VA LIGHTING LTD - Accounts

VA LIGHTING LTD
Contents Page
For the year ended 28 February 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

VA LIGHTING LTD Accountants' Report For the year ended 28 February 2026
Report to the directors on the preparation of the unaudited statutory accounts of VA LIGHTING LTD for the year ended 28 February 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of VA LIGHTING LTD for the year ended 28 February 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of VA LIGHTING LTD, as a body, in accordance with the terms of our engagement letter dated 13 October 2026. Our work has been undertaken solely to prepare for your approval the accounts of VA LIGHTING LTD and state those matters that we have agreed to state to the Board of Directors of VA LIGHTING LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than VA LIGHTING LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that VA LIGHTING 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 of VA LIGHTING LTD. You consider that VA LIGHTING 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 VA LIGHTING 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 statutory accounts 28 February 2026. .................................................... Nextgen Accountants Limited Office 5046 321-323 High Road Chedwell Heath RM6 6AX 13 October 2026 1

VA LIGHTING LTD
Accountants' Report
For the year ended 28 February 2026

Report to the directors on the preparation of the unaudited statutory accounts of VA LIGHTING LTD for the year ended 28 February 2026.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of VA LIGHTING LTD for the year ended 28 February 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of VA LIGHTING LTD, as a body, in accordance with the terms of our engagement letter dated 13 October 2026. Our work has been undertaken solely to prepare for your approval the accounts of VA LIGHTING LTD and state those matters that we have agreed to state to the Board of Directors of VA LIGHTING LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than VA LIGHTING LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that VA LIGHTING 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 of VA LIGHTING LTD. You consider that VA LIGHTING 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 VA LIGHTING 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 statutory accounts
28 February 2026.

....................................................

Nextgen Accountants Limited
Office 5046
321-323 High Road
Chedwell Heath
RM6 6AX
13 October 2026

1

VA LIGHTING LTD
Statement of Financial Position
As at 28 February 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	-	485
		-	485
Current assets
Cash at bank and in hand		77,513	75,357
Creditors: amount falling due within one year		(6,692)	(13,671)
Net current assets		70,821	61,686

Total assets less current liabilities		70,821	62,171
Net assets		70,821	62,171

Capital and reserves
Called up share capital	4	1	1
Profit and loss account		70,820	62,170
Shareholders' funds		70,821	62,171

For the year ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 13 October 2026 and were signed by:

-------------------------------
John Frank Usher
Director

2

VA LIGHTING LTD
Notes to the Abridged Financial Statements
For the year ended 28 February 2026

General Information

VA LIGHTING LTD is a private company, limited by shares, registered in England and Wales, registration number 05371911, registration address 97 MARGATE ROAD, RAMSGATE KENT, CT11 7SU.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

15% Reducing Balance

2.	Average number of employees Average number of employees during the year was 1 (2025 : 1).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 01 March 2025	10,842	10,842
Additions	-	-
Disposals	(10,842)	(10,842)
At 28 February 2026	-	-
Depreciation
At 01 March 2025	10,357	10,357
Charge for year	-	-
On disposals	(10,357)	(10,357)
At 28 February 2026	-	-
Net book values
Closing balance as at 28 February 2026	-	-
Opening balance as at 01 March 2025	485	485

4.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
1 share of £1.00 each	1		1
	1		1

3