Registered number
07955300
RD.Lights Ltd
Report and Accounts
28 February 2026

RD.Lights Ltd
Registered number: | 07955300
Directors' Report
The directors present their report and accounts for the year ended 28 February 2026.
Principal activities
The company's principal activity during the year continued to be electrical and lighting within the film and television industry.
Directors
The following persons served as directors during the year:
| Richard Andrew Davies
| Jessica Heather Squires
Small company provisions
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
This report was approved by the board on 13 August 2026 and signed on its behalf.
Richard Andrew Davies
Director

RD.Lights Ltd
Profit and Loss Account
for the year ended 28 February 2026
|  |  |  |  |  | 2026 |  | 2025
£ | £
Turnover | 106,485 |  | 100,678
Cost of sales | (75) |  | (204)
Gross profit | 106,410 |  | 100,474
Administrative expenses | (36,692) |  | (39,101)
Operating profit | 69,718 |  | 61,373
Interest receivable | 503 |  | 711
Profit before taxation | 70,221 |  | 62,084
Tax on profit | (14,920) |  | (12,882)
Profit for the financial year | 55,301 |  | 49,202

RD.Lights Ltd
Registered number: | 07955300
Balance Sheet
as at 28 February 2026
Notes |  |  | 2026 |  |  | 2025
£ | £
Fixed assets
Tangible assets | 3 |  |  | 964 |  |  | 1,195
Current assets
Debtors | 4 |  | 1,349 |  |  | 25,249
Cash at bank and in hand |  |  | 27,589 |  |  | 22,182
|  |  | 28,938 |  |  | 47,431
Creditors: amounts falling due within one year | 5 |  | (33,560) |  |  | (31,475)
Net current (liabilities)/assets |  |  |  | (4,622) |  |  | 15,956
Net (liabilities)/assets |  |  |  | (3,658) |  |  | 17,151
Capital and reserves
Called up share capital |  |  |  | 20 |  |  | 20
Profit and loss account |  |  |  | (3,678) |  |  | 17,131
Shareholders' funds |  |  |  | (3,658) |  |  | 17,151
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Richard Andrew Davies
Director
Approved by the board on 13 August 2026

RD.Lights Ltd
Statement of Changes in Equity
for the year ended 28 February 2026
Share | Share | Re- | Profit | Total
capital | premium | valuation | and loss
reserve | account
£ | £ | £ | £ | £
At 1 March 2024 | 20 |  | - |  | - |  | 45,029 |  | 45,049
Profit for the financial year | 49,202 |  | 49,202
Dividends | (77,100) |  | (77,100)
At 28 February 2025 | 20 |  | - |  | - |  | 17,131 |  | 17,151
At 1 March 2025 | 20 |  | - |  | - |  | 17,131 |  | 17,151
Profit for the financial year | 55,301 |  | 55,301
Dividends | (76,110) |  | (76,110)
At 28 February 2026 | 20 |  | - |  | - |  | (3,678) |  | (3,658)

RD.Lights Ltd
Notes to the Accounts
for the year ended 28 February 2026
1 | Accounting policies
| 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Buildings | 5% Straight line method
| Office Equipment | 20% Straight line method
| Plant and machinery | 20% Straight line method
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Employees | 2026 |  | 2025
Number | Number
| Average number of persons employed by the company | 3 |  | 3
3 | Tangible fixed assets
|  | Land and buildings |  | Plant and machinery |  | Office Equipment |  | Total
£ | £ | £ | £
| Cost
| At 1 March 2025 | 1,657 |  | 1,718 |  | 4,884 |  | 8,259
| At 28 February 2026 | 1,657 |  | 1,718 |  | 4,884 |  | 8,259
| Depreciation
| At 1 March 2025 | 780 |  | 1,445 |  | 4,839 |  | 7,064
| Charge for the year | 82 |  | 110 |  | 39 |  | 231
| At 28 February 2026 | 862 |  | 1,555 |  | 4,878 |  | 7,295
| Net book value
| At 28 February 2026 | 795 |  | 163 |  | 6 |  | 964
| At 28 February 2025 | 877 |  | 273 |  | 45 |  | 1,195
4 | Debtors | 2026 |  | 2025
£ | £
| Trade debtors | 907 |  | 4,847
| Other debtors | 442 |  | 20,402
|  |  |  |  |  | 1,349 |  | 25,249
| Amounts due after more than one year included above | - |  | 39,850
5 | Creditors: amounts falling due within one year | 2026 |  | 2025
£ | £
| Trade creditors | 189 |  | 202
| Taxation and social security costs | 18,050 |  | 19,265
| Other creditors | 15,321 |  | 12,008
|  |  |  |  |  | 33,560 |  | 31,475
6 | Other information
| RD.Lights Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| 45 Firswood Avenue
| Ewell
| Epsom
| Surrey
| KT19 0PU

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