I had to sus out a MEL for a A to A AOC for a cessna.
If you speak to the flight ops inspectors they refer you to a FAA MMEL for SEP light aircraft.
Day VFR really is only a compass, a clock, ASI and Altimeter.
The trims ony become an Issue when they are deemed dangerous to the occupant in the event of a crash.
I suspect the only thing that could be said is that the US items haven't been removed or placarded U/S.
And I don't blame them for not replacing landing lights they are 30 quid a go. And the way some people have been trained to use them they can blow with under a days use in the circuit. And also I suspect you might find that they are disconnected and only reconnected for instructors doing night ratings or a night hire.