The Red Glow Rainlight Ltd 31/03/2025 iXBRL

Company registration number: 15618258

The Red Glow Rainlight Ltd

Unaudited filleted financial statements

31 March 2025

The Red Glow Rainlight Ltd

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

The Red Glow Rainlight Ltd

Directors and other information


	Directors	Daniel Eagling
		Claire Eagling


	Company number	15618258


	Registered office	Mill Road
		Foxley
		Dereham
		Norfolk
		NR20 4QT


	Accountants	i-Accounting Solutions Ltd
		The Enterprise Centre
		University of East Anglia
		Norwich
		Norfolk
		NR4 7TJ

The Red Glow Rainlight Ltd

Report to the board of directors on the preparation of the

unaudited statutory financial statements of The Red Glow Rainlight Ltd

Period ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Red Glow Rainlight Ltd for the period ended 31 March 2025 which comprise the statement of financial position and 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://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.

This report is made solely to the board of directors of The Red Glow Rainlight Ltd, as a body, in accordance with the terms of our engagement letter dated 3 May 2024. Our work has been undertaken solely to prepare for your approval the financial statements of The Red Glow Rainlight Ltd and state those matters that we have agreed to state to the board of directors of The Red Glow Rainlight Ltd as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Red Glow Rainlight Ltd and its board of directors as a body for our work or for this report.

It is your duty to ensure that The Red Glow Rainlight Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of The Red Glow Rainlight Ltd. You consider that The Red Glow Rainlight Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of The Red Glow Rainlight 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 financial statements.

i-Accounting Solutions Ltd

Chartered Certified Accountants

The Enterprise Centre

University of East Anglia

Norwich

Norfolk

NR4 7TJ

12 December 2025

The Red Glow Rainlight Ltd

Statement of financial position

31 March 2025

			31/03/25
	Note	£	£

Fixed assets
Tangible assets	5	550
		_______
			550

Current assets
Stocks		3,180
Debtors	6	13,844
Cash at bank and in hand		4,970
		_______
		21,994
Creditors: amounts falling due
within one year	7	( 15,130)
		_______
Net current assets			6,864
			_______
Total assets less current liabilities			7,414


Provisions for liabilities			( 105)

			_______
Net assets			7,309
			_______

Capital and reserves
Called up share capital			100
Profit and loss account			7,209
			_______
Shareholders funds			7,309
			_______

For the period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 12 December 2025 , and are signed on behalf of the board by:

Daniel Eagling Claire Eagling

Director Director

Company registration number: 15618258

The Red Glow Rainlight Ltd

Notes to the financial statements

Period ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Hollytrees, Mill Road, Foxley, Dereham, Norfolk, NR20 4QT.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received for goods supplied and net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods).

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of capital allowances timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	No depreciation in this period as asset purchased in March

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, trade creditors, trade debtors, bank and credit card.

4. Employee numbers

The average number of persons employed by the company during the period amounted to Nil.

There are no salaried employees

5. Tangible assets

	Fixtures, fittings and equipment	Total
	£	£
Cost
At 1 May 2024	-	-
Additions	550	550
	_______	_______
At 31 March 2025	550	550
	_______	_______
Depreciation
At 1 May 2024 and 31 March 2025	-	-
	_______	_______
Carrying amount
At 31 March 2025	550	550
	_______	_______

6. Debtors

			31/03/25
			£
	Trade debtors		11,095
	Other debtors		2,749
			_______
			13,844
			_______

7. Creditors: amounts falling due within one year

			31/03/25
			£
	Credit card		70
	Trade creditors		12,650
	Corporation tax		1,610
	Other creditors		800
			_______
			15,130
			_______