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Company Registration No. 08536462 (England and Wales)
DPL Lighting Ltd Unaudited accounts for the year ended 31 May 2023
DPL Lighting Ltd Unaudited accounts Contents
Page
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DPL Lighting Ltd Company Information for the year ended 31 May 2023
Director
David LONG
Company Number
08536462 (England and Wales)
Registered Office
Winton House Winton Square Basingstoke Hampshire RG21 8EN United Kingdom
Accountants
Cranleys Chartered Accountants Winton House Winton Square Basingstoke Hampshire RG21 8EN
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DPL Lighting Ltd Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
42,649 
1,354 
Current assets
Inventories
7,753 
9,316 
Debtors
12,802 
16,914 
Cash at bank and in hand
1,932 
22,135 
22,487 
48,365 
Creditors: amounts falling due within one year
(26,149)
(19,008)
Net current (liabilities)/assets
(3,662)
29,357 
Net assets
38,987 
30,711 
Capital and reserves
Called up share capital
3 
3 
Profit and loss account
38,984 
30,708 
Shareholders' funds
38,987 
30,711 
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 February 2024 and were signed on its behalf by
David LONG Director Company Registration No. 08536462
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DPL Lighting Ltd Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
DPL Lighting Ltd is a private company, limited by shares, registered in England and Wales, registration number 08536462. The registered office is Winton House, Winton Square, Basingstoke, Hampshire, RG21 8EN, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Computer equipment
25% reducing balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2022
150 
- 
4,215 
4,365 
Additions
- 
53,415 
2,097 
55,512 
At 31 May 2023
150 
53,415 
6,312 
59,877 
Depreciation
At 1 June 2022
66 
- 
2,945 
3,011 
Charge for the year
21 
13,354 
842 
14,217 
At 31 May 2023
87 
13,354 
3,787 
17,228 
Net book value
At 31 May 2023
63 
40,061 
2,525 
42,649 
At 31 May 2022
84 
- 
1,270 
1,354 
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DPL Lighting Ltd Notes to the Accounts for the year ended 31 May 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
12,802 
16,914 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
112 
- 
Taxes and social security
6,451 
16,251 
Loans from directors
19,586 
2,757 
26,149 
19,008 
7
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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