I am in total agreement with your comments, my post was purely to offer an example on the method used to design a circuit. In most cases when it comes to socket and lighting circuits, we do indeed need to consider that there is very much likely to be load changes and provision can be made for this. And the nuts and bolts of a socket circuit would suggest that the circuit should not exceed 7kW and we can then work backward from that, also the recommendation was no more that 12 lamps on circuit but with the introduction of the much lower energy efficient lamps over recent times we need to make exception for this.
7kW I assume refers to ring final this is an odd one out as volt drop worked out at 26A but ELI at full 32A.
With a supply to a socket or even a cooker connection or fused connection unit I would consider VD worked out by fuse or MCB size as it is likely the appliance can change without an electrician doing the work and using a meter to test.
12 lamps at 100W = 5.2A since was a 5A fuse this makes sense and now with 6A MCB it would be 14 lamps again lamps are an odd one as no diversity they may be all on together.
So that's one using Design current for circuit Ib and two using size of fuse or MCB. What we are talking about is using common sense rather than sticking to regulations and guides to the regulations.
If we were to fit a light in the loo at bottom of garden placed where the muck cart can empty it then you have a long run of cable and little chance of anyone wanting to use the building for any other use while being used as a loo so running 1mm cable and fitting a 60W bulb even if supplied from 6A MCB you would calculate at 100W for volt drop.
However with a garden shed in same position now the muck cart no longer calls will likely have at some point a socket fitted or security light and so it would make sense to work out volt drop on the size of the MCB.
But the regulations clearly have VD worked out on the design current so 190 meters of 1mm² cable would allow two bulbs (200W total) with a volt drop under 6.9 volt (around 6.3 volt) and be just within the 7.6Ω required to trip a B6 MCB with a Ze of 0.35Ω. The limiting factor is the loop impedance rather than the bulb size so using a 4A MCB would allow even more cable and with a 1A MCB it gets silly.
This raises the question if running a cable like that would it not be better to have a FCU at origin and actually fit a 3 amp fuse and then the loop impedance is 16.4Ω it's seems a daft exercise with a 35W lamp.
I will guess the poster is not thinking about a florescent lamp, but intends to fit some thing completely different and wants the argument to say what he intends is OK. Which is why I am saying use common sense. If he wanted to fit a gas cooker in his shed at bottom of garden feed with a B32 MCB with 4mm² 100 meters long then yes the VD and Ze would be within limits for the gas cooker, but swap to an electric and VD would only allow a 10.5A draw so for that job it would be unsuitable. One would use 10mm² cable as one would expect at some time for the gas cooker to be swapped to electric other wise one would not have used a B32 MCB.