REGISTERED NUMBER: SC334935 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ILLUMINATE TECHNOLOGY LIMITED

TRADING AS

ILLUMINATE IT

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs A J Stewart

SECRETARY:

Mr K J Stewart

REGISTERED OFFICE:

Illuminate Technology Ltd

Unit 2

Straiton Business Parc

Loanhead

EH20 9QZ

REGISTERED NUMBER:

SC334935 (Scotland)

FIXED ASSETS

Tangible assets

4

9,923

8,398

CURRENT ASSETS

Debtors

5

94,768

52,027

Cash at bank

114,701

142,369

209,469

194,396

CREDITORS

Amounts falling due within one year

6

148,638

162,625

NET CURRENT ASSETS

60,831

31,771

TOTAL ASSETS LESS CURRENT LIABILITIES

70,754

40,169

CREDITORS

Amounts falling due after more than one year

7

(16,250

)

(35,913

)

PROVISIONS FOR LIABILITIES

9

(1,885

)

(1,595

)

NET ASSETS

52,619

2,661

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

52,618

2,660

52,619

2,661

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 director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the director and authorised for issue on 25 August 2026 and were signed by:

Mrs A J Stewart - Director

1.	STATUTORY INFORMATION

Illuminate Technology Limited is a private company, limited by shares , registered in Scotland. 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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

45,181

Additions

9,556

At 31 December 2025

54,737

DEPRECIATION

At 1 January 2025

36,783

Charge for year

8,031

At 31 December 2025

44,814

NET BOOK VALUE

At 31 December 2025

9,923

At 31 December 2024

8,398

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

81,061

44,686

Other debtors

13,707

7,341

94,768

52,027

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

20,199

30,429

Trade creditors

13,926

4,178

Taxation and social security

62,689

64,017

Other creditors

51,824

64,001

148,638

162,625

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Other creditors

16,250

35,913

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.12.25

31.12.24

£

£

Within one year

21,096

9,613

Between one and five years

24,848

37,700

45,944

47,313

9.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

1,885

1,595

Deferred

tax

£

Balance at 1 January 2025

1,595

Charge to Income Statement during year

290

Balance at 31 December 2025

1,885

10.	RELATED PARTY DISCLOSURES

The aggregate amount owed to the director at the balance sheet date is £431 (31.12.24: £312).

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs A J Stewart.