REGISTERED NUMBER: 06646496 (England and Wales)

Unaudited Financial Statements

for the Period 1 April 2025 to 31 July 2026

for

Flare Lighting Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Report of the Accountants

6

DIRECTORS:

D E Amos

Mrs A C Amos

B Cash

REGISTERED OFFICE:

33 Raynham Road

Bishop'S Stortford

Hertfordshire

CM23 5PE

REGISTERED NUMBER:

06646496 (England and Wales)

ACCOUNTANTS:

Ascott Blake Ltd

11 Ducketts Wharf

Bishop's Stortford

Hertfordshire

CM23 3AR

FIXED ASSETS

Intangible assets

4

-

607

Tangible assets

5

-

122,437

-

123,044

CURRENT ASSETS

Debtors

6

634,747

657,843

Investments

7

207,764

145,200

Cash at bank and in hand

320,815

351,701

1,163,326

1,154,744

CREDITORS

Amounts falling due within one year

8

(212,581

)

(252,864

)

NET CURRENT ASSETS

950,745

901,880

TOTAL ASSETS LESS CURRENT LIABILITIES

950,745

1,024,924

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

950,545

1,024,724

950,745

1,024,924

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

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

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 October 2026 and were signed on its behalf by:

B Cash - Director

1.	STATUTORY INFORMATION

Flare Lighting Limited 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.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

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

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 7 (2025 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

1,113

Disposals

(1,113

)

At 31 July 2026

-

AMORTISATION

At 1 April 2025

506

Charge for period

154

Eliminated on disposal

(660

)

At 31 July 2026

-

NET BOOK VALUE

At 31 July 2026

-

At 31 March 2025

607

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

348,552

Additions

7,781

Disposals

(356,333

)

At 31 July 2026

-

DEPRECIATION

At 1 April 2025

226,115

Charge for period

15,920

Eliminated on disposal

(242,035

)

At 31 July 2026

-

NET BOOK VALUE

At 31 July 2026

-

At 31 March 2025

122,437

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

31.3.25

£

£

Trade debtors

20,191

251,755

Other debtors

614,556

406,088

634,747

657,843

7.	CURRENT ASSET INVESTMENTS

31.7.26

31.3.25

£

£

Unlisted investments

207,764

145,200

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

31.3.25

£

£

Bank loans and overdrafts

-

30,000

Trade creditors

-

33,338

Taxation and social security

74,696

183,210

Other creditors

137,885

6,316

212,581

252,864

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the period ended 31 July 2026 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Ascott Blake Ltd

11 Ducketts Wharf

Bishop's Stortford

Hertfordshire

CM23 3AR

20 October 2026