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REGISTERED NUMBER: 04560699

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

TRYKA L.E.D. LIMITED

| TRYKA L.E.D. LIMITED (REGISTERED NUMBER: 04560699) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| TRYKA L.E.D. LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | C A Rolph

| K Rolph

| R Rolph

| REGISTERED OFFICE: | 4 Amor Way

| Letchworth

| Hertfordshire

| SG6 1UG

| REGISTERED NUMBER: | 04560699

| ACCOUNTANTS: | TC Group

| 1st Floor

| 5-7 Portugal Place

| Cambridge

| Cambridgeshire

| CB5 8AF

| TRYKA L.E.D. LIMITED (REGISTERED NUMBER: 04560699) |

BALANCE SHEET

31 DECEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 918,200 |  | 930,799 |  |

CURRENT ASSETS

Stocks | 516,988 |  | 377,360 |  |

Debtors | 6 | 479,788 |  | 264,954 |  |

Cash and cash equivalents | 373,680 |  | 92,711 |  |

1,370,456 |  | 735,025 |  |

CREDITORS

Amounts falling due within one year | 7 | (1,148,418 | ) | (695,357 | ) |

NET CURRENT ASSETS | 222,038 |  | 39,668 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,140,238 |  | 970,467 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (482,909 | ) | (340,722 | ) |

NET ASSETS | 657,329 |  | 629,745 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | 657,229 |  | 629,645 |  |

SHAREHOLDERS' FUNDS | 657,329 |  | 629,745 |  |

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 directors acknowledge their 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.

| TRYKA L.E.D. LIMITED (REGISTERED NUMBER: 04560699) |

BALANCE SHEET - continued

31 DECEMBER 2025

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 Board of Directors and authorised for issue on 12 August 2026 and were signed on its behalf by:

C A Rolph - Director

| TRYKA L.E.D. LIMITED (REGISTERED NUMBER: 04560699) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Tryka L.E.D. Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is compiled of the manufacture and supply of lighting products, excluding value added tax.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Fixtures and fittings | - | 15%, 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 15%, 25% on reducing balance

| Stocks

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

| Financial instruments

| Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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.

| TRYKA L.E.D. LIMITED (REGISTERED NUMBER: 04560699) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

3. | ACCOUNTING POLICIES - continued

| Research and development credit income

| Research and development credits are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received using the performance model.

| The research and development credit will therefore be recognised in other income when the credit proceeds are received or receivable provided the terms of the grant do not impose future performance related conditions.

| If the terms of the credit do impose future performance related conditions, the income is only recognised in income when the performance related conditions are met.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 21 (2024 - 18 ) .

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 827,856 |  | 270,792 |  | 1,098,648 |  |

| Additions | - |  | 11,681 |  | 11,681 |  |

| At 31 December 2025 | 827,856 |  | 282,473 |  | 1,110,329 |  |

| DEPRECIATION

| At 1 January 2025 | - |  | 167,849 |  | 167,849 |  |

| Charge for year | - |  | 24,280 |  | 24,280 |  |

| At 31 December 2025 | - |  | 192,129 |  | 192,129 |  |

| NET BOOK VALUE

| At 31 December 2025 | 827,856 |  | 90,344 |  | 918,200 |  |

| At 31 December 2024 | 827,856 |  | 102,943 |  | 930,799 |  |

| TRYKA L.E.D. LIMITED (REGISTERED NUMBER: 04560699) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

5. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| Reclassification/transfer | 167,749 |  |

| At 31 December 2025 | 167,749 |  |

| DEPRECIATION

| Charge for year | 17,692 |  |

| Reclassification/transfer | 96,980 |  |

| At 31 December 2025 | 114,672 |  |

| NET BOOK VALUE

| At 31 December 2025 | 53,077 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 386,930 |  | 236,615 |  |

| Other debtors | 92,858 |  | 28,339 |  |

479,788 |  | 264,954 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 11,378 |  | 22,482 |  |

| Trade creditors | 440,239 |  | 328,050 |  |

| Taxation and social security | 155,264 |  | 58,958 |  |

| Other creditors | 541,537 |  | 285,867 |  |

1,148,418 |  | 695,357 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 63,500 |  | 74,878 |  |

| Payments on account | 156,083 |  | 24,278 |  |

| Mortgage | 263,326 |  | 241,566 |  |

482,909 |  | 340,722 |  |

| TRYKA L.E.D. LIMITED (REGISTERED NUMBER: 04560699) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 74,878 |  | - |  |

| Mortgage | 263,326 |  | 241,566 |  |

338,204 |  | 241,566 |  |

| The mortgage is secured by way of a fixed charge over the property in the company.

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

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