REGISTERED NUMBER: 05729293 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Dezignlite Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P D Barlow

P A Tymkow

REGISTERED OFFICE:

Park House

37 Clarence Street

Leicester

LE1 3RW

REGISTERED NUMBER:

05729293 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

Park House

37 Clarence Street

Leicester

Leicestershire

LE1 3RW

FIXED ASSETS

Tangible assets

4

29,208

38,945

CURRENT ASSETS

Stocks

10,000

10,000

Debtors

5

480,058

274,617

Cash at bank

91,373

164,737

581,431

449,354

CREDITORS

Amounts falling due within one year

6

(312,926

)

(298,577

)

NET CURRENT ASSETS

268,505

150,777

TOTAL ASSETS LESS CURRENT LIABILITIES

297,713

189,722

CREDITORS

Amounts falling due after more than one year

7

(11,012

)

(20,941

)

PROVISIONS FOR LIABILITIES

(298

)

(1,194

)

NET ASSETS

286,403

167,587

CAPITAL AND RESERVES

Called up share capital

10,000

10,000

Retained earnings

276,403

157,587

SHAREHOLDERS' FUNDS

286,403

167,587

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

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

The directors acknowledge their 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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 May 2026 and were signed on its behalf by:

P A Tymkow - Director

1.	STATUTORY INFORMATION

Dezignlite 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

Basis of preparing the financial statements

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.

These financial statements for the year ended 31 August 2025 are the first that are prepared in accordance with FRS Section 102 section 1A. The previous financial statements were prepared in accordance with FRS 105. The date of transition to FRS 102 Section 1A is 01 September 2024.

Deferred tax has been provided on accelerated capital allowances and other timing differences, where appropriate.

The transition to FRS 102 Section 1A had the following effect on the financial statements:

- Retained earnings as at 31 August decreased by £1,194

- The profit for the year ended 31 August 2024 decreased by £1,194

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on cost

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell on a first in first out basis, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the Statement of Income and Retained Earnings in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 September 2024

and 31 August 2025

4,169

39,787

5,831

49,787

DEPRECIATION

At 1 September 2024

4,169

842

5,831

10,842

Charge for year

-

9,737

-

9,737

At 31 August 2025

4,169

10,579

5,831

20,579

NET BOOK VALUE

At 31 August 2025

-

29,208

-

29,208

At 31 August 2024

-

38,945

-

38,945

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

171,586

52,035

Other debtors

308,472

222,582

480,058

274,617

Other debtors includes prepayments and accrued income of £549 (2024 - £nil).

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts

9,929

8,846

Trade creditors

107,435

161,962

Taxation and social security

58,521

15,729

Other creditors

137,041

112,040

312,926

298,577

Other creditors includes accruals and deferred income of £5,150 (2024 - £5,150).

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts

11,012

20,941

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.8.25

31.8.24

£

£

Hire purchase contracts

20,941

-

Hire purchase contracts are secured on the individual assets being so acquired.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

£

P A Tymkow

Balance outstanding at start of year

-

-

Amounts advanced

27,199

3,452

Amounts repaid

-

(3,452

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

27,199

-

P D Barlow

Balance outstanding at start of year

-

-

Amounts advanced

30,432

5,219

Amounts repaid

-

(5,219

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

30,432

-

The loans were repayable on demand and interest was charged at the official HMRC rate.