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Company Registration No. 07316148 (England and Wales)
CSD Lighting Ltd Unaudited accounts for the year ended 30 September 2025
CSD Lighting Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
CSD Lighting Ltd Company Information for the year ended 30 September 2025
Director
Christopher Davis
Company Number
07316148 (England and Wales)
Registered Office
1 Nagle Close Burghfield Park Burghfield Common Berkshire RG7 3EB England
Accountants
T4 Tax Limited 24 St Marys Way Burghfield Common Berkshire RG7 3YR
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CSD Lighting Ltd Accountants' report
Accountants' report to the director of CSD Lighting Ltd on the preparation of the unaudited statutory accounts 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 CSD Lighting Ltd for the year ended 30 September 2025 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of CSD Lighting Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of CSD Lighting Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CSD Lighting Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that CSD 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 CSD Lighting Ltd. You consider that CSD 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 CSD 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.
T4 Tax Limited 24 St Marys Way Burghfield Common Berkshire RG7 3YR 14 January 2026
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CSD Lighting Ltd Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
5
- 
3,120 
Current assets
Debtors
6
568 
1,569 
Cash at bank and in hand
23,044 
70,365 
23,612 
71,934 
Creditors: amounts falling due within one year
7
(6,184)
(71,330)
Net current assets
17,428 
604 
Net assets
17,428 
3,724 
Capital and reserves
Called up share capital
8
200 
200 
Profit and loss account
17,228 
3,524 
Shareholders' funds
17,428 
3,724 
For the year ending 30 September 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 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 14 January 2026 and were signed on its behalf by
Christopher Davis Director Company Registration No. 07316148
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CSD Lighting Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
CSD Lighting Ltd is a private company, limited by shares, registered in England and Wales, registration number 07316148. The registered office is 1 Nagle Close, Burghfield Park, Burghfield Common, Berkshire, RG7 3EB, England.
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.
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
20% reducing balance basis.
Fixtures & fittings
20% reducing balance basis.
Computer equipment
25% straight line basis.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Goodwill is amortised at 10% per annum on a straight line basis.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 October 2024
10,000 
At 30 September 2025
10,000 
Amortisation
At 1 October 2024
10,000 
At 30 September 2025
10,000 
Net book value
At 30 September 2025
- 
- 6 -
CSD Lighting Ltd Notes to the Accounts for the year ended 30 September 2025
5
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2024
2,148 
4,040 
6,188 
Disposals
- 
(750)
(750)
At 30 September 2025
2,148 
3,290 
5,438 
Depreciation
At 1 October 2024
2,148 
920 
3,068 
On disposals
- 
2,370 
2,370 
At 30 September 2025
2,148 
3,290 
5,438 
Net book value
At 30 September 2025
- 
- 
- 
At 30 September 2024
- 
3,120 
3,120 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
- 
1,569 
Other debtors
319 
- 
319 
1,569 
Amounts falling due after more than one year
Accrued income and prepayments
249 
- 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
702 
1,110 
Taxes and social security
4,712 
16,536 
Other creditors
- 
4,737 
Loans from directors
770 
48,947 
6,184 
71,330 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
200 Ordinary shares of £1 each
200 
200 
9
Transactions with related parties
As at the balance sheet date the director was owed £770 by the company. (PY £48,947) Directors received dividends of £1,000 during the year (PY £100,000).
- 7 -
CSD Lighting Ltd Notes to the Accounts for the year ended 30 September 2025
10
Average number of employees
During the year the average number of employees was 1 (2024: 1).
- 8 -