Preciosa Lighting UK Limited

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

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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)

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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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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