REGISTERED NUMBER: 04560699

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

TRYKA L.E.D. LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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.

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

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

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