Company Registration No. 04074773 (England and Wales)
The Norwich Architectural Lighting Company Limited
Unaudited accounts
for the year ended 31 March 2026
The Norwich Architectural Lighting Company Limited
Unaudited accounts
Contents
The Norwich Architectural Lighting Company Limited
Company Information
for the year ended 31 March 2026
Directors
James Rackham
Rachel Rackham
Company Number
04074773 (England and Wales)
Registered Office
38 Hurricane Way
Airport Industrial Estate
Norwich
NR6 6JB
Accountants
JHW Azoth Ltd
13 The Close
Norwich
Norfolk
NR1 4DS
The Norwich Architectural Lighting Company Limited
Statement of financial position
as at 31 March 2026
Tangible assets
75,518
86,161
Cash at bank and in hand
189,701
157,779
Creditors: amounts falling due within one year
(135,857)
(96,272)
Net current assets
72,180
86,315
Total assets less current liabilities
147,708
172,486
Creditors: amounts falling due after more than one year
(43,637)
(51,754)
Provisions for liabilities
Deferred tax
(16,407)
(14,492)
Called up share capital
2
2
Profit and loss account
82,662
101,238
Shareholders' funds
87,664
106,240
For the year ending 31 March 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 14 August 2026 and were signed on its behalf by
James Rackham
Director
Company Registration No. 04074773
The Norwich Architectural Lighting Company Limited
Notes to the Accounts
for the year ended 31 March 2026
The Norwich Architectural Lighting Company Limited is a private company, limited by shares, registered in England and Wales, registration number 04074773. The registered office is 38 Hurricane Way, Airport Industrial Estate, Norwich, NR6 6JB.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
No depreciation
Plant & machinery
20% Straight Line
Motor vehicles
20% Straight Line
Computer equipment
33% Straight Line
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.
Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.
Cash and cash equivalents
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 Norwich Architectural Lighting Company Limited
Notes to the Accounts
for the year ended 31 March 2026
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2025
9,890
12,946
107,966
20,178
150,980
Additions
-
-
16,000
953
16,953
At 31 March 2026
9,890
12,946
123,966
21,131
167,933
At 1 April 2025
-
9,843
37,682
17,294
64,819
Charge for the year
-
1,488
24,582
1,526
27,596
At 31 March 2026
-
11,331
62,264
18,820
92,415
At 31 March 2026
9,890
1,615
61,702
2,311
75,518
At 31 March 2025
9,890
3,103
70,284
2,884
86,161
5
Investments
Subsidiary undertakings
Valuation at 1 April 2025
10
Valuation at 31 March 2026
10
Amounts falling due within one year
Trade debtors
13,630
19,160
Amounts due from group undertakings etc.
58
58
Accrued income and prepayments
648
1,590
7
Creditors: amounts falling due within one year
2026
2025
Obligations under finance leases and hire purchase contracts
8,105
8,092
Trade creditors
39,872
17,131
Taxes and social security
14,663
5,395
Other creditors
1,421
1,775
Loans from directors
916
3,024
Deferred income
57,069
52,273
The Norwich Architectural Lighting Company Limited
Notes to the Accounts
for the year ended 31 March 2026
8
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
43,637
51,754
9
Average number of employees
During the year the average number of employees was 4 (2025: 3).