DPL PRODUCTION LIGHTING LIMITED

Company Registration Number:
03891250 (England and Wales)

Unaudited abridged accounts for the year ended 31 December 2025

Period of accounts

Start date: 01 January 2025

End date: 31 December 2025

DPL PRODUCTION LIGHTING LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2025

Balance sheet
Notes

DPL PRODUCTION LIGHTING LIMITED

Balance sheet

As at 31 December 2025


Notes
2025
2024


£
£
Fixed assets
Intangible assets: 3 48,457 48,457
Tangible assets: 4 543,596 544,949
Total fixed assets: 592,053 593,406
Current assets
Stocks: 189,560 192,930
Debtors:   87,652 76,663
Cash at bank and in hand: 24,193 90,731
Total current assets: 301,405 360,324
Creditors: amounts falling due within one year:   (444,198) (374,359)
Net current assets (liabilities): (142,793) (14,035)
Total assets less current liabilities: 449,260 579,371
Creditors: amounts falling due after more than one year:   (321,751) (225,144)
Total net assets (liabilities): 127,509 354,227
Capital and reserves
Called up share capital: 101 101
Profit and loss account: 127,408 354,126
Shareholders funds: 127,509 354,227

The notes form part of these financial statements

DPL PRODUCTION LIGHTING LIMITED

Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 02 July 2026
and signed on behalf of the board by:

Name: M S Glover
Status: Director

The notes form part of these financial statements

DPL PRODUCTION LIGHTING LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible fixed assets and depreciation policy

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows: Plant and machinery - 15% reducing balance Fixtures and fittings - 15% reducing balance Motor vehicles - 25% reducing balance

Intangible fixed assets and amortisation policy

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

DPL PRODUCTION LIGHTING LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

2. Employees

2025 2024
Average number of employees during the period 7 6

DPL PRODUCTION LIGHTING LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

3. Intangible Assets

Total
Cost £
At 01 January 2025 48,457
At 31 December 2025 48,457
Net book value
At 31 December 2025 48,457
At 31 December 2024 48,457

DPL PRODUCTION LIGHTING LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

4. Tangible Assets

Total
Cost £
At 01 January 2025 2,157,025
Additions 94,575
At 31 December 2025 2,251,600
Depreciation
At 01 January 2025 1,612,076
Charge for year 95,928
At 31 December 2025 1,708,004
Net book value
At 31 December 2025 543,596
At 31 December 2024 544,949

DPL PRODUCTION LIGHTING LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

5. Related party transactions

The company is a wholly owned subsidiary of Relentless Investment Holdings Limited (company number 16483552). Registered and trading address is 52 Stadium Way, Stadium Trading Estate, Benfleet, SS7 3NZ, England.