For the financial period ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

Fairlight London Limited is a private company limited by shares incorporated in England and Wales. The registered office is Elthorne Gate, 64 High Street, Pinner, Middlesex, United Kingdom, HA5 5QA.

These are the first set of financial statements prepared by the company after the incorporation. Therefore, there are no comparatives included and the financial statements have been prepared for a period of one year and seventy-eight days.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

The company had net current assets of £55,241 and net liabilities of £true710 at the balance sheet date. The directors have also considered the company’s access to existing credit facilities and the timing of its liabilities, and are satisfied that appropriate measures are in place to manage liquidity. On this basis, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future and have therefore prepared the financial statements on a going concern basis.

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

The average monthly number of persons (including directors) employed by the company during the period was:

During the year, the company acquired an investment property for £227,255. The directors have reviewed the fair value of the property as at 30 April 2026 and consider that the acquisition cost remains a reasonable approximation of fair value.

The bank loans and overdrafts falling due less than 1 year and after more than 1 year are secured by a fixed and floating charge over the assets of the company.

The following assets held as security are charged to Barclays:

1) A debenture granted by Fairlight London Limited in favour of Barclays.

2) A legal mortgage over 186 Rowan Road, London, SW16 5HX, granted by Fairlight London Limited and held for the benefit of Barclays.

3) A corporate guarantee provided by Fairlight Pharma Limited in favour of Barclays.

4) A corporate guarantee provided by A.C. Curd (Isleworth) Limited in favour of Barclays.

5) A corporate guarantee provided by Med Zone Limited in favour of Barclays.

The following amounts were outstanding at the reporting end date:

The above disclosed amount is included within other debtors due within one year. The loan is unsecured, interest-free, and repayable on demand.