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Registered Number: 11565907


 

 

 

RECORD LIGHTING LTD



Abridged Accounts
 


Period of accounts

Start date: 01 October 2024

End date: 30 September 2025

Record Lighting Ltd
Contents Page
For the year ended 30 September 2025
Report to the directors on the preparation of the unaudited statutory accounts of Record Lighting Ltd for the year ended 30 September 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Record Lighting Ltd for the year ended 30 September 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of Record Lighting Ltd, as a body, in accordance with the terms of our engagement letter dated 31 October 2025. Our work has been undertaken solely to prepare for your approval the accounts of Record Lighting Ltd and state those matters that we have agreed to state to the Board of Directors of Record Lighting Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Record Lighting Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Record Lighting Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Record Lighting Ltd. You consider that Record Lighting Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Record Lighting Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
30 September 2025.



....................................................
Global Accountancy
Global Accountancy Solution UK ltd
6 Bowland Rd
Woodford Green
ESSEX
IG8 7LX
31 October 2025
1
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Tangible fixed assets 3 8,355    8,228 
8,355    8,228 
Current assets      
Debtors 15,159    11,948 
Cash at bank and in hand 60,359    34,754 
75,518    46,702 
Creditors: amount falling due within one year (9,103)   (10,004)
Net current assets 66,415    36,698 
 
Total assets less current liabilities 74,770    44,926 
Creditors: amount falling due after more than one year (34,706)   (21,438)
Provisions for liabilities (489)   0 
Net assets 39,575    23,488 
 

Capital and reserves 		     
Called up share capital 2    2 
Profit and loss account 39,573    23,486 
Shareholders' funds 39,575    23,488 
 


For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 31 October 2025 and were signed on its behalf by:


-------------------------------
Ms Lucy Record
Director
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General Information
Record Lighting Ltd is a private company, limited by shares, registered in , registration number 11565907, registration address 14 New Street, Horsham, RH13 5DU.

The presentation currency is £ sterling.
1.

Accounting policies

Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 20 Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 1 (2024 : 1).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  £   £
At 01 October 2024 11,563    11,563 
Additions 708    708 
Disposals -    - 
At 30 September 2025 12,271    12,271 
Depreciation
At 01 October 2024 3,335    3,335 
Charge for year 581    581 
On disposals -    - 
At 30 September 2025 3,916    3,916 
Net book values
Closing balance as at 30 September 2025 8,355    8,355 
Opening balance as at 01 October 2024 8,228    8,228 


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