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REGISTERED NUMBER: SC260038 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

CPE LIGHTING LIMITED

| CPE LIGHTING LIMITED (REGISTERED NUMBER: SC260038) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| CPE LIGHTING LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 NOVEMBER 2025

| DIRECTOR: | C P Gilles

| REGISTERED OFFICE: | Unit H

| 7 Craigend Place

| Anniesland

| Glasgow

| G13 2UN

| REGISTERED NUMBER: | SC260038 (Scotland)

| ACCOUNTANTS: | D S Anderson

| Chartered Accountant

| DS Anderson & Co

| 62 Townhead

| Kirkintilloch

| Glasgow

| G66 1NZ

| CPE LIGHTING LIMITED (REGISTERED NUMBER: SC260038) |

ABRIDGED BALANCE SHEET

30 NOVEMBER 2025

| 30.11.25 |  | 30.11.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 22,297 |  | 30,538 |  |

CURRENT ASSETS

Stocks | 2,000 |  | 1,000 |  |

Debtors | 27,154 |  | 29,448 |  |

Cash at bank | 11,865 |  | 17,599 |  |

41,019 |  | 48,047 |  |

CREDITORS

Amounts falling due within one year | (18,085 | ) | (20,333 | ) |

NET CURRENT ASSETS | 22,934 |  | 27,714 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 45,231 |  | 58,252 |  |

CREDITORS

Amounts falling due after more than one year | (785 | ) | (2,606 | ) |

NET ASSETS | 44,446 |  | 55,646 |  |

| CPE LIGHTING LIMITED (REGISTERED NUMBER: SC260038) |

ABRIDGED BALANCE SHEET - continued

30 NOVEMBER 2025

| 30.11.25 |  | 30.11.24

| Notes | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 5 | 1 |  | 1 |  |

Retained earnings | 44,445 |  | 55,645 |  |

SHAREHOLDERS' FUNDS | 44,446 |  | 55,646 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 November 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 July 2026 and were signed by:

C P Gilles - Director

| CPE LIGHTING LIMITED (REGISTERED NUMBER: SC260038) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1. | STATUTORY INFORMATION

| CPE Lighting Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the 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.

| Turnover

| Turnover represents net invoiced sales of goods and services excluding value added tax.

| Tangible fixed assets

| Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

| The company adds to the carrying amount of an item of fixed assets the cost of replacing part of such an item when that cost is incurred, if the replacement part is expected to provide incremental future benefits to the company. The carrying amount of the replaced part is derecognised. Repairs and maintenance are charged to profit or loss during the period in which they are incurred.

| Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

| Depreciation is provided on the following basis:-

| Fixture & Fittings |  | - |  | 10% SL |  |

| Office equipment |  | - |  | 20% SL |  |

| Motor vehicles |  | - |  | 25% RB |  |

| Plant & Machinery/Showlights |  | - |  | 10-20%SL |  |

| Computer Equipment |  | - |  | 25%SL |  |

| The assets residual values, useful lives and depreciation methods are reviewed annually and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

| Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of comprehensive income.

| CPE LIGHTING LIMITED (REGISTERED NUMBER: SC260038) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable , payable.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Debtors

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Creditors

| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| Investment

| Investments are included at fair value. Any surplus or deficit is recognised within the income statement.

| CPE LIGHTING LIMITED (REGISTERED NUMBER: SC260038) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Dividends

| Equity dividends are recognised when they become legally payable. Interm equity dividends are recognised when paid.

| Provision for Liabilities

| Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

| Provisions are charged as an expense to the Profit and Loss Account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the Balance Sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

| When payments are eventually made, they are charged to the provision carried in the Balance Sheet.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 December 2024 | 688,080 |  |

| Additions | 1,162 |  |

| Disposals | (57,601 | ) |

| At 30 November 2025 | 631,641 |  |

| DEPRECIATION

| At 1 December 2024 | 657,542 |  |

| Charge for year | 7,489 |  |

| Eliminated on disposal | (55,687 | ) |

| At 30 November 2025 | 609,344 |  |

| NET BOOK VALUE

| At 30 November 2025 | 22,297 |  |

| At 30 November 2024 | 30,538 |  |

| CPE LIGHTING LIMITED (REGISTERED NUMBER: SC260038) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

5. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.11.25 |  | 30.11.24

| value: | £ | £ |

| 1 | Ordinary | £1 | 1 |  | 1 |  |