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Company Registration No. 13202987 (England and Wales)
DFL-UK Ltd Unaudited accounts for the year ended 31 March 2026
DFL-UK Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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DFL-UK Ltd Company Information for the year ended 31 March 2026
Directors
Alistair M Scott Andrew P Longman Richard T Jackson
Company Number
13202987 (England and Wales)
Registered Office
17 City Business Centre Hyde Street Winchester Hampshire SO23 7TA
Accountants
Karen A Sennitt FCA CTA The Newport Newport Lane, Braishfield Romsey Hampshire SO51 0PL
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DFL-UK Ltd Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Investments
4
944,755
944,755
Current assets
Debtors
5
2,627
191
Cash at bank and in hand
102,708
49,827
105,335
50,018
Creditors: amounts falling due within one year
6
(15,504)
(10,277)
Net current assets
89,831
39,741
Net assets
1,034,586
984,496
Capital and reserves
Called up share capital
7
309
309
Share premium
406,900
406,900
Profit and loss account
627,377
577,287
Shareholders' funds
1,034,586
984,496
For the year ending 31 March 2026 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 directors acknowledge their 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 of Directors and authorised for issue on 14 July 2026 and were signed on its behalf by
Richard T Jackson Director Company Registration No. 13202987
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DFL-UK Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
DFL-UK Ltd is a private company, limited by shares, registered in England and Wales, registration number 13202987. The registered office is 17 City Business Centre, Hyde Street, Winchester, Hampshire, SO23 7TA.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Preparation of consolidated financial statements
The financial statements contain information about DFL-UK Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.
Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.
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DFL-UK Ltd Notes to the Accounts for the year ended 31 March 2026
Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
4
Investments
Subsidiary undertakings
£
Valuation at 1 April 2025
944,755
Valuation at 31 March 2026
944,755
DFL-UK Ltd owns 100% of the ordinary share capital of Designs for Lighting 2020 Ltd which is a wholly owned subsidiary. Designs for Lighting 2020 Ltd owns 100% of the ordinary share capital of Designs for Lighting Ltd which is a wholly owned subsidiary of that company.
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Other debtors
2,627
191
6
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
2,391
-
Taxes and social security
10,200
8,265
Other creditors
1,612
1,612
Accruals
1,301
400
15,504
10,277
7
Share capital
2026
2025
£
£
Allotted, called up and fully paid:
309 Ordinary shares of £1 each
309
309
8
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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