangible assets

	Improvements to property £	Fixtures, fittings and equipment  £	Motor vehicles  £	Plant and machinery £	Total £
Cost or valuation
At 1 April 2025	34,585	17,148	-	5,664	57,397
Additions	19,076	2,786	6,590	-	28,452
Disposals	(30,775)	(6,541)	-	-	(37,316)
At 31 March 2026	22,886	13,393	6,590	5,664	48,533
Depreciation
At 1 April 2025	7,991	10,467	-	2,387	20,845
Charge for the year	1,002	2,329	69	707	4,107
Eliminated on disposal	(6,973)	(6,541)	-	-	(13,514)
At 31 March 2026	2,020	6,255	69	3,094	11,438
Carrying amount
At 31 March 2026	20,866	7,138	6,521	2,570	37,095
At 31 March 2025	26,594	6,681	-	3,277	36,552

5

Stocks

	2026 £	2025 £
Stocks	135,496	133,710

Integrity Lighting Solutions Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

6

Debtors

Current	2026 £	2025 £
Trade debtors	223,997	117,975
Prepayments	27,196	13,361
Other debtors	11,750	-
	262,943	131,336

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	90,891	76,709
Taxation and social security	116,764	92,969
Accruals and deferred income	30,099	6,435
Other creditors	56,565	77,314
	294,319	253,427

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	200	200	200	200
A shares of £1 each	50	50	50	50
B shares of £1 each	50	50	50	50
	300	300	300	300

Integrity Lighting Solutions Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

9	Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

	2026 £	2025 £
Not later than one year	47,000	-
Later than one year and not later than five years	188,000	-
Later than five years	235,000	-
	470,000	-

10	Related party transactions

Summary of transactions with other related parties

During the year the company made sales of £27,004 (2025 £39,580) and purchases of £18,817 (2025 £18,364) to a shareholder company. At the year end £50,000 (2025 £69,664) was owed to the company.