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Company Registration No. 04081039 (England and Wales)
Designs for Lighting Ltd Unaudited accounts for the year ended 31 March 2025
Designs for Lighting Ltd Unaudited accounts Contents
Page
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Designs for Lighting Ltd Company Information for the year ended 31 March 2025
Directors
Alistair M Scott Andrew P Longman Richard T Jackson
Company Number
04081039 (England and Wales)
Registered Office
17 City Business Centre Hyde Street Winchester Hampshire SO23 7TA
Accountants
Karen A Sennitt FCA CTA The Newport Newport Lane, Braishfield Romsey Hampshire SO51 0PL
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Designs for Lighting Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
9,816 
8,386 
Current assets
Inventories
237,063 
203,380 
Debtors
239,956 
290,478 
Cash at bank and in hand
311,127 
259,088 
788,146 
752,946 
Creditors: amounts falling due within one year
(242,296)
(216,922)
Net current assets
545,850 
536,024 
Net assets
555,666 
544,410 
Capital and reserves
Called up share capital
160 
160 
Share premium
36,935 
36,935 
Capital redemption reserve
75 
75 
Profit and loss account
518,496 
507,240 
Shareholders' funds
555,666 
544,410 
For the year ending 31 March 2025 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 directors acknowledge their 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 of Directors and authorised for issue on 8 July 2025 and were signed on its behalf by
Richard T Jackson Director Company Registration No. 04081039
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Designs for Lighting Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Designs for Lighting Ltd is a private company, limited by shares, registered in England and Wales, registration number 04081039. The registered office is 17 City Business Centre, Hyde Street, Winchester, Hampshire, SO23 7TA.
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:
Fixtures & fittings
25% on cost
Computer equipment
33% on cost
Stock and work in progress
Work in progress has been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Designs for Lighting Ltd Notes to the Accounts for the year ended 31 March 2025
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2024
60,238 
29,952 
90,190 
Additions
- 
7,591 
7,591 
Disposals
- 
(5,830)
(5,830)
At 31 March 2025
60,238 
31,713 
91,951 
Depreciation
At 1 April 2024
59,127 
22,677 
81,804 
Charge for the year
1,111 
5,050 
6,161 
On disposals
- 
(5,830)
(5,830)
At 31 March 2025
60,238 
21,897 
82,135 
Net book value
At 31 March 2025
- 
9,816 
9,816 
At 31 March 2024
1,111 
7,275 
8,386 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
206,720 
258,258 
Accrued income and prepayments
33,197 
31,845 
Other debtors
39 
375 
239,956 
290,478 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
68,307 
76,790 
Trade creditors
19,122 
38,342 
Amounts owed to group undertakings and other participating interests
2,483 
2,483 
Taxes and social security
113,350 
77,638 
Other creditors
25,231 
6,509 
Accruals
13,803 
15,160 
242,296 
216,922 
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
1,276 Ordinary shares of £0.125 each
159.50 
159.50 
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Designs for Lighting Ltd Notes to the Accounts for the year ended 31 March 2025
8
Transactions with related parties
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
9
Controlling party
Designs for Lighting Limited is owned 100% by Designs for Lighting 2020 Limited which is owned 100% by DFL-UK Ltd, 17 City Business Centre, Hyde Street, Winchester, Hampshire SO23 7TA.
10
Average number of employees
During the year the average number of employees was 20 (2024: 25).
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