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2021-06-30 04871461 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 04871461 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 04871461 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 04871461 dpl-frs:Item9 2021-07-01 2022-06-30 04871461 dpl-frs:Item9 2021-06-30 04871461 dpl-frs:Item9 2022-06-30 04871461 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 04871461 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 04871461 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 04871461 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 04871461 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 04871461 dpl-frs:Item10 2021-07-01 2022-06-30 04871461 dpl-frs:Item10 2021-06-30 04871461 dpl-frs:Item10 2022-06-30 04871461 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 04871461 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 04871461 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 04871461 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 04871461 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 04871461 dpl-frs:Item11 2021-07-01 2022-06-30 04871461 dpl-frs:Item11 2021-06-30 04871461 dpl-frs:Item11 2022-06-30 04871461 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 04871461 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 04871461 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 04871461 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 04871461 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 04871461 dpl-frs:Item12 2021-07-01 2022-06-30 04871461 dpl-frs:Item12 2021-06-30 04871461 dpl-frs:Item12 2022-06-30 04871461 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 04871461 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 04871461 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 04871461 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 04871461 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 04871461 1 2021-07-01 2022-06-30 04871461 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 04871461
Light Group Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 04871461
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,519,934 12,522,046
Investments 5 798,532 1,012,958
14,318,466 13,535,004
CURRENT ASSETS
Debtors 6 5,571 31,653
Cash at bank and in hand 1,512,161 1,310,547
1,517,732 1,342,200
Creditors: Amounts Falling Due Within One Year 7 (991,330 ) (906,038 )
NET CURRENT ASSETS (LIABILITIES) 526,402 436,162
TOTAL ASSETS LESS CURRENT LIABILITIES 14,844,868 13,971,166
Creditors: Amounts Falling Due After More Than One Year 8 (4,745,219 ) (5,126,357 )
NET ASSETS 10,099,649 8,844,809
CAPITAL AND RESERVES
Called up share capital 9 4 4
Profit and Loss Account 10,099,645 8,844,805
SHAREHOLDERS' FUNDS 10,099,649 8,844,809
Page 1
Page 2
For the year ending 30 June 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 Profit and Loss Account.
On behalf of the board
Mr David Light
Director
01/03/2024
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Light Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04871461 . The registered office is The Grange, Gloucester Road, Staverton, Cheltenham, GL51 0TF.
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 recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Interest income is recognised in the Profit and Loss Account and Statement of Retained Earnings using the
effective interest method.
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:
Freehold Not depreciated
Motor Vehicles 25% straight line
2.4. 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 non-puttable ordinary shares.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in the case of an out right short term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.
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, impairment loss is recognised in the Profit and Loss and Statement of Retained Earnings.
For financial assets measured at amortised cost, the impairment loss is measured as the difference between an assets carrying amount and the present value of estimated cash flows discounted at the assets original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet 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.
Page 3
Page 4
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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Investments
Investments in subsidiaries are measured at cost less accumulated impairment.
2.7. 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.
2.8. Finance costs
Finance costs are charged to the Statement of Income and Retained Earnings 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.
2.9. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 July 2022 12,522,046
Additions 997,888
As at 30 June 2023 13,519,934
Net Book Value
As at 30 June 2023 13,519,934
As at 1 July 2022 12,522,046
Page 4
Page 5
5. Investments
Unlisted
£
Cost
As at 1 July 2022 1,012,958
Transfers (250,000 )
Other 35,574
As at 30 June 2023 798,532
Provision
As at 1 July 2022 -
As at 30 June 2023 -
Net Book Value
As at 30 June 2023 798,532
As at 1 July 2022 1,012,958
Details of subsidiary undertakings:
Light Developments Limited
Registered office address: The Grange, Gloucster Road, Staverton, Cheltenham, Gloucestershire, GL51 0TF
Proportion of ordinary shares held: 100%
Principal activity: The principal activity of the company is operation and management of static residential and holiday accommodation parks and the purchase and sale of such accommodation.
Formatsunny Limited
Registered office address: The Grange, Gloucster Road, Staverton, Cheltenham, Gloucestershire, GL51 0TF
Proportion of ordinary shares held: 100%
Principal activity: Non trading company
Investment in LLP
The profit share received during the year is based on the financial statements of Light Parks & Leisure LLP.
6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income - 726
Other debtors - 25,000
Deferred tax current asset 5,571 5,927
5,571 31,653
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 490,799 673,278
Corporation tax 90,846 112,218
Other creditors 14,067 11,628
Accruals and deferred income 4,500 4,500
Amounts owed to group undertakings 391,118 104,414
991,330 906,038
Amounts owed to group undertakings are unsecured, interest free and repayable on demand.
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8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 4,745,219 5,126,357
4,745,219 5,126,357
(a) Bank loan 1 of £nil (2022: £116,112) bears interest at the rate of 1.1% above base rate and is repayable in instalments until maturity in March 2023. The bank loan is secured by a fixed and floating charge over certain of the company’s assets.
(c) Bank loan 2 of £nil (2022: £49,694) bears interest at the rate of 1.1% above base rate and is repayable in instalments until maturity in January 2023. The bank loan is secured by a fixed and floating charge over certain of the company’s assets.
(d) Bank loan 3 of £166,912 (2022: £234,103) bears interest at the rate of 2.34% above base rate and is
repayable in instalments until maturity in October 2025. The bank loan is secured by a fixed and floating charge over certain of the company’s assets.
(e) Bank loan 4 of £391,414 (2022: £458,518) bears interest at the rate of 2.24% above base rate and is
repayable in instalments until maturity in March 2028. The bank loan is secured by a fixed and floating charge over certain of the company’s assets.
(f) Bank loan 5 of £516,704 (2022: £567,169) bears interest at the rate of 1.9% above base rate and is repayable in instalments until maturity in January 2031. The bank loan is secured by a fixed and floating charge over certain of the company’s assets.
(g) Bank loan 6 of £781,132 (2022: £853,236) bears interest at the rate of 2% above base rate and is repayable in instalments until maturity in November 2031. The bank loan is secured by a fixed and floating charge over certain of the company’s assets.
(h) Bank loan 7 of £2,557,400 (2022: £2,662,421) bears interest at the rate of 1.8% above base rate and is
repayable in instalments until maturity in March 2035 (terms are reviewed at March 2025). The bank loan is secured by a fixed and floating charge over certain of the company’s assets.
(i) Bank loan 8 of £442,181 (2022: £462,115) bears interest at the rate of 2.72% above base rate and is repayable in instalments until maturity in February 2037. The bank loan is secured by a fixed and floating charge over certain of the company’s assets.
(j) Bank loan 9 of £380,275 (2022: £396,267) bears interest at the rate of 2.72% above base rate and is repayable in instalments until maturity in July 2037. The bank loan is secured by a fixed and floating charge over certain of the company’s assets.
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2023 2022
£ £
Bank loans 2,788,823 3,100,733
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 4 4
10. Contingent Liabilities
The company has given gurantees to its bankers in respect of the bank overdraft and loans of Light Developments Limited. At 30 June 2023, the total bank borrowings of Light Developments Limited amounted to £137,540 (2022:£90,664).
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11. Related Party Transactions
The company has charged rent and management charges of £643,000 (2022: £643,000) to Light Developments Limited, a subsidiary company. The company has received a dividend of £950,000 (2022: £525,000) from Light Development Limited, a subsidiary company.
At 30 June 2023, included in creditors is £391,148 (2022: £104,414) due to Light Developments Limited. These amounts are interest free, unsecured and have no fixed terms for repayment.
The share of the profit received from Light Parks & Leisure LLP for the period amounted to £35,574 (2022: £51,281).
The directors have provided personal guarantees amounting to £200,000 (2022: £200,000) in respect of the company bank borrowings.
Included within other creditors within creditors:amounts falling due within one year is £10,012 (2022: £8,012) owed to Mr D F and Mrs M T Light.
12. Ultimate Controlling Party
Mr D F and Mrs M T Light are considered together to be the ultimate controlling parties by virtue of their shareholding.
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