2023-08-012024-07-312024-07-31false12715887Lighthouse Sustainability 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Lighthouse Sustainability Limited

Registered Number
12715887
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

Lighthouse Sustainability Limited
Company Information
for the year from 1 August 2023 to 31 July 2024

Director

Ms E L Parsons

Registered Address

Northcot
Hyde Lane
Newnham
GL14 1HQ

Registered Number

12715887 (England and Wales)
Lighthouse Sustainability Limited
Statement of Financial Position
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3604615
604615
Current assets
Debtors411,88422,488
Cash at bank and on hand87,76170,330
99,64592,818
Creditors amounts falling due within one year5(20,909)(26,995)
Net current assets (liabilities)78,73665,823
Total assets less current liabilities79,34066,438
Provisions for liabilities6(119)(117)
Net assets79,22166,321
Capital and reserves
Called up share capital11
Profit and loss account79,22066,320
Shareholders' funds79,22166,321
The financial statements were approved and authorised for issue by the Director on 12 March 2025, and are signed on its behalf by:
Ms E L Parsons
Director
Registered Company No. 12715887
Lighthouse Sustainability Limited
Notes to the Financial Statements
for the year ended 31 July 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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. 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 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 period can be measured reliably; and - the costs incurred and the costs to complete the contract can be measured reliably.
Employee benefits
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 Balance Sheet. The assets of the plan are held separately from the company in independently administered funds.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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. Depreciation is provided on the following basis: Office equipment - 30% reducing balance 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.

Reducing balance (%)
Office Equipment30
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

20242023
Average number of employees during the year32
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 August 231,4671,467
Additions178178
At 31 July 241,6451,645
Depreciation and impairment
At 01 August 23852852
Charge for year189189
At 31 July 241,0411,041
Net book value
At 31 July 24604604
At 31 July 23615615
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables7,81622,488
Other debtors2,565-
Prepayments and accrued income1,503-
Total11,88422,488
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1,1932,195
Taxation and social security19,08623,772
Other creditors5511,028
Accrued liabilities and deferred income79-
Total20,90926,995
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)119117
Total119117
7.Related party transactions
During the year the company operated a loan account with the director of the company. The amount due to them at the year end was £493. This loan is interest free and repayable on demand.