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dpl-frs:CostSales dpl-frs:Item12 2022-05-31 06919124 dpl-frs:DistributionCosts dpl-frs:Item12 2021-06-01 2022-05-31 06919124 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-06-01 2022-05-31 06919124 1 2021-06-01 2022-05-31 06919124 frs-countries:EnglandWales 2021-06-01 2022-05-31
Registered number: 06919124
Pilotlight Innovation Limited
Unaudited Financial Statements
For The Year Ended 31 May 2023
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 06919124
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 1,292 3,287
1,292 3,287
CURRENT ASSETS
Debtors 6 1,253,586 1,070,028
Cash at bank and in hand 668,103 1,513,864
1,921,689 2,583,892
Creditors: Amounts Falling Due Within One Year 7 (300,957 ) (355,111 )
NET CURRENT ASSETS (LIABILITIES) 1,620,732 2,228,781
TOTAL ASSETS LESS CURRENT LIABILITIES 1,622,024 2,232,068
NET ASSETS 1,622,024 2,232,068
CAPITAL AND RESERVES
Called up share capital 8 2 2
Share premium account 788,057 788,057
Income Statement 833,965 1,444,009
SHAREHOLDERS' FUNDS 1,622,024 2,232,068
Page 1
Page 2
For the year ending 31 May 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 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 Income Statement.
On behalf of the board
A J Westwater
Director
21/02/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
Pilotlight Innovation Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06919124 . The registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH.
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. Going Concern Disclosure
In assessing the ability of the company to operate as a going concern, management have evaluated current and forecasted operational results, and the solvency of the company. As a result, the directors consider it appropriate to prepare the financial statements on a going concern basis.
2.3. Turnover
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, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:
Rendering of services
Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
  • the amount of revenue can be measured reliably;
  • it is probable that the Company will receive the consideration due under the contract;
  • the stage of completion of the contract at the end of the reporting period can be measure reliably; and
  • the costs incurred and the costs to complete the contract can be measured reliably.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment
losses.
All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life
cannot be made, the useful life shall not exceed ten years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
Depreciation is charged so as to allocate the cost of assets less their residual value over their
estimated useful lives, on a reducing balance basis.
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
Fixtures & Fittings 20% reducing balance
Computer Equipment straight line over 3 years
2.6. Cash and Cash Equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
2.7. Interest Receivable
Interest income is recognised in profit or loss using the effective interest method.
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2.8. Pensions
Defined contribution pension plan
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.
The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are
held separately from the Company in independently administered funds.
2.9. Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 6)
4 6
4. Intangible Assets
Goodwill
£
Cost
As at 1 June 2022 900,000
As at 31 May 2023 900,000
Amortisation
As at 1 June 2022 900,000
As at 31 May 2023 900,000
Net Book Value
As at 31 May 2023 -
As at 1 June 2022 -
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 June 2022 13,732 9,595 23,327
Disposals (9,047 ) - (9,047 )
As at 31 May 2023 4,685 9,595 14,280
Depreciation
As at 1 June 2022 12,577 7,463 20,040
Provided during the period 971 1,768 2,739
Disposals (9,791 ) - (9,791 )
As at 31 May 2023 3,757 9,231 12,988
Net Book Value
As at 31 May 2023 928 364 1,292
As at 1 June 2022 1,155 2,132 3,287
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6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 324,000 -
Prepayments and accrued income 10,672 13,466
Other debtors - 4,754
Amounts owed by group undertakings 918,914 1,051,808
1,253,586 1,070,028
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 76,308 151,319
Other taxes and social security 195,348 171,967
Net wages 5,000 -
Accruals and deferred income 15,000 -
Amounts owed to group undertakings 9,301 31,825
300,957 355,111
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
9. Related Party Disclosures
During the year the Company made sales of £2,917,112 (2021: £2,469,613) to companies under common control.
10. Controlling Parties
The company has no ultimate controlling party
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