REGISTERED NUMBER: 09504441 (England and Wales)

WORK LIGHTS LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

Mr I Hampson-Jones

REGISTERED OFFICE:

8 St. Gowan Avenue

Cardiff

United Kingdom

CF14 4JX

REGISTERED NUMBER:

09504441 (England and Wales)

ACCOUNTANTS:

Carston ETL

Tudor House

16 Cathedral Road

Cardiff

CF11 9LJ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

19,144

27,302

19,144

27,302

CURRENT ASSETS

Debtors

6

11,622

14,997

Cash at bank

1,723

20,461

13,345

35,458

CREDITORS

Amounts falling due within one year

7

28,020

46,850

NET CURRENT LIABILITIES

(14,675

)

(11,392

)

TOTAL ASSETS LESS CURRENT LIABILITIES

4,469

15,910

CREDITORS

Amounts falling due after more than one year

8

-

433

NET ASSETS

4,469

15,477

CAPITAL AND RESERVES

Called up share capital

9

101

101

Retained earnings

4,368

15,376

SHAREHOLDERS' FUNDS

4,469

15,477

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 14th October 2026 and were signed by:

Mr I Hampson-Jones - Director

1.	STATUTORY INFORMATION

Work Lights Ltd is a private company, limited by shares , registered in England and Wales. 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery

-

25% straight line on cost

Motor vehicles

-

20% straight line on cost

Computer equipment

-

25% straight line on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st April 2025

and 31st March 2026

11,000

AMORTISATION

At 1st April 2025

and 31st March 2026

11,000

NET BOOK VALUE

At 31st March 2026

-

At 31st March 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1st April 2025

51,363

40,850

11,634

103,847

Additions

2,040

-

1,035

3,075

At 31st March 2026

53,403

40,850

12,669

106,922

DEPRECIATION

At 1st April 2025

50,089

16,340

10,116

76,545

Charge for year

1,784

8,170

1,279

11,233

At 31st March 2026

51,873

24,510

11,395

87,778

NET BOOK VALUE

At 31st March 2026

1,530

16,340

1,274

19,144

At 31st March 2025

1,274

24,510

1,518

27,302

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

2,250

-

Other debtors

9,372

14,997

11,622

14,997

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

833

5,400

Taxation and social security

25,627

40,070

Other creditors

1,560

1,380

28,020

46,850

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

433

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary Shares

1

100

100

1

Ordinary B Shares

1

1

1

101

101

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st March 2026 and 31st March 2025:

2026

2025

£

£

Mr I Hampson-Jones

Balance outstanding at start of year

9,194

(2,435

)

Amounts advanced

178

11,629

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

9,372

9,194