Architainment Lighting Limited

Registered number

04803430

Unaudited Filleted Accounts

30 December 2025

Architainment Lighting Limited
Registered number:		04803430
Balance Sheet
as at 30 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		222,662			288,617

Current assets
Stocks		302,468			280,662
Debtors	4	1,249,593			673,005
Cash at bank and in hand		227,978			459,439
		1,780,039			1,413,106

Creditors: amounts falling due within one year	5	(1,412,622)			(959,814)

Net current assets			367,417			453,292

Total assets less current liabilities			590,079			741,909

Creditors: amounts falling due after more than one year	6		(5,241)			(51,457)



Net assets			584,838			690,452

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			583,838			689,452

Shareholders' funds			584,838			690,452

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




N M P Tolkien
Director
Approved by the board on 19 May 2026

Architainment Lighting Limited
Notes to the Accounts
for the year ended 30 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Improvements to property			straight line over remainder of lease
	Plant and machinery			25% reducing balance
	Motor vehicles			25% reducing balance

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

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					21		21


3	Tangible fixed assets
		Land and buildings		Plant and machinery		Motor vehicles		Total
£			£		£		£
	Cost
	At 31 December 2024	72,837		74,164		436,901		583,902
	Additions	-		4,148		-		4,148
	Disposals	-		(1,054)		-		(1,054)
	At 30 December 2025	72,837		77,258		436,901		586,996

	Depreciation
	At 31 December 2024	41,884		54,987		198,414		295,285
	Charge for the year	4,422		5,874		59,623		69,919
	On disposals	-		(870)		-		(870)
	At 30 December 2025	46,306		59,991		258,037		364,334

	Net book value
	At 30 December 2025	26,531		17,267		178,864		222,662
	At 30 December 2024	30,953		19,177		238,487		288,617


4	Debtors					2025		2024
£							£

	Trade debtors					1,065,488		511,963
	Deferred tax asset					116,838		91,365
	Other debtors					67,267		69,677
						1,249,593		673,005


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Obligations under finance lease and hire purchase contracts					46,217		46,976
	Trade creditors					529,662		84,683
	Taxation and social security costs					189,386		85,938
	Other creditors					647,357		742,217
						1,412,622		959,814


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Obligations under finance lease and hire purchase contracts					5,241		51,457


7	Pension commitments

	As explained in the accounting policies the company operates a defined contribution scheme with the contributions paid in the accounting period charged to the profit and loss account. The pension charge in the period amounted to £24,656 (2024 £21,352).


8	Other financial commitments					2025		2024
£							£

	Total future minimum payments under non-cancellable operating leases					633,937		737,437


9	Other information

	Architainment Lighting Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Roundwood House
	134 - 136 Lane End Road
	High Wycombe
	Buckinghamshire
	HP12 4HX