Acorah Software Products - Accounts Production 19.3.550 false true true 31 March 2025 1 April 2024 false 13 July 2026 1 April 2025 31 March 2026 31 March 2026 03025717 Mr Michal Dvorak Mr Lubomir Trejbal true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03025717 2025-03-31 03025717 2026-03-31 03025717 2025-04-01 2026-03-31 03025717 frs-core:CurrentFinancialInstruments 2026-03-31 03025717 frs-core:ComputerEquipment 2026-03-31 03025717 frs-core:ComputerEquipment 2025-04-01 2026-03-31 03025717 frs-core:ComputerEquipment 2025-03-31 03025717 frs-core:MotorVehicles 2026-03-31 03025717 frs-core:MotorVehicles 2025-04-01 2026-03-31 03025717 frs-core:MotorVehicles 2025-03-31 03025717 frs-core:ShareCapital 2026-03-31 03025717 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 03025717 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 03025717 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 03025717 frs-bus:SmallEntities 2025-04-01 2026-03-31 03025717 frs-bus:Audited 2025-04-01 2026-03-31 03025717 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 03025717 1 2025-04-01 2026-03-31 03025717 frs-bus:Director1 2025-04-01 2026-03-31 03025717 frs-bus:Director2 2025-04-01 2026-03-31 03025717 frs-countries:EnglandWales 2025-04-01 2026-03-31 03025717 2024-03-31 03025717 2025-03-31 03025717 2024-04-01 2025-03-31 03025717 frs-core:CurrentFinancialInstruments 2025-03-31 03025717 frs-core:ShareCapital 2025-03-31 03025717 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 03025717
Preciosa Lighting UK Limited
Financial Statements
For The Year Ended 31 March 2026
Preciosa Lighting UK Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2
Notes to the Financial Statements | 3—6

Page 1
Preciosa Lighting UK Limited
Company Information
For The Year Ended 31 March 2026
Company Information

Directors | Mr Michal Dvorak
| Mr Lubomir Trejbal
Company Number | 03025717
Registered Office | 100 Black Prince Road
| Suite 107
| London
| SE1 7SJ
Auditors | Arnold Hill & Co LLP
| Sixth Floor Capital Tower
| 91 Waterloo Road
| London
| SE1 8RT

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Preciosa Lighting UK Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 03025717

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 596 |  | 1,885
|  |  | 596 |  | 1,885
CURRENT ASSETS
Stocks | 5 | 139,368 |  | - |
Debtors | 6 | 803,182 |  | 597,311 |
Cash at bank and in hand |  | 52,741 |  | 162,100 |
|  | 995,291 |  | 759,411 |
Creditors: Amounts Falling Due Within One Year | 7 | (991,696 ) |  | (741,784 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,595 |  | 17,627
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,191 |  | 19,512
NET ASSETS |  |  | 4,191 |  | 19,512
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 4,091 |  | 19,412
SHAREHOLDERS' FUNDS |  |  | 4,191 |  | 19,512

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Michal Dvorak Director
08/07/2026

The notes on pages 3 to 6 form part of these financial statements.
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Preciosa Lighting UK Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Preciosa Lighting UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03025717 . The registered office is 100 Black Prince Road, Suite 107, London, SE1 7SJ.
2. Accounting Policies
2.1. Basis of Preparation of 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.
2.2. Going Concern Disclosure
The financial statements have been prepared on a going concern basis which the directors believe to be appropriate
as the Parent company Preciosa Lustry a.s., has agreed to continue to provide financial support to
Preciosa Lighting UK Limited, so that it can meet all its obligations as they fall due for at least a year from the date the
financial statements are approved and ensure adequate resources to continue in operational existence for the
foreseeable future. This is considered appropriate as the parent company has a net wealth far in excess of the
liabilities of the group as per the review of the financial statements and paying attention to the prospective cash
position in a variety of scenarios.
Written confirmation has been obtained confirming their intention to continue to support Preciosa Lighting UK Limited for a minimum of 12 months from the signing date of the financial statements.
For this reason, the directors continue to adopt the going concern basis in preparing the financial statements.
2.3. Turnover
Revenue represents the fair value of consideration received or receivable from customers for the sale of goods and services, net of discounts, VAT and other sales-related taxes.
Revenue from the sale of goods is recognised when control of the goods has transferred to the customer. This is determined by reference to the relevant contractual terms, including agreed Incoterms, which define the point at which responsibility and control pass to the customer.
Where the applicable delivery conditions (Incoterms) are satisfied before the reporting date, the related revenue is recognised in that period. Where these conditions are not yet satisfied, any amounts invoiced or received are recognised as deferred income and released to revenue in the subsequent period once the delivery conditions are met.
For projects that include both supply of goods and installation services, revenue relating to the supply of goods is recognised upon transfer of control in accordance with the above principles. Revenue relating to installation services is recognised when the installation work is completed.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles | SLM @16.67%
Computer Equipment | SLM @25%

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Preciosa Lighting UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.7. Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Financial liabilities classified as payable within one year are not amortised. Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.
2.8. Taxation
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised.
No deferred tax asset has been recognised on losses carried forward due to the uncertainty of utilisation of future taxable profits.
2.9. Leases
Rentals payable under operating leases, including any lease incentives received, are recognised on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease asset are consumed.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: 4)
3 4
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Preciosa Lighting UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Motor Vehicles | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 25,043 | 3,767 | 28,810
As at 31 March 2026 | 25,043 | 3,767 | 28,810
Depreciation
As at 1 April 2025 | 24,696 | 2,229 | 26,925
Provided during the period | 347 | 942 | 1,289
As at 31 March 2026 | 25,043 | 3,171 | 28,214
Net Book Value
As at 31 March 2026 | - | 596 | 596
As at 1 April 2025 | 347 | 1,538 | 1,885

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Finished goods | 139,368 |  | -

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 395,666 |  | 60,574
Other debtors | 12,112 |  | 6,162
Amounts owed by group undertakings | 395,404 |  | 530,575
| 803,182 |  | 597,311

Amounts due from group undertakings are interest free and repayable on demand.
7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 5,330 |  | 7,573
Corporation tax | - |  | 7,544
Other taxes and social security | 15,514 |  | 14,668
VAT | 67,537 |  | 80,962
Net wages | 14,805 |  | 60,986
Accruals and deferred income | 809,469 |  | 570,051
Amounts owed to group undertakings | 79,041 |  | -
| 991,696 |  | 741,784

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Preciosa Lighting UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Pension Commitments
The company operates a defined contribution pension scheme. Contributions are charged to profit or loss in the period in which they become payable.
10. Related Party Transactions
As at 31 March 2026, the company was owed £395,404 (2025: £530,575) by Preciosa Lustry a.s., and owed £63,606 (2025: £46,497) to Preciosa Lustry a.s., the immediate parent company. As at 31 March 2026, the company owed £15,435 to Preciosa International, Inc, a fellow group company.
11. Ultimate Controlling Party
Preciosa Lighting UK Limited is directly owned by Preciosa Lustry a.s., a company incorporated in the Czech Republic. The ultimate controlling party is ENELTE Holding AG, a company incorporated in Switzerland.
The parent company of the largest group to include the company within its consolidated financial statement is ENELTE Holding AG, a company incorporated in Switzerland. The smallest group is NLG a.s., a company incorporated in the Czech Republic.
12. Operating Lease Commitments
2026 2025
Within 1 year 9,647 28,482
Within 2 - 5 years - 9,647
13. Audit Information
The auditor's report on the accounts of Preciosa Lighting UK Limited for the year ended 31 March 2026 was unqualified.
The auditor's report was signed by Stephanie Evans (Senior Statutory Auditor) for and on behalf of Arnold Hill & Co LLP , Statutory Auditor.

Arnold Hill & Co LLP Sixth Floor Capital Tower 91 Waterloo Road London SE1 8RT

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