Thelightbulb Ltd

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the directors on the preparation of the unaudited statutory accounts of Thelightbulb Ltd For The Year Ended 31 March 2026

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Thelightbulb Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Thelightbulb Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Thelightbulb Ltd and state those matters that we have agreed to state to the directors of Thelightbulb Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Thelightbulb Ltd and its directors as a body for our work or for this report.

It is your duty to ensure that Thelightbulb Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Thelightbulb Ltd . You consider that Thelightbulb Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Thelightbulb Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Robert Fiford FCCA

15/10/2026

dines Accountancy Limited

ACCA

Edinburgh House

170 Kennington Lane

London

SE11 5DP

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Thelightbulb Ltd

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: 04754871

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		17,543		23,458

			17,543		23,458
CURRENT ASSETS
Debtors	5	264,670		126,710
Cash at bank and in hand		276,439		727,701

		541,109		854,411
Creditors: Amounts Falling Due Within One Year	6	(123,360 )		(293,986 )

NET CURRENT ASSETS (LIABILITIES)			417,749		560,425

TOTAL ASSETS LESS CURRENT LIABILITIES			435,292		583,883

PROVISIONS FOR LIABILITIES
Deferred Taxation			(4,160 )		(5,589 )

NET ASSETS			431,132		578,294

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			431,032		578,194

SHAREHOLDERS' FUNDS			431,132		578,294

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Thelightbulb Ltd

Balance Sheet (continued)

As At 31 March 2026

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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr T Harley

Director

15/10/2026

The notes on pages 4 to 6 form part of these financial statements.

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Thelightbulb Ltd

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Thelightbulb Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04754871 . The registered office is 16th Floor, Hylo, Bunhill Row, London, EC1Y 8LZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	33.33% Straight line
Plant & Machinery	15% Reducing balance
Fixtures & Fittings	15% Reducing balance and 20% straight line
Computer Equipment	15% Reducing balance and 20% straight line

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Thelightbulb Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: 35 (2025: 44)

4. Tangible Assets

	Land & Property
	Leasehold	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	3,329	14,629	55,830	73,788
Additions	-	859	-	859

As at 31 March 2026	3,329	15,488	55,830	74,647

Depreciation
As at 1 April 2025	1,216	12,785	36,329	50,330
Provided during the period	1,109	320	5,345	6,774

As at 31 March 2026	2,325	13,105	41,674	57,104

Net Book Value
As at 31 March 2026	1,004	2,383	14,156	17,543

As at 1 April 2025	2,113	1,844	19,501	23,458

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	420	7,134
Prepayments and accrued income	140,988	116,076
Other debtors	100	3,500
Corporation tax recoverable assets	48,202	-
Amounts owed by group undertakings	74,960	-

	264,670	126,710

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	29,415	50,809
Corporation tax	-	61,261
Other taxes and social security	17,502	34,411
VAT	37,101	33,979
Other creditors	3,432	10,392
Accruals and deferred income	35,910	29,509
Amounts owed to group undertakings	-	73,625

	123,360	293,986

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Thelightbulb Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

8. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	494	14,933
Later than one year and not later than five years	-	5,438

	494	20,371

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