David Lodge Lighting Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—4

Registered number: 09993234

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,720		3,388

			2,720		3,388
CURRENT ASSETS
Debtors	5	98,057		167,149
Cash at bank and in hand		637,076		439,755

		735,133		606,904
Creditors: Amounts Falling Due Within One Year	6	(148,165 )		(140,354 )

NET CURRENT ASSETS (LIABILITIES)			586,968		466,550

TOTAL ASSETS LESS CURRENT LIABILITIES			589,688		469,938

NET ASSETS			589,688		469,938

CAPITAL AND RESERVES
Called up share capital	7		2		2
Income Statement			589,686		469,936

SHAREHOLDERS' FUNDS			589,688		469,938

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David Lodge Lighting Ltd

Statement of Financial Position (continued)

As At 28 February 2026

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr David Lodge

Director

01/05/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

David Lodge Lighting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09993234 . The registered office is 11 Riccat Lane Riccat Lane, Stevenage, Hertfordshire, SG1 3XY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

33% on straight line basis

2.4. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax is recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current tax is recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 2)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 March 2025	11,532
Additions	2,597

As at 28 February 2026	14,129

...CONTINUED

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David Lodge Lighting Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

Depreciation
As at 1 March 2025	8,144
Provided during the period	3,265

As at 28 February 2026	11,409

Net Book Value
As at 28 February 2026	2,720

As at 1 March 2025	3,388

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	85,333	154,661
Prepayments and accrued income	12,724	12,488

	98,057	167,149

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	1,948	2,087
Corporation tax	97,822	104,382
Other taxes and social security	10,382	1,850
VAT	36,321	21,767
Accruals and deferred income	1,450	1,450
Director's loan account	242	8,818

	148,165	140,354

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

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