BrightAccountsProduction v1.0.0 v1.0.0 2025-01-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company is the sale of lighting products over the internet, and of web-design. 15 July 2026 12 20 NI054872 2025-12-31 NI054872 2024-12-31 NI054872 2023-12-31 NI054872 2025-01-01 2025-12-31 NI054872 2024-01-01 2024-12-31 NI054872 uk-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 NI054872 uk-curr:PoundSterling 2025-01-01 2025-12-31 NI054872 uk-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 NI054872 uk-bus:FullAccounts 2025-01-01 2025-12-31 NI054872 uk-bus:Director1 2025-01-01 2025-12-31 NI054872 uk-bus:Director2 2025-01-01 2025-12-31 NI054872 uk-bus:RegisteredOffice 2025-01-01 2025-12-31 NI054872 uk-bus:Agent1 2025-01-01 2025-12-31 NI054872 uk-core:ShareCapital 2025-12-31 NI054872 uk-core:ShareCapital 2024-12-31 NI054872 uk-core:RetainedEarningsAccumulatedLosses 2025-12-31 NI054872 uk-core:RetainedEarningsAccumulatedLosses 2024-12-31 NI054872 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-12-31 NI054872 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-12-31 NI054872 uk-bus:FRS102 2025-01-01 2025-12-31 NI054872 uk-core:Land 2025-01-01 2025-12-31 NI054872 uk-core:FurnitureFittingsToolsEquipment 2025-01-01 2025-12-31 NI054872 uk-core:MotorVehicles 2025-01-01 2025-12-31 NI054872 uk-core:CurrentFinancialInstruments 2025-12-31 NI054872 uk-core:CurrentFinancialInstruments 2024-12-31 NI054872 uk-core:WithinOneYear 2025-12-31 NI054872 uk-core:WithinOneYear 2024-12-31 NI054872 uk-core:WithinOneYear 2025-12-31 NI054872 uk-core:WithinOneYear 2024-12-31 NI054872 uk-core:BetweenTwoFiveYears 2025-12-31 NI054872 uk-core:BetweenTwoFiveYears 2024-12-31 NI054872 uk-core:OtherMiscellaneousReserve 2024-12-31 NI054872 uk-core:OtherMiscellaneousReserve 2025-01-01 2025-12-31 NI054872 uk-core:AcceleratedTaxDepreciationDeferredTax 2025-12-31 NI054872 uk-core:TaxLossesCarry-forwardsDeferredTax 2025-12-31 NI054872 uk-core:OtherDeferredTax 2025-12-31 NI054872 uk-core:RevaluationPropertyPlantEquipmentDeferredTax 2025-12-31 NI054872 uk-core:OtherMiscellaneousReserve 2025-12-31 NI054872 2025-01-01 2025-12-31 NI054872 uk-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: NI054872

Lightingenterprises.com Limited

Unaudited Financial Statements

for the financial year ended 31 December 2025

Lightingenterprises.com Limited

DIRECTOR AND OTHER INFORMATION

Directors | Richard Browbek (Resigned 30 May 2025)
| Anthony Brown
Company Registration Number | NI054872
Registered Office and Business Address | The Engine Room
| Portview Trade Centre
| 310 Newtownards Road
| Belfast
| BT4 1HE
Accountants | Azets NI Limited
| 16 Mount Charles
| Belfast
| BT7 1NZ
Bankers | AIB
| 11/15 Donegall Sq North
| BT1 5GB
| Northern Ireland

Lightingenterprises.com Limited

Company Registration Number: NI054872

STATEMENT OF FINANCIAL POSITION

as at 31 December 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Non-Current Assets

Property, plant and equipment |  | 4 | 71,714 |  | 90,536
|  |  | ───────── |  | ─────────
Current Assets

Stocks |  | 5 | 336,215 |  | 223,442
Debtors |  | 6 | 1,891,321 |  | 1,632,079
Cash and cash equivalents |  |  | 416,794 |  | 638,950
|  |  | ───────── |  | ─────────
|  |  | 2,644,330 |  | 2,494,471
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 7 | (1,035,893) |  | (940,989)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 1,608,437 |  | 1,553,482
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 1,680,151 |  | 1,644,018
Creditors:

amounts falling due after more than one year |  | 8 | - |  | (24,384)
Provisions for liabilities |  | 10 | (17,904) |  | (209,097)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 1,662,247 |  | 1,410,537
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 1 |  | 1
Retained earnings |  |  | 1,662,246 |  | 1,410,536
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 1,662,247 |  | 1,410,537
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Income Statement and Director's Report.

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 15 July 2026

________________________________ |  |  |  |  |
Anthony Brown |  |  |  |  |
Director |  |  |  |  |

Lightingenterprises.com Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 December 2025

1. | General Information
| Lightingenterprises.com Limited is a private company limited by shares incorporated in the United Kingdom. The registered number of the company is NI054872. The registered office address is The Engine Room, Portview Trade Centre, 310 Newtownards Road, Belfast, BT4 1HE which is also the principal place of business of the company. The financial statements have been presented in Pound Sterling (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the year ended 31 December 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Revenue
| Turnover represents the total invoice value, excluding value added tax, of sales made during the year. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably. Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.
| Property, plant and equipment and depreciation
| Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
|  | Long leasehold property | - | 10% Straight line
|  | Fixtures, fittings and equipment | - | 20% Reducing Balance
|  | Motor vehicles | - | 15% Reducing Balance
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Stocks
| Stocks are valued at the lower of cost and net realisable value. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Provisions
| Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Employee benefits
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| Foreign currencies
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Statement of Financial Position date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Income Statement.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including director, during the financial year was:
|  | 2025 | 2024
|  | Number | Number
| Employees | 12 | 20
|  | ═════════ | ═════════

4. | Property, plant and equipment
|  | Long | Fixtures, | Motor | Total
|  | leasehold | fittings and | vehicles |
|  | property | equipment |  |
|  | £ | £ | £ | £
| Cost
| At 1 January 2025 | 67,088 | 186,951 | 820 | 254,859
|  | ───────── | ───────── | ───────── | ─────────
| At 31 December 2025 | 67,088 | 186,951 | 820 | 254,859
|  | ───────── | ───────── | ───────── | ─────────
| Depreciation
| At 1 January 2025 | 37,140 | 126,487 | 696 | 164,323
| Charge for the financial year | 6,709 | 12,094 | 19 | 18,822
|  | ───────── | ───────── | ───────── | ─────────
| At 31 December 2025 | 43,849 | 138,581 | 715 | 183,145
|  | ───────── | ───────── | ───────── | ─────────
| Net book value
| At 31 December 2025 | 23,239 | 48,370 | 105 | 71,714
|  | ═════════ | ═════════ | ═════════ | ═════════
| At 31 December 2024 | 29,948 | 60,464 | 124 | 90,536
|  | ═════════ | ═════════ | ═════════ | ═════════

5. | Stocks | 2025 | 2024
|  | £ | £
| Finished goods and goods for resale | 336,215 | 223,442
|  | ═════════ | ═════════
| The replacement cost of stock did not differ significantly from the figures shown.

6. | Debtors | 2025 | 2024
|  | £ | £
| Trade debtors | 137,178 | 102,215
| Other debtors | 1,749,010 | 42,672
| Director's current account (Note 11) | - | 1,481,999
| Prepayments and accrued income | 5,133 | 5,193
|  | ───────── | ─────────
|  | 1,891,321 | 1,632,079
|  | ═════════ | ═════════

7. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Bank loan | 24,384 | 68,973
| Trade creditors | 754,458 | 572,528
| Taxation (Note 9) | 169,733 | 280,478
| Other creditors | 71,900 | -
| Accruals:
| Pension accrual | 2,572 | 2,842
| Other accruals | 12,846 | 16,168
|  | ───────── | ─────────
|  | 1,035,893 | 940,989
|  | ═════════ | ═════════
| Bank loans are secured by a goverment backed loan scheme and a debenture over the assets and undertakings of the company and a personal guarantee from the Directors.

8. | Creditors | 2025 | 2024
| Amounts falling due after more than one year | £ | £
| Bank loans | - | 24,384
|  | ═════════ | ═════════
| Loans
| Repayable in one year or less, or on demand (Note 7) | 24,384 | 68,973
| Repayable between two and five years | - | 24,384
|  | ───────── | ─────────
|  | 24,384 | 93,357
|  | ═════════ | ═════════

9. | Taxation | 2025 | 2024
|  | £ | £
| Creditors:
| VAT | 52,059 | 71,169
| Corporation tax | 117,605 | 209,271
| PAYE / NI | 69 | 38
|  | ───────── | ─────────
|  | 169,733 | 280,478
|  | ═════════ | ═════════

10. | Provisions for liabilities
| The amounts provided for deferred taxation are analysed below:
|  | Capital | Total | Total
|  | allowances |  |
|  |  | 2025 | 2024
|  | £ | £ | £
| At financial year start | 209,097 | 209,097 | 211,647
| Charged to profit and loss | (191,193) | (191,193) | (2,550)
|  | ───────── | ───────── | ─────────
| At financial year end | 17,904 | 17,904 | 209,097
|  | ═════════ | ═════════ | ═════════

11. | Director's advances, credits and guarantees
| During the year, the directors repaid loans from the company of £1,481,999.