The Red Glow Rainlight Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 15618258

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,646		550

			3,646		550
CURRENT ASSETS
Stocks	5	19,124		3,180
Debtors	6	18,722		13,844
Cash at bank and in hand		-		4,970

		37,846		21,994
Creditors: Amounts Falling Due Within One Year	7	(20,493 )		(15,131 )

NET CURRENT ASSETS (LIABILITIES)			17,353		6,863

TOTAL ASSETS LESS CURRENT LIABILITIES			20,999		7,413

PROVISIONS FOR LIABILITIES
Deferred Taxation			(731 )		(105 )

NET ASSETS			20,268		7,308

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			20,168		7,208

SHAREHOLDERS' FUNDS			20,268		7,308

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The Red Glow Rainlight Ltd

Balance Sheet (continued)

As At 31 March 2026

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.

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

Claire Eagling Director	Daniel Eagling Director
12 October 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

The Red Glow Rainlight Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15618258 . The registered office is Hollytrees Mill Road, Foxley, Dereham, Norfolk, NR20 4QT.

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover is measured at the fair value of the consideration received for goods supplied and 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).

2.3. 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:

Fixtures & Fittings	15% RB
Computer Equipment	33% RB

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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The Red Glow Rainlight Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: NIL)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	550	-	550
Additions	2,212	1,083	3,295

As at 31 March 2026	2,762	1,083	3,845

Depreciation
As at 1 April 2025	-	-	-
Provided during the period	110	89	199

As at 31 March 2026	110	89	199

Net Book Value
As at 31 March 2026	2,652	994	3,646

As at 1 April 2025	550	-	550

5. Stocks

	2026	2025
	£	£
Finished goods	19,124	3,180

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	12,184	11,095
Other debtors	6,538	2,749

	18,722	13,844

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	9,101	12,651
Bank loans and overdrafts	7,685	70
Other creditors	840	800
Taxation and social security	2,867	1,610

	20,493	15,131

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The Red Glow Rainlight Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Share Capital

	2026	2025
	£	£
Called Up Share Capital not Paid	-	100
Called Up Share Capital has been paid up	100	-

Amount of Allotted, Called Up Share Capital	100	100

9. Related Party Transactions

Lifetime Racing Limited

Both companies are owned by the same shareholders

Subcontract services and misc costs provided by Lifetime Racing Ltd to The Red Glow Rainlight Ltd in the year totalled £12,200. There was no outstanding balance owed as at 31 03 26

Classic and Retro Warehouse Ltd

Both companies are owned by the same shareholders

Storage costs of £950 were provided to the company in the year. There was no balance owing as at 31 March 2026.

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