REGISTERED NUMBER: 06764694 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Low Energy Lighting Solutions Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr S D Snowdon

SECRETARY:

Mr S D Snowdon

REGISTERED OFFICE:

18 Tavistock Close

Hartlepool

Cleveland

TS27 3LB

REGISTERED NUMBER:

06764694 (England and Wales)

ACCOUNTANTS:

JBC Accountants Limited

Chartered Accountants

3B Lockheed Court

Preston Farm

Stockton on Tees

TS18 3SH

FIXED ASSETS

Tangible assets

4

10

15

CURRENT ASSETS

Stocks

2,000

2,000

Debtors

5

30,178

17,546

Cash at bank

2,206

7,548

34,384

27,094

CREDITORS

Amounts falling due within one year

6

22,090

13,056

NET CURRENT ASSETS

12,294

14,038

TOTAL ASSETS LESS CURRENT LIABILITIES

12,304

14,053

PROVISIONS FOR LIABILITIES

2

3

NET ASSETS

12,302

14,050

CAPITAL AND RESERVES

Called up share capital

6,000

6,000

Retained earnings

6,302

8,050

SHAREHOLDERS' FUNDS

12,302

14,050

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 June 2026 and were signed by:

Mr S D Snowdon - Director

1.	STATUTORY INFORMATION

Low Energy Lighting Solutions Ltd is a private company, limited by shares , registered in England and Wales. 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

30% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account.

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.

Current and deferred 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

4,065

DEPRECIATION

At 1 April 2025

4,050

Charge for year

5

At 31 March 2026

4,055

NET BOOK VALUE

At 31 March 2026

10

At 31 March 2025

15

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade debtors

25,558

12,773

Other debtors

4,620

4,773

30,178

17,546

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade creditors

11,196

4,844

Taxation and social security

4,961

5,546

Other creditors

5,933

2,666

22,090

13,056