Caseware UK (AP4) 2022.0.179 2022.0.179 2023-02-282023-02-28truefalse2022-03-01No description of principal activity22falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07195273 2022-03-01 2023-02-28 07195273 2021-03-01 2022-02-28 07195273 2023-02-28 07195273 2022-02-28 07195273 c:Director1 2022-03-01 2023-02-28 07195273 d:CurrentFinancialInstruments 2023-02-28 07195273 d:CurrentFinancialInstruments 2022-02-28 07195273 d:CurrentFinancialInstruments d:WithinOneYear 2023-02-28 07195273 d:CurrentFinancialInstruments d:WithinOneYear 2022-02-28 07195273 d:ShareCapital 2023-02-28 07195273 d:ShareCapital 2022-02-28 07195273 d:RetainedEarningsAccumulatedLosses 2023-02-28 07195273 d:RetainedEarningsAccumulatedLosses 2022-02-28 07195273 c:FRS102 2022-03-01 2023-02-28 07195273 c:AuditExempt-NoAccountantsReport 2022-03-01 2023-02-28 07195273 c:FullAccounts 2022-03-01 2023-02-28 07195273 c:PrivateLimitedCompanyLtd 2022-03-01 2023-02-28 07195273 2 2022-03-01 2023-02-28 iso4217:GBP xbrli:pure

Registered number: 07195273









THE LIGHT HOUSE CGI LTD








FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 28 FEBRUARY 2023

 
THE LIGHT HOUSE CGI LTD
REGISTERED NUMBER: 07195273

STATEMENT OF FINANCIAL POSITION
AS AT 28 FEBRUARY 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
5,743
6,043

Cash at bank and in hand
  
3
3

  
5,746
6,046

Creditors: amounts falling due within one year
 5 
(2,789)
(2,729)

Net current assets
  
 
 
2,957
 
 
3,317

Total assets less current liabilities
  
2,957
3,317

  

Net assets
  
2,957
3,317


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
2,956
3,316

  
2,957
3,317


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 9 November 2023.




B. Mannion
Director

The notes on pages 3 to 5 form part of these financial statements.
Page 1

 
THE LIGHT HOUSE CGI LTD
REGISTERED NUMBER: 07195273
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 28 FEBRUARY 2023


Page 2

 
THE LIGHT HOUSE CGI LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

1.


General information

The Light House CGI Ltd is a private company limited by shares and incorporated in England and Wales. Its registered office is 30 Orange Street, London, WC2H 7HF. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable.

 
2.3

Interest income

Interest income is recognised in the Statement of income and retained earnings as received.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Debtors

Short term debtors are measured at transaction price.

 
2.6

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.7

Creditors

Short term creditors are measured at the transaction price.

Page 3

 
THE LIGHT HOUSE CGI LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

2.Accounting policies (continued)

 
2.8

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of income and retained earnings.
Financial assets and liabilities are offset and the net amount reported in the Statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

 
2.9

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).


4.


Debtors

2023
2022
£
£


Monocca Limited
909
1,169

Polygon C.G.I Limited
4,834
4,874

5,743
6,043


Page 4

 
THE LIGHT HOUSE CGI LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
678
612

Corporation tax
180
252

Other creditors
1,661
1,661

Accruals
270
204

2,789
2,729


 
Page 5