For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

Advanced Lighting Technologies Europe Limited is a private company limited by shares incorporated in England and Wales. The registered office is First Floor, Sheraton House, Lower Road, Chorleywood, Hertfordshire, WD3 5LH.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

These financial statements have been prepared on a going concern basis taking note of the guidancetrue issued by the Financial Reporting Council on Going Concern Assessments in determining that this is an appropriate basis of preparation of the financial statements.

The board believe that with the benefit of support from the parent undertaking, the company will be able to meet its liabilities as they fall due for the foreseeable future.

Notwithstanding this positive indication of the financial stability of the company there remains a scenario in which the company’s parent does not continue to support the company and this circumstance would represent a material uncertainty which may cast doubt on the company’s ability to continue as a going concern.

Nonetheless the Board expect that the company has sufficient resources to enable it to continue to adopt the going concern basis in preparing the financial statements. These financial statements do not include any adjustment that would arise if the going concern basis of preparation was not considered appropriate.

Interests in subsidiaries, are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

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 company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at amortised cost.

The average monthly number of persons (including directors) employed by the company during the year was:

The above investment represents a 100% holding of the ordinary shares of Venture Lighting International FZE, a company incorporated in Dubai, U.A.E.

The immediate and ultimate parent company is Advanced Lighting Technologies LLC incorporated in the United States of America.

Amounts owed to the group undertaking of £4,559,011 are written back as prior year adjustments. During the year the Directors under took a review of historical intergroup accounts and this identified that the sum of £4,559,011, previously recognised in the financial statements could not be substantiated by supporting records or corresponding balances held within the group.

Additionally shares issued of £8 previously unrecorded have also been treated as a prior year adjustment.