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Registered number: 08508876
Pilot Lite Capital 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: 08508876
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investments 4 17,152,049 10,130,055
17,152,049 10,130,055
CURRENT ASSETS
Debtors 5 3,011,422 7,519,772
Cash at bank and in hand 268,471 400,038
3,279,893 7,919,810
Creditors: Amounts Falling Due Within One Year 6 (26,222,946 ) (22,281,424 )
NET CURRENT ASSETS (LIABILITIES) (22,943,053 ) (14,361,614 )
TOTAL ASSETS LESS CURRENT LIABILITIES (5,791,004 ) (4,231,559 )
NET LIABILITIES (5,791,004 ) (4,231,559 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Income Statement (5,791,005 ) (4,231,560 )
SHAREHOLDERS' FUNDS (5,791,004) (4,231,559)
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
Mr Alexander Westwater
Director
19/01/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Pilot Lite Capital Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08508876 . 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. Given that the company is in a net deficit position the directors have obtained assurances from creditors and fellow group undertaking to continue to provide adequate funds to meets its obligations, and not to demand repayment of any funds due to them, until the company is in a financial position to do so. 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 measured reliably; and
  • the costs incurred and the costs to complete the contract can be measured reliably.
2.4. Investments
2.5. Interest Receivable
Interest income is recognised in profit or loss using the effective interest method.
2.6. Interest Payable
2.7. 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.
2.8. Holdings in subsidiaries
Holdings in subsidiaries are measured at cost less accumulated impairment.
Holdings in associates
Associates are held at cost less impairment.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2022: 4)
5 4
Page 3
Page 4
4. Investments
Subsidiaries Associates Total
£ £ £
Cost
As at 1 June 2022 7,350,000 2,780,055 10,130,055
Additions 7,021,994 - 7,021,994
As at 31 May 2023 14,371,994 2,780,055 17,152,049
Provision
As at 1 June 2022 - - -
As at 31 May 2023 - - -
Net Book Value
As at 31 May 2023 14,371,994 2,780,055 17,152,049
As at 1 June 2022 7,350,000 2,780,055 10,130,055
Subsidiaries
Details of the company's subsidiaries as at 31 May 2023 are as follows:
Name of undertaking Registered Office Class of shares held Direct holding Indirect holding
Mindful Snacker Company Limited 101 New Cavendish Street, London, W1W 6XH Ordinary 100.00% 100.00%
H2O Dynamics Limited 101 New Cavendish Street, London, W1W 6XH Ordinary 97.58% 97.58%
The Simple Root Company Limited 101 New Cavendish Street, London, W1W 6XH Ordinary 51.50% 51.50%
Pilot Lite Hydro Ventures Limited 101 New Cavendish Street, London, W1W 6XH Ordinary 100.00% 100.00%
Pilot Lite Nutrition Ventures II Limited 101 New Cavendish Street, London, W1W 6XH Ordinary 100.00% 100.00%
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 183,786 155,440
Amounts owed by group undertakings 2,827,636 7,364,332
3,011,422 7,519,772
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 7,379 7,548
Other taxes and social security 55,437 168,678
Other creditors 1,625 14,200
Amounts owed to group undertakings 26,158,505 22,090,998
26,222,946 22,281,424
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7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
8. Related Party Disclosures
During the year the company made sales of £142,000 (2022: £125,033) to companies under common control.
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