NLIGHTEN UK LTD

• ⚠

  Material uncertainty over going concern

  After due consideration of the matters set out above, the directors believe that it remains appropriate to prepare the financial statements on a going concern basis. Nevertheless, the requirement to renegotiate the Group's UK debt facility within the next 12 months and the potential need for uncommitted funds from the Group's investors indicates the existence of a material uncertainty which may cast significant doubt about the Group's and the Company's ability to continue as a going concern and, therefore, to continue realising their assets and discharging their liabilities in the normal course of business. These financial statements do not include the adjustments that would result if the Group and Company were unable to continue as a going concern.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Accounting basis

FRS 102

Reporting scope

Consolidated group

Auditor

PricewaterhouseCoopers LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“After due consideration of the matters set out above, the directors believe that it remains appropriate to prepare the financial statements on a going concern basis. Nevertheless, the requirement to renegotiate the Group's UK debt facility within the next 12 months and the potential need for uncommitted funds from the Group's investors indicates the existence of a material uncertainty which may cast significant doubt about the Group's and the Company's ability to continue as a going concern and, therefore, to continue realising their assets and discharging their liabilities in the normal course of business. These financial statements do not include the adjustments that would result if the Group and Company were unable to continue as a going concern.”

Significant events

• “Following the year end, nLighten Bridgend Limited sold land and buildings for £1.75m.”
• “Post year end, on 14 March 2025, the Company issued an additional 23,963,769 Ordinary shares at par value.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

5

last 12 months

Capital events

6

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  —

  Not reported

• Cash

  —

  Not reported

• Net assets

  +24.9%

  £40,223,890 → £50,224,709

  highest in 3 filed years

• Employees

  0%

  2 → 2

Each % is (latest − prior) ÷ |prior| for the line item as filed. Periods don't have to be exactly 12 months apart — a long or short period (typical around incorporation or year-end changes) will distort the comparison. Lines a company doesn't report are omitted. About these numbers