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Registered number: 13580795
Rainlight Studio Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Ekham Consulting Limited
Rainlight Studio Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Rainlight Studio Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 13580795

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 619,790 |  | 697,263
Tangible Assets | 5 |  | 41,458 |  | 50,388
|  |  | 661,248 |  | 747,651
CURRENT ASSETS
Debtors | 6 | 198,274 |  | 182,102 |
Cash at bank and in hand |  | 37,758 |  | 53,915 |
|  | 236,032 |  | 236,017 |
Creditors: Amounts Falling Due Within One Year | 7 | (139,084 ) |  | (139,862 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 96,948 |  | 96,155
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 758,196 |  | 843,806
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (387,162 ) |  | (467,779 )
NET ASSETS |  |  | 371,034 |  | 376,027
CAPITAL AND RESERVES
Called up share capital | 10 |  | 370,834 |  | 370,834
Profit and Loss Account |  |  | 200 |  | 5,193
SHAREHOLDERS' FUNDS |  |  | 371,034 |  | 376,027

Page 1
Page 2
Rainlight Studio Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 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 Profit and Loss Account.
On behalf of the board

Mr Yorgo Lykourgiotis Director
10/07/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Rainlight Studio Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Rainlight Studio Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13580795 . The registered office is Wenlock Studios, 50-52 Wharf Road, London, N1 7EU.
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 sale of goods and from 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. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets were acquired separately from a business and recognised at cost and subsequently measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised to the profit and loss account over its estimated economic life.
2.4. 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:

Motor Vehicles | 25% Reducing Balance
Fixtures & Fittings | 20% Straight line
Computer Equipment | 25% straight line

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
Page 3
Page 4
Rainlight Studio Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Intangible Assets

| Intellectual Property
--- | ---
| £
Cost
As at 1 January 2025 | 1,280,933
As at 31 December 2025 | 1,280,933
Amortisation
As at 1 January 2025 | 583,670
Provided during the period | 77,473
As at 31 December 2025 | 661,143
Net Book Value
As at 31 December 2025 | 619,790
As at 1 January 2025 | 697,263

5. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 January 2025 | 17,500 | 17,924 | 33,107 | 68,531
Additions | - | - | 7,657 | 7,657
As at 31 December 2025 | 17,500 | 17,924 | 40,764 | 76,188
Depreciation
As at 1 January 2025 | 729 | 4,854 | 12,560 | 18,143
Provided during the period | 4,193 | 3,678 | 8,716 | 16,587
As at 31 December 2025 | 4,922 | 8,532 | 21,276 | 34,730
Net Book Value
As at 31 December 2025 | 12,578 | 9,392 | 19,488 | 41,458
As at 1 January 2025 | 16,771 | 13,070 | 20,547 | 50,388

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 11,676 |  | 42,398
Other debtors | 186,598 |  | 139,704
| 198,274 |  | 182,102

Page 4
Page 5
Rainlight Studio Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 4,286 |  | -
Trade creditors | 6,189 |  | 10,287
Bank loans and overdrafts | 87,551 |  | 103,043
Other loans | 1,825 |  | 145
Other creditors | 25,201 |  | 12,355
Taxation and social security | 14,032 |  | 14,032
| 139,084 |  | 139,862

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 5,714 |  | -
Bank loans | 381,448 |  | 467,779
| 387,162 |  | 467,779

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 4,286 |  | -
Later than one year and not later than five years | 5,714 |  | -
| 10,000 |  | -
| 10,000 |  | -

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 370,834 |  | 370,834

The share capital of the company was reduced by £370,234 on 5 March 2026 as a result of the redemption of the preference shares and the reduction of the share premium account.
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 January 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Yorgo Lykourgiotis | 122,878 | 80,608 | 33,560 | - | 169,926

The above loan is unsecured, interest free and repayable on demand. The loan was repaid in full on 5 March 2026 as a result of the redemption of the preference shares and the share premium account.
Dividends paid to directors
Page 5
Page 6
Rainlight Studio Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

| 2025 | 2024
--- | --- | ---
| £ | £
Mr Yorgo Lykourgiotis | 33,560 | -

12. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 33,560 |  | -

The director proposed a final dividend for the year of £33,560.
Page 6