Dawnlight Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 2101955

Dawnlight Ltd

Filleted Unaudited Financial Statements

For the year ended

30 April 2026

Dawnlight Ltd

Statement of Financial Position

30 April 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	5		1,263	1,683

Current assets

Debtors	6	305,253	107,243
Cash at bank and in hand		309,283	512,363
		---------	---------
		614,536	619,606

Creditors: amounts falling due within one year	7	( 42,978)		( 49,924)
		---------		---------
Net current assets			571,558	569,682
			---------	---------
Total assets less current liabilities			572,821	571,365

Provisions

Taxation including deferred tax	( 320)	( 320)
	---------	---------
Net assets	572,501	571,045
	---------	---------

Capital and reserves

Called up share capital	8	20,000	20,000
Profit and loss account		552,501	551,045
		---------	---------
Shareholders funds		572,501	571,045
		---------	---------

These Financial Statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its Financial Statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of Financial Statements .

Dawnlight Ltd

Statement of Financial Position (continued)

30 April 2026

These Financial Statements were approved by the board of directors and authorised for issue on 14 August 2026 , and are signed on behalf of the board by:

Mr Kalpesh Shah
Director

Company registration number: 2101955

Dawnlight Ltd

Notes to the Financial Statements

Year ended 30 April 2026

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is 56 Lindsay Drive, Harrow, Middlesex, HA3 0TD.

2. Statement of compliance

These Financial Statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The Financial Statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The Financial Statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

The company exported 100% (2024-2025:100%) of its Turnover.

Taxation

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable. Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods and is recognised in respect of all timing differences although with certain exceptions. Timing differences are differences between taxable profit and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. Unrelieved tax losses and other deferred tax assets are only recognised to the extent that it is probable that they will be recoverable against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on investment property (and other non-depreciable tangible fixed assets) is measured using the tax rates and allowances which will apply to the sale of the asset. Amounts of current and deferred tax are generally recognised in profit or loss, except when they relate to items which are recognised in in other comprehensive income or directly in equity and in such cases the amounts are also recognised in other comprehensive or equity as the case may be.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

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:

	Office Equipment	-	25% reducing balance

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Particulars of employees

The average number of persons employed by the company during the year amounted to 2 (2025: 2 ).

5. Tangible assets

	Equipment	Total
	£	£
Cost
At 1 May 2025 and 30 April 2026	20,724	20,724
	--------	--------
Depreciation
At 1 May 2025	19,041	19,041
Charge for the year	420	420
	--------	--------
At 30 April 2026	19,461	19,461
	--------	--------
Carrying amount
At 30 April 2026	1,263	1,263
	--------	--------
At 30 April 2025	1,683	1,683
	--------	--------

6. Debtors

	2026	2025
	£	£
Trade debtors	53,965	93,079
Prepayments and accrued income	3,784	3,784
Payments in advance to suppliers	10,353	9,784
VAT refund	615	596
Other debtors	236,536	–
	---------	---------
	305,253	107,243
	---------	---------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	33,366	40,561
Accruals and deferred income	6,235	6,235
Corporation tax	2,111	2,217
Social security and other taxes	1,266	911
	--------	--------
	42,978	49,924
	--------	--------

8. Called up share capital

Issued, called up and fully paid

	2026		2025
	No.	£	No.	£
Ordinary shares of £ 1 each	20,000	20,000	20,000	20,000
	--------	--------	--------	--------