REGISTERED NUMBER: 13265854 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Prelight Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C P P Murdoch

SECRETARY:

REGISTERED OFFICE:

Tannery Studios

Tannery Lane

Woking

Surrey

GU23 7EF

REGISTERED NUMBER:

13265854 (England and Wales)

ACCOUNTANTS:

Richard Symonds FCA FCCA

Symonds & Co

Sunny Nook

Barhatch Road

Cranleigh

Surrey

GU6 7DJ

FIXED ASSETS

Tangible assets

4

38,759

38,301

CURRENT ASSETS

Debtors

5

23,760

21,927

Cash at bank

49,123

31,078

72,883

53,005

CREDITORS

Amounts falling due within one year

6

17,172

30,997

NET CURRENT ASSETS

55,711

22,008

TOTAL ASSETS LESS CURRENT LIABILITIES

94,470

60,309

CREDITORS

Amounts falling due after more than one year

7

-

5,612

NET ASSETS

94,470

54,697

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

94,469

54,696

SHAREHOLDERS' FUNDS

94,470

54,697

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 October 2026 and were signed by:

C P P Murdoch - Director

1.	STATUTORY INFORMATION

Prelight 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 represents the value, net of value added tax and discounts, of work carried out in respect of services provided to customers.

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

-

20% on cost

Fixtures and fittings

-

20% on cost

Taxation

Taxation for the year 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 year 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 year was 2 (2025 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 April 2025

93,006

992

93,998

Additions

23,645

427

24,072

At 31 March 2026

116,651

1,419

118,070

DEPRECIATION

At 1 April 2025

55,215

482

55,697

Charge for year

23,330

284

23,614

At 31 March 2026

78,545

766

79,311

NET BOOK VALUE

At 31 March 2026

38,106

653

38,759

At 31 March 2025

37,791

510

38,301

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

6,920

21,197

Other debtors

730

730

VAT

16,110

-

23,760

21,927

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

252

10,586

Hire purchase contracts

-

3,093

Trade creditors

3,986

5,245

Tax

9,427

-

Social security and other taxes

1,851

1,371

VAT

-

8,659

Other creditors

1,206

144

Directors' loan accounts

450

1,899

17,172

30,997

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans - 1-2 years

-

3,333

Hire purchase contracts

-

2,279

-

5,612

8.	RELATED PARTY DISCLOSURES

As at the balance sheet date, the company owed the director £450 (2025 £1,899). This amount has been included within creditors on the balance sheet.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is C P P Murdoch.