Company registration number 07850441 (England and Wales)
THE LIGHTING INDUSTRY ASSOCIATION LIMITED
(A COMPANY LIMITED BY GUARANTEE)
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
PAGES FOR FILING WITH REGISTRAR
THE LIGHTING INDUSTRY ASSOCIATION LIMITED
(A COMPANY LIMITED BY GUARANTEE)
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 12
THE LIGHTING INDUSTRY ASSOCIATION LIMITED
(A COMPANY LIMITED BY GUARANTEE)
BALANCE SHEET
AS AT
31 DECEMBER 2024
31 December 2024
- 1 -
2024
2023
as restated
Notes
£
£
£
£
Fixed assets
Tangible assets
4
1,335,724
1,357,775
Investment property
5
287,500
287,500
Investments
6
1,001
1,001
1,624,225
1,646,276
Current assets
Debtors
8
624,093
583,004
Cash at bank and in hand
1,009,257
795,751
1,633,350
1,378,755
Creditors: amounts falling due within one year
9
(1,629,071)
(1,701,279)
Net current assets/(liabilities)
4,279
(322,524)
Total assets less current liabilities
1,628,504
1,323,752
Creditors: amounts falling due after more than one year
10
(144,826)
(151,629)
Provisions for liabilities
11
-
0
(444,619)
Net assets
1,483,678
727,504
Reserves
Income and expenditure account
1,483,678
727,504
Total members' funds
1,483,678
727,504

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income and expenditure account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 18 September 2025 and are signed on its behalf by:
Mr D Barnwell
Director
Company registration number 07850441 (England and Wales)
THE LIGHTING INDUSTRY ASSOCIATION LIMITED
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2024
- 2 -
Income and expenditure
£
As restated for the period ended 31 December 2023:
Balance at 1 January 2023
533,609
Year ended 31 December 2023:
Surplus and total comprehensive income
193,895
Balance at 31 December 2023
727,504
Year ended 31 December 2024:
Surplus and total comprehensive income
756,174
Balance at 31 December 2024
1,483,678
THE LIGHTING INDUSTRY ASSOCIATION LIMITED
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- 3 -
1
Accounting policies
Company information

The Lighting Industry Association Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is Stafford Park 7, Telford, Shropshire, TF3 3BQ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties at fair value. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Income and expenditure

Income and expenses are included in the financial statements as they become receivable or due.

Income is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover 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.

Income 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 turnover 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

- the costs incurred and the costs to complete the contract can be measured reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases (excluding land which is not depreciated):

Freehold land and buildings
2% straight line on the impaired value
Plant and equipment
10% - 25% straight line and 25% - 33% reducing balance
Computers
33% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to surplus or deficit.

THE LIGHTING INDUSTRY ASSOCIATION LIMITED
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 4 -
1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in surplus or deficit.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in surplus or deficit, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in surplus or deficit, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.

THE LIGHTING INDUSTRY ASSOCIATION LIMITED
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 5 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

THE LIGHTING INDUSTRY ASSOCIATION LIMITED
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 6 -
1.10
Provisions

Provisions are recognised when the company has a legal or constructive present obligation as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision i s measured at present value, the unwinding of the discount is recognised as a finance cost in surplus or deficit in the period in which it arises.

1.11
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.13
Leases
As lessor

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

1.14
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

Government grants relating to turnover are recognised as income over the periods when the related costs are incurred. Grants relating to an asset are recognised in income systematically over the asset's expected useful life. If part of such a grant is deferred it is recognised as deferred income rather than being deducted from the asset's carrying amount.

1.15
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

1.16

Prior period error

In 2015, the company received a grant for the development of a property. A claw back provision w as been previously accounted for, in the profit and loss account, as a result of the conditions of the grant not being met.

A prior period adjustment was necessary as a result of the incorrect recognition of the claw back resulting in overstatement of deferred income relating to the grant received for the development of a property. This resulted in a restatement of the prior years profit and equity, as illustrated in note 18.

THE LIGHTING INDUSTRY ASSOCIATION LIMITED
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 7 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

Useful economic lives of non-current assets

The useful economic lives of non-current assets have been derived from the judgement of the directors, using their best estimate of the write-down period.

Grant income

Grant income has been recognised under the accruals model. Grants relating to expenditure on tangible fixed assets are credited to the profit or loss at the same rate as the depreciation on on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.

Bad debt provision

Having taken into consideration the historic and current level of bad debts, the directors consider it appropriate to have a bad debt provision in place which is calculated based on the ageing of debts (being debts older than 6 months). The relevant figure is then adjusted accordingly, if it is considered necessary, as a result of significant bad debts and/or due to underlying economic conditions which suggest a higher than normal risk of bad debts.

Provisions - other than bad debts

In recognising provisions, the company evaluates the extent to which it is probable that it has incurred a legal or constructive obligation in respect of past events and the probability that there will be an outflow of benefits as a result. The judgments used to recognise provisions are based on currently known factors which may vary over time. The level of provisions is estimated by the management taking into consideration all available information at the reporting date.

Freehold property valuation

Freehold properties are measured at market value, which is not considered to be materially different from the

fair value, at the year end date. The directors estimate the market value of the properties at each year end

taking into consideration the underlying market conditions and evidence of transaction prices for similar

properties in the area.

Investment properties

Investment properties are measured at market value, which is not considered to be materially different from the fair value, at the year end date. The directors estimate the market value of the properties at each year end taking into consideration the underlying market conditions and evidence of transaction prices for similar properties in the area.

THE LIGHTING INDUSTRY ASSOCIATION LIMITED
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 8 -
3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
19
18
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 January 2024
2,453,115
1,458,358
3,911,473
Additions
-
0
97,615
97,615
Disposals
-
0
(51,253)
(51,253)
At 31 December 2024
2,453,115
1,504,720
3,957,835
Depreciation and impairment
At 1 January 2024
1,262,440
1,291,258
2,553,698
Depreciation charged in the year
28,025
91,641
119,666
Eliminated in respect of disposals
-
0
(51,253)
(51,253)
At 31 December 2024
1,290,465
1,331,646
2,622,111
Carrying amount
At 31 December 2024
1,162,650
173,074
1,335,724
At 31 December 2023
1,190,675
167,100
1,357,775

5
Investment property
2024
£
Fair value
At 1 January 2024 and 31 December 2024
287,500

During the previous financial year the company began renting part of the building to a third party tenant and as a result the fair value of the relevant portion of the property w as transferred to investment property. The fair value of the investment property w as arrived at on the basis of a valuation carried out on 18 January 2022 by Bulleys Bradbury Chartered Surveyors, who are not connected with the company. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties. The directors do not believe there has been any material change in the fair value of the property since this date. The property was transferred from Lumicom Limited on the 31 December 2022 at a cost of £575,000. Half of the property is used as an investment property, the cost of which is £287,500.

THE LIGHTING INDUSTRY ASSOCIATION LIMITED
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 9 -
6
Fixed asset investments
2024
2023
£
£
Investment in subsidiary undertakings
1,001
1,001
7
Subsidiaries

Details of the company's subsidiaries at 31 December 2024 are as follows:

Name of undertaking
Address
Class of
% Held
shares held
Direct
Sustainalite Limited
1
Ordinary
100.00
LIA Laboratories Limited
1
Ordinary
100.00
Lumicom Limited
1
Limited by guarantee
100.00
The Lighting Association Limited
1
Limited by guarantee
100.00

Registered office addresses (all UK unless otherwise indicated):

1
Stafford Park 7, Telford, Shropshire, TF3 3BQ
8
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
518,441
483,914
Other debtors
105,652
99,090
624,093
583,004
9
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
139,576
168,022
Amounts owed to group undertakings
-
0
295,000
Taxation and social security
159,325
202,467
Other creditors
1,330,170
1,035,790
1,629,071
1,701,279
10
Creditors: amounts falling due after more than one year
2024
2023
£
£
Other creditors
144,826
151,629
THE LIGHTING INDUSTRY ASSOCIATION LIMITED
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 10 -
11
Provisions for liabilities
2024
2023
£
£
Grant claw back
-
444,619
12
Related party transactions

As at the year end the company owed Lumicom Limited, it's wholly owned subsidiary, £Nil (202 3: £2 95,000). This loan wa s interest free and ha d no fixed repayment terms other than it was repayable on demand. The full loan account balance of £295,000 was written off at the year end date and remaining cash balances in Lumicom Limited amounting to £411,853 was transferred to the company in preparation for wind up of Lumicom Limited.

13
Operating lease commitments
Lessor
At the reporting end date the company had contracted with tenanats for the following minimum lease payments:
2024
2023
Future amounts receivable under operating leases:
£
£
Total commitments
32,792
57,646
14
Capital commitments

Amounts contracted for but not provided in the financial statements:

2024
2023
£
£
Acquisition of tangible assets
-
49,100

The relevant tangible assets relate d to a Learning Management system, CRM and development of the website.

15
Events after the reporting date

The company has acquired a new battery pack for its laboratory after the balance sheet date amounting to £42,112.

16
Members' liability

The company is limited by guarantee and does not have share capital and consequently the liability its of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.

THE LIGHTING INDUSTRY ASSOCIATION LIMITED
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 11 -
17
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 December 2024 and of its surplus for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Samantha Daniels
Statutory Auditor:
Shaw Gibbs (Audit) Limited
Date of audit report:
19 September 2025
18
Prior period adjustment
Changes to the balance sheet
As previously reported
Adjustment
As restated at 31 Dec 2023
£
£
£
Creditors due within one year
Deferred income
(994,912)
30,111
(964,801)
Creditors due after one year
Deferred income
(566,137)
414,508
(151,629)
Net assets
282,885
444,619
727,504
Capital and reserves
Profit and loss reserves
282,885
444,619
727,504
Changes to the profit and loss account
As previously reported
Adjustment
As restated
Period ended 31 December 2023
£
£
£
Exceptional items
(444,619)
444,619
-
(Loss)/profit for the financial period
(250,724)
444,619
193,895
THE LIGHTING INDUSTRY ASSOCIATION LIMITED
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
18
Prior period adjustment
(Continued)
- 12 -
Reconciliation of changes in equity
1 January
31 December
2023
2023
£
£
Adjustments to prior year
Adjustment of exceptional item
-
444,619
Equity as previously reported
533,609
282,885
Equity as adjusted
533,609
727,504
Analysis of the effect upon equity
Profit and loss reserves
-
444,619
Reconciliation of changes in (deficit)/surplus for the previous financial period
2023
£
Adjustments to prior year
Adjustment of exceptional item
444,619
Deficit as previously reported
(250,724)
Surplus as adjusted
193,895
Notes to reconciliation

A prior period adjustment was necessary as a result of the incorrect recognition of the claw back resulting in overstatement of deferred income relating to the grant received for the development of a property. This resulted in a restatement of the prior years profit and equity, as illustrated above.

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