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REGISTERED NUMBER: 07562015 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

TEGRAL LIGHTING LIMITED

TEGRAL LIGHTING LIMITED (REGISTERED NUMBER: 07562015)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

TEGRAL LIGHTING LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTOR: | Mr K Harris

| REGISTERED OFFICE: | Unit 4 Myson Way

| Bishops Storford

| Hertfordshire

| CM23 5JZ

| REGISTERED NUMBER: | 07562015 (England and Wales)

| ACCOUNTANTS: | Xeinadin Isle of Wight

| 1 Langley Court

| Pyle Street

| Newport

| Isle of Wight

| PO30 1LA

TEGRAL LIGHTING LIMITED (REGISTERED NUMBER: 07562015)

BALANCE SHEET

31 DECEMBER 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 4 | 26,115 |  | 35,354 |  |

CURRENT ASSETS

Stocks | 501,072 |  | 481,955 |  |

Debtors | 5 | 802,453 |  | 377,710 |  |

Cash at bank | 83,564 |  | 295,019 |  |

1,387,089 |  | 1,154,684 |  |

CREDITORS

Amounts falling due within one year | 6 | 299,435 |  | 152,818 |  |

NET CURRENT ASSETS | 1,087,654 |  | 1,001,866 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,113,769 |  | 1,037,220 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 1,113,669 |  | 1,037,120 |  |

SHAREHOLDERS' FUNDS | 1,113,769 |  | 1,037,220 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

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

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 5 August 2026 and were signed by:

Mr K Harris - Director

TEGRAL LIGHTING LIMITED (REGISTERED NUMBER: 07562015)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Tegral Lighting Limited 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 | - | 15% on cost

| Fixtures and fittings | - | 15% on cost

| Motor vehicles | - | 20% 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, 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.

TEGRAL LIGHTING LIMITED (REGISTERED NUMBER: 07562015)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

4. | TANGIBLE FIXED ASSETS

Fixtures |

Plant and | and | Motor |

machinery | fittings | vehicles | Totals |

| £ | £ | £ | £

| COST

| At 1 January 2025

| and 31 December 2025 | 25,550 |  | 23,442 |  | 44,995 |  | 93,987 |  |

| DEPRECIATION

| At 1 January 2025 | 25,550 |  | 22,584 |  | 10,499 |  | 58,633 |  |

| Charge for year | - |  | 240 |  | 8,999 |  | 9,239 |  |

| At 31 December 2025 | 25,550 |  | 22,824 |  | 19,498 |  | 67,872 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  | 618 |  | 25,497 |  | 26,115 |  |

| At 31 December 2024 | - |  | 858 |  | 34,496 |  | 35,354 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Trade debtors | 223,577 |  | 228,570 |  |

| Amounts owed by group undertakings | 534,030 |  | - |  |

| Other debtors | 19,838 |  | 127,146 |  |

| Directors' current accounts | 1,347 |  | - |  |

| Deferred tax asset | 2,829 |  | 1,162 |  |

| Prepayments and accrued income | 20,832 |  | 20,832 |  |

802,453 |  | 377,710 |  |

| Other debtors relates to a rent deposit payment of £19,838 (2024: £19,838), which is repayable to the company at the end of the lease, an amount of £Nil (2024: £107,308) due from Integral Lighting Ltd, a related company.

| Amounts owed by group undertakings, is an amount owed from Green Eagh Limited. This is the parent company.

TEGRAL LIGHTING LIMITED (REGISTERED NUMBER: 07562015)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Trade creditors | 136,762 |  | 3,509 |  |

| Tax | 24,300 |  | 48,531 |  |

| Social security and other taxes | 1,457 |  | - |  |

| VAT | 28,313 |  | 27,896 |  |

| Other creditors | 51,638 |  | 734 |  |

| Directors' current accounts | - |  | 4,455 |  |

| Accruals and deferred income | 56,965 |  | 67,693 |  |

299,435 |  | 152,818 |  |

| Other creditors consists of an amount of £50,923 (2024: £Nil) due to Integral Lighting Ltd, a related company and an amount of £715 (2024: £734) due in respect of pension liability.

| Accruals include a product warranty provision of £52,600 (2024: £63,547).

7. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

| £ | £

| Within one year | 77,500 |  | 77,500 |  |

| Between one and five years | 310,000 |  | 310,000 |  |

| In more than five years | 25,833 |  | 103,333 |  |

413,333 |  | 490,833 |  |

8. | DEFERRED TAX

| £

| Balance at 1 January 2025 | (1,162 | ) |

| Provided during year | (1,667 | ) |

| Balance at 31 December 2025 | (2,829 | ) |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

value: |  | £ | £

| 100 | Ordinary | £1 | 100 |  | 100 |  |

TEGRAL LIGHTING LIMITED (REGISTERED NUMBER: 07562015)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

10. | RELATED PARTY DISCLOSURES

| The following companies are related parties as they have directors in common with Tegral Lighting Limited: Integral Lighting Limited; and Galaxy Lichttechnik Vertriebs GmbH.

| As at the balance sheet date, there was an amount owed of £50,923 (2024: £107,309 owing) to Integral Lighting which is included within other debtors. During the year, the company sold goods amounting to £192,999 (2024: £189,108) to Integral Lighting Limited, and purchased goods amounting to £529,678 (2024: £650,469) from Integral Lighting Limited. These transactions were undertaken at market value.

| Management fees were charged from Integral Lighting Limited amounting to £76,282 (2024: £152,491). The management fees cover a recharge of central resources and management time and were undertaken at arms length.

| During the year, management fees were also charged from Green Eagh Limited, the parent company. These amounted to £78,803 (2024: £NIL). The management fees cover a recharge of central resources and management time and were undertaken at arms length. At the balance sheet date, an amount was owed of £39,506 to Green Eagh Limited, which is included in trade creditors.

11. | ULTIMATE CONTROLLING PARTY

| The controlling party is Green Eagh Limited.