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Company Registration No. 12085945 (England and Wales)
Lighthouse Transitions Ltd Unaudited accounts for the year ended 31 July 2023
Lighthouse Transitions Ltd Unaudited accounts Contents
Page
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Lighthouse Transitions Ltd Company Information for the year ended 31 July 2023
Director
Stephen Lee
Company Number
12085945 (England and Wales)
Registered Office
York Hub Popeshead Court Offices Peter Lane York YO1 8SU England
Accountants
Vanguard Business Solutions Limited Acorns, 5, Lower Port View Saltash Cornwall PL12 4BY
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Lighthouse Transitions Ltd Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
32,852 
37,500 
Tangible assets
3,339 
3,015 
36,191 
40,515 
Current assets
Debtors
8,939 
- 
Cash at bank and in hand
717 
3,107 
9,656 
3,107 
Creditors: amounts falling due within one year
(62,263)
(62,484)
Net current liabilities
(52,607)
(59,377)
Total assets less current liabilities
(16,416)
(18,862)
Creditors: amounts falling due after more than one year
(5,987)
(5,000)
Net liabilities
(22,403)
(23,862)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(22,404)
(23,863)
Shareholders' funds
(22,403)
(23,862)
For the year ending 31 July 2023 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 director acknowledges his 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 and authorised for issue on 16 November 2023 and were signed on its behalf by
Stephen Lee Director Company Registration No. 12085945
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Lighthouse Transitions Ltd Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
Lighthouse Transitions Ltd is a private company, limited by shares, registered in England and Wales, registration number 12085945. The registered office is York Hub Popeshead Court Offices, Peter Lane, York, YO1 8SU, England.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 August 2022
50,000 
At 31 July 2023
50,000 
Amortisation
At 1 August 2022
12,500 
Charge for the year
4,648 
At 31 July 2023
17,148 
Net book value
At 31 July 2023
32,852 
At 31 July 2022
37,500 
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Lighthouse Transitions Ltd Notes to the Accounts for the year ended 31 July 2023
5
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 August 2022
- 
4,341 
4,341 
Additions
1,058 
- 
1,058 
At 31 July 2023
1,058 
4,341 
5,399 
Depreciation
At 1 August 2022
- 
1,326 
1,326 
Charge for the year
212 
522 
734 
At 31 July 2023
212 
1,848 
2,060 
Net book value
At 31 July 2023
846 
2,493 
3,339 
At 31 July 2022
- 
3,015 
3,015 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
8,939 
- 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
7,120 
7,667 
VAT
4,357 
1,737 
Trade creditors
1,551 
59 
Taxes and social security
- 
477 
Other creditors
- 
(246)
Loans from directors
49,235 
52,494 
Accruals
- 
296 
62,263 
62,484 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
5,987 
5,000 
9
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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