REGISTERED NUMBER: SC109466 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Skylight International Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Stephen McLaughlin

Andrew McLaughlin

REGISTERED OFFICE:

75 Birkmyre Road

Glasgow

G51 3JH

REGISTERED NUMBER:

SC109466 (Scotland)

ACCOUNTANTS:

Stevenson & Kyles

Chartered Accountants

25 Sandyford Place

Glasgow

G3 7NG

FIXED ASSETS

Tangible assets

4

358,795

399,689

CURRENT ASSETS

Stock

28,000

28,000

Debtors

5

171,127

311,621

Cash at bank

642,998

397,520

842,125

737,141

CREDITORS

Amounts falling due within one year

6

261,990

242,415

NET CURRENT ASSETS

580,135

494,726

TOTAL ASSETS LESS CURRENT LIABILITIES

938,930

894,415

PROVISIONS FOR LIABILITIES

7

41,393

55,243

NET ASSETS

897,537

839,172

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

897,437

839,072

SHAREHOLDERS' FUNDS

897,537

839,172

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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 November 2026 and were signed on its behalf by:

Andrew McLaughlin - Director

1.	STATUTORY INFORMATION

Skylight International Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Tangible fixed assets

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

Heritable property & improvements

-

not provided

Fittings and equipment

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance and 20% on reducing balance

Stock

Stock has been valued at the lower of cost and net realisable value.

Financial instruments

Basic financial instruments, including debtors and creditors with no stated interest rate and receivable or payable within one year, are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

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 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.

Research and development

Expenditure on research and development is charged to the profit and loss account as it is incurred.

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.

Grant income

Where applicable, grants from the government are recognised at their fair value where there is a reasonable assurance that the grant will be received and that the company will comply with all attached conditions. Where the grant income relates to a particular expense item, the grant income is recognised in the profit and loss account over the same period as the expense it is intended to compensate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2025 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Heritable

Fittings

property

and

Motor

& improvements

equipment

vehicles

Totals

£

£

£

£

COST

At 1 April 2025

and 31 March 2026

193,223

206,098

337,335

736,656

DEPRECIATION

At 1 April 2025

-

142,563

194,404

336,967

Charge for year

-

9,332

31,562

40,894

At 31 March 2026

-

151,895

225,966

377,861

NET BOOK VALUE

At 31 March 2026

193,223

54,203

111,369

358,795

At 31 March 2025

193,223

63,535

142,931

399,689

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

151,521

283,278

Other debtors

19,606

28,343

171,127

311,621

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

96,647

93,163

Taxation and social security

94,189

74,002

Other creditors

71,154

75,250

261,990

242,415

7.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

41,393

55,243

Deferred

tax

£

Balance at 1 April 2025

55,243

Credit to Statement of Income and Retained Earnings during year

(13,850

)

Balance at 31 March 2026

41,393

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

9.	ULTIMATE CONTROLLING PARTY

The company was under the control of the directors throughout the year.