Light Hq Ltd

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Light Hq Ltd For The Year Ended 31 January 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Light Hq Ltd For The Year Ended 31 January 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of Light Hq Ltd , as a body, in accordance with the terms of our engagement letter dated 08 September 2021. Our work has been undertaken solely to prepare for your approval the accounts of Light Hq Ltd and state those matters that we have agreed to state to the directors of Light Hq Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Light Hq Ltd and its directors, as a body, for our work or for this report.

It is your duty to ensure that Light Hq Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Light Hq Ltd . You consider that Light Hq Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Light Hq Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

30th October 2025

Hub Accountants Limited

Chartered Accountants

6A Fridays Court

3-5 High Street

Ringwood

Hampshire

BH24 1AB

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Light Hq Ltd

Balance Sheet

As At 31 January 2025

Balance Sheet

Registered number: 09354866

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		515,188		539,036

			515,188		539,036
CURRENT ASSETS
Debtors	5	64,330		23,374
Cash at bank and in hand		490,443		363,320

		554,773		386,694
Creditors: Amounts Falling Due Within One Year	6	(76,567 )		(67,948 )

NET CURRENT ASSETS (LIABILITIES)			478,206		318,746

TOTAL ASSETS LESS CURRENT LIABILITIES			993,394		857,782

NET ASSETS			993,394		857,782

CAPITAL AND RESERVES
Called up share capital	7		10		10
Profit and Loss Account			993,384		857,772

SHAREHOLDERS' FUNDS			993,394		857,782

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Light Hq Ltd

Balance Sheet (continued)

As At 31 January 2025

For the year ending 31 January 2025 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 Robert Tuck

Director

30th October 2025

The notes on pages 4 to 6 form part of these financial statements.

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Light Hq Ltd

Notes to the Financial Statements

For The Year Ended 31 January 2025

Notes to the Financial Statements

1. General Information

Light Hq Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09354866 . The registered office is Unit 18 Vancouver Wharf, Hazel Road, Southampton, SO19 7BN.

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 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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Leasehold

Depreciated on a straight line basis over 25 years

2.4. 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.

...CONTINUED

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Light Hq Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

2.4. Taxation - continued

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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Land & Property
	Leasehold
	£
Cost
As at 1 February 2024	596,209

As at 31 January 2025	596,209

Depreciation
As at 1 February 2024	57,173
Provided during the period	23,848

As at 31 January 2025	81,021

Net Book Value
As at 31 January 2025	515,188

As at 1 February 2024	539,036

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Light Hq Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	1,780	264
Amounts owed by participating interests	60,487	20,987
Other debtors	2,063	2,123

	64,330	23,374

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	215
Other creditors	8,530	8,197
Taxation and social security	68,037	59,536

	76,567	67,948

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10	10

8. Related Party Transactions

At the date of the balance sheet there was an amount owed by Arlico Limited of £60,487 (£20,987 in 2024). Arlico Limited is owned by Hannah and Robert Tuck.

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