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LIGHTHOUSE POOLS LIMITED

Registered Number
09468255
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2025

LIGHTHOUSE POOLS LIMITED
Company Information
for the year from 1 July 2024 to 30 June 2025

Director

PHILLIPS, Daniel James

Registered Address

Unit 7 Meadow Close
Langage Business Park
Plymouth
PL7 5EX

Registered Number

09468255 (England and Wales)
LIGHTHOUSE POOLS LIMITED
Balance Sheet as at
30 June 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Intangible assets35,6368,016
Tangible assets4212,222262,531
217,858270,547
Current assets
Stocks51,298,4841,016,343
Debtors61,357,7311,183,335
Cash at bank and on hand1,2573,099
2,657,4722,202,777
Creditors amounts falling due within one year7(2,299,239)(2,000,486)
Net current assets (liabilities)358,233202,291
Total assets less current liabilities576,091472,838
Creditors amounts falling due after one year8(327,069)(406,514)
Provisions for liabilities10(47,159)-
Net assets201,86366,324
Capital and reserves
Called up share capital1,1111,030
Profit and loss account200,75265,294
Shareholders' funds201,86366,324
The financial statements were approved and authorised for issue by the Director on 28 August 2025, and are signed on its behalf by:
PHILLIPS, Daniel James
Director
Registered Company No. 09468255
LIGHTHOUSE POOLS LIMITED
Notes to the Financial Statements
for the year ended 30 June 2025

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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
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.
Intangible assets
Tangible fixed assets are stated at cost or valuation less amortisation
Research and development
Expenditure on research is written off against profits in the year in which it is incurred. Development expenditure is capitalised and amortised over its useful life.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-10
Plant and machinery-5
Vehicles15-
Office Equipment-5
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20252024
Average number of employees during the year1715
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 July 2415,42015,420
At 30 June 2515,42015,420
Amortisation and impairment
At 01 July 247,4047,404
Charge for year2,3802,380
At 30 June 259,7849,784
Net book value
At 30 June 255,6365,636
At 30 June 248,0168,016
4.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Office Equipment

Total

£££££
Cost or valuation
At 01 July 2440,333261,98576,79436,415415,527
Additions-14,100-5,39719,497
Disposals-(6,000)(18,170)-(24,170)
At 30 June 2540,333270,08558,62441,812410,854
Depreciation and impairment
At 01 July 2412,714102,86513,07124,346152,996
Charge for year4,03339,7798,1657,43559,412
On disposals-(5,200)(8,576)-(13,776)
At 30 June 2516,747137,44412,66031,781198,632
Net book value
At 30 June 2523,586132,64145,96410,031212,222
At 30 June 2427,619159,12063,72312,069262,531
5.Stocks

2025

2024

££
Finished goods1,298,4841,016,343
Total1,298,4841,016,343
6.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables976,135849,742
Other debtors320,738285,657
Prepayments and accrued income60,85847,936
Total1,357,7311,183,335
Included within Other Debtors is an amount of £267,702 (£232,702 - 2024) in relation to Directors Loan Accounts. The loans have no fixed repayment term.
7.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables1,042,004806,906
Bank borrowings and overdrafts948,967992,075
Taxation and social security299,797197,272
Finance lease and HP contracts2,4671,838
Other creditors6,0042,395
Total2,299,2392,000,486
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.
8.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts309,923386,902
Other creditors17,14619,612
Total327,069406,514
9.Obligations under finance leases

2025

2024

££
Finance lease and HP contracts19,61221,451
10.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)47,159-
Total47,159-