REGISTERED NUMBER: 16075632 (England and Wales)

Financial Statements

for the period

12th November 2024 to 31st December 2025

for

RECOLIGHT ENVIRONMENTAL LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

N D Harvey

SECRETARY:

N Drayton

REGISTERED OFFICE:

Airport House

Purley Way

Croydon

Surrey

CR0 0XZ

REGISTERED NUMBER:

16075632 (England and Wales)

AUDITORS:

TC Group

Statutory Auditor

3rd Floor, Suffolk House

George Street

Croydon

CR0 0YN

CURRENT ASSETS

Debtors

4

4,484

CREDITORS

Amounts falling due within one year

5

113,932

NET CURRENT LIABILITIES

(109,448

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(109,448

)

CAPITAL AND RESERVES

Called up share capital

10

Retained earnings

(109,458

)

(109,448

)

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 6th August 2026 and were signed by:

N D Harvey - Director

1.	STATUTORY INFORMATION

Recolight Environmental 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.

The company was incorporated on 12 November 2024 and commenced trading on 1 January 2025. These are the company's first statutory financial statements and cover the period from 12 November 2024 to 31 December 2025.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Financial instruments

Financial instruments are classified and accounted for according to the substance of the contractual

arrangement. The company considers that all of its financial instruments are "Basic Financial Instruments" and has applied the provisions of Section 11 of FRS 102 accordingly.

Basic financial assets, which include other debtors, accrued income 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 rate method.

Basic financial liabilities, including trade and other creditors and accrued expenses are initially recognised at

transaction price, and subsequently carried at amortised cost, using the effective interest rate method.

Taxation

Taxation for the period 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 statement of financial position date.

Foreign currency translation

The company's functional currency is GBP.

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

VAT

2,062

Prepayments and accrued income

2,422

4,484

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

12,372

Amounts owed to group undertakings

101,560

113,932

6.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

John Millidge (Senior Statutory Auditor)

For and on behalf of TC Group

7.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Recolight Limited.

The company's ultimate parent and controlling party is Recolight Limited, a company limited by guarantee incorporated in England and Wales.