REGISTERED NUMBER: 07175172 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

EUCLID LIGHTING LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

Mr J M Manuelpillai

REGISTERED OFFICE:

13 Galley Lane

Barnet

Hertfordshire

EN5 4AR

REGISTERED NUMBER:

07175172 (England and Wales)

ACCOUNTANTS:

Williams Chartered Accountants

Jade House

67 Park Royal Road

London

NW10 7JJ

CURRENT ASSETS

Debtors

4

66,260

315,431

Cash at bank

589

1,701

66,849

317,132

CREDITORS

Amounts falling due within one year

5

24,401

271,980

NET CURRENT ASSETS

42,448

45,152

TOTAL ASSETS LESS CURRENT LIABILITIES

42,448

45,152

CAPITAL AND RESERVES

Called up share capital

6

1

1

Retained earnings

7

42,447

45,151

SHAREHOLDERS' FUNDS

42,448

45,152

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 December 2025 and were signed by:

Mr J M Manuelpillai - Director

1.	STATUTORY INFORMATION

EUCLID LIGHTING LIMITED is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Going concern basis of accounting

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

At the balance sheet date, the company's liabilities exceeded its assets. The company has received assurance from the director that he will continue to give financial support to the company for twelve months from the date of signing these financial statements.

On this basis, the director considers it appropriate to prepare the accounts on a going concern basis. However, should the financial support mentioned above not be forthcoming, the going concern basis used in preparing the company's accounts may be invalid and adjustments would have to be made to reduce the value of assets to their realisable amount and to provide for any further liabilities which might be necessary should this basis not continue to be appropriate.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

RDK International LLC

65,866

312,820

VAT account

394

2,611

66,260

315,431

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

12,000

12,000

Taxation

-

13,076

Other creditors

11,200

245,155

Accrued expenses

1,201

1,749

24,401

271,980

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

1

Ordinary shares

£1

1

1

7.

RESERVES

Retained

earnings

£

At 1 April 2024

45,151

Deficit for the year

(2,704

)

At 31 March 2025

42,447

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr J M Manuelpillai.