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Lighthouse Advisors Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 May 2025

Lighthouse Advisors Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

Lighthouse Advisors Limited

Company Information

Directors | Mr S Holness Mrs M Holness

Registered Office | Suite 5 Corum 2 Corum Office Park Crown Way Warmley Bristol BS30 8FJ

Registered Number | 09601100

Accountants | Verinder Powell Associates Limited Suite 5 Corum 2 Corum Office Park Crown Way Warmley Bristol BS30 8FJ

Lighthouse Advisors Limited

(Registration number: 09601100)
Balance Sheet as at 31 May 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 10,313 | 11,524
Current assets |  |  |
Debtors | 5 | 52,031 | 30,119
Cash at bank and in hand |  | 47,571 | 40,456
|  | 99,602 | 70,575
Creditors: Amounts falling due within one year | 6 | (86,984) | (63,711)
Net current assets |  | 12,618 | 6,864
Total assets less current liabilities |  | 22,931 | 18,388
Provisions for liabilities |  | (2,578) | (3,427)
Net assets |  | 20,353 | 14,961
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 20,253 | 14,861
Shareholders' funds |  | 20,353 | 14,961

For the financial year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 February 2026 and signed on its behalf by:

......................................... Mr S Holness Director

Lighthouse Advisors Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Suite 5 Corum 2
Corum Office Park
Crown Way
Warmley
Bristol
BS30 8FJ

These financial statements were authorised for issue by the Board on 22 February 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime). There have been no material departures from the Financial Reporting Standard 102 1A.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The financial statements are prepared in Pounds Sterling (£), and are rounded to the nearest pound.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
- the amount of revenue can be reliably measured;
- it is probable that future economic benefits will flow to the entity;
- and specific criteria have been met for each of the company's activities.

Lighthouse Advisors Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Asset class | Depreciation method and rate
Plant and machinery | - 10% on cost & 25% on cost
Computer equipment | - 25% on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Lighthouse Advisors Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

The company operates a define contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. Once the contributions have been paid, the company has no further payment obligations.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Lighthouse Advisors Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

4 | Tangible assets

| Plant and machinery £ | Computer equipment £ | Total £
Cost or valuation
At 1 June 2024 | 18,989 | 16,806 | 35,795
Additions | - | 2,626 | 2,626
At 31 May 2025 | 18,989 | 19,432 | 38,421
Depreciation
At 1 June 2024 | 12,390 | 11,881 | 24,271
Charge for the year | 1,536 | 2,301 | 3,837
At 31 May 2025 | 13,926 | 14,182 | 28,108
Carrying amount
At 31 May 2025 | 5,063 | 5,250 | 10,313
At 31 May 2024 | 6,599 | 4,925 | 11,524

5 | Debtors

| 2025 £ | 2024 £
Trade debtors | 27,300 | 20,839
Prepayments and accrued income | 24,731 | 9,280
| 52,031 | 30,119

6 | Creditors

Due within one year | Note | 2025 £ | 2024 £
Amounts owed to related parties | 7 | 62,000 | 34,389
Taxation and social security |  | 21,806 | 26,175
Accruals and deferred income |  | 3,178 | 3,147
|  | 86,984 | 63,711

Lighthouse Advisors Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

7 | Related party transactions

Loans from related parties

2025 | Key management £ | Total £
At start of period | 34,389 | 34,389
Advanced | 86,248 | 86,248
Repaid | (58,637) | (58,637)
At end of period | 62,000 | 62,000

2024 | Key management £ | Total £
At start of period | 57,913 | 57,913
Advanced | 76,627 | 76,627
Repaid | (100,151) | (100,151)
At end of period | 34,389 | 34,389

Terms of loans from related parties

Loans from key management are interest free and repayable on demand.