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# CITY OF LIGHTS COMMUNITY CELEBRATIONS COMMUNITY INTEREST COMPANY

## Company limited by guarantee

## Company Registration Number:
08128789 (England and Wales)

## Unaudited statutory accounts for the year ended 31 July 2025

## Period of accounts

## Start date: 1 August 2024

## End date: 31 July 2025

# CITY OF LIGHTS COMMUNITY CELEBRATIONS COMMUNITY INTEREST COMPANY

## Contents of the Financial Statements

for the Period Ended 31 July 2025

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |
Community Interest Report |

# CITY OF LIGHTS COMMUNITY CELEBRATIONS COMMUNITY INTEREST COMPANY

Directors' report period ended 31 July 2025

The directors present their report with the financial statements of the company for the period ended 31 July 2025

Principal activities of the company

The company's principal activity during the year continued to be the delivery of an inclusive community engagement program culminating in a one off outdoor cultural celebration in the city centre.

Directors

The directors shown below have held office during the whole of the period from
1 August 2024 to 31 July 2025

Miss Charlotte Elizabeth Williams
Mr Anthony Crosby

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
20 April 2026

And signed on behalf of the board by:
Name: Miss Charlotte Elizabeth Williams
Status: Director

# CITY OF LIGHTS COMMUNITY CELEBRATIONS COMMUNITY INTEREST COMPANY

## Profit And Loss Account

for the Period Ended 31 July 2025

| 2025 | 2024
--- | --- | ---
| £ | £
Turnover: | 11,638 | 23,165
Cost of sales: | ( 12,005 ) | ( 16,399 )
Gross profit(or loss): | (367) | 6,766
Distribution costs: | 0 | 0
Administrative expenses: | ( 2,071 ) | ( 1,449 )
Operating profit(or loss): | (2,438) | 5,317
Interest receivable and similar income: | 0 | 0
Interest payable and similar charges: | 0 | 0
Profit(or loss) before tax: | (2,438) | 5,317
Tax: | 463 | ( 1,010 )
Profit(or loss) for the financial year: | (1,975) | 4,307

# CITY OF LIGHTS COMMUNITY CELEBRATIONS COMMUNITY INTEREST COMPANY

## Balance sheet

As at 31 July 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Current assets
Debtors: | 3 | 5,245 | 4,782
Cash at bank and in hand: |  | 5,092 | 7,798
Total current assets: |  | 10,337 | 12,580
Creditors: amounts falling due within one year: | 4 | ( 587 ) | ( 855 )
Net current assets (liabilities): |  | 9,750 | 11,725
Total assets less current liabilities: |  | 9,750 | 11,725
Total net assets (liabilities): |  | 9,750 | 11,725
Members' funds
Profit and loss account: |  | 9,750 | 11,725
Total members' funds: |  | 9,750 | 11,725

The notes form part of these financial statements

# CITY OF LIGHTS COMMUNITY CELEBRATIONS COMMUNITY INTEREST COMPANY

## Balance sheet statements

For the year ending 31 July 2025 the company was entitled to exemption 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.

This report was approved by the board of directors on 20 April 2026
and signed on behalf of the board by:

Name: Miss Charlotte Elizabeth Williams
Status: Director

The notes form part of these financial statements

# CITY OF LIGHTS COMMUNITY CELEBRATIONS COMMUNITY INTEREST COMPANY

## Notes to the Financial Statements

for the Period Ended 31 July 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  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. 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.

  Other accounting policies

  Taxation A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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. Provisions Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

# CITY OF LIGHTS COMMUNITY CELEBRATIONS COMMUNITY INTEREST COMPANY

## Notes to the Financial Statements

for the Period Ended 31 July 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 2 | 2

# CITY OF LIGHTS COMMUNITY CELEBRATIONS COMMUNITY INTEREST COMPANY

## Notes to the Financial Statements

for the Period Ended 31 July 2025

## 3. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Other debtors | 5,245 | 4,782
Total | 5,245 | 4,782

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.

# CITY OF LIGHTS COMMUNITY CELEBRATIONS COMMUNITY INTEREST COMPANY

## Notes to the Financial Statements

for the Period Ended 31 July 2025

## 4. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Trade creditors | 18 | 200
Taxation and social security | 0 | 112
Other creditors | 569 | 543
Total | 587 | 855

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.

# COMMUNITY INTEREST ANNUAL REPORT

### CITY OF LIGHTS COMMUNITY CELEBRATIONS COMMUNITY INTEREST COMPANY

### Company Number: 08128789 (England and Wales)

### Year Ending: 31 July 2025

Company activities and impact

City of Lights uses creativity to inspire the community to make and experience parades, workshops, garden installations and light projects across Cornwall. We specialise in lantern making, however we do work across a number of creative platforms and explore the possibilities of applying light as a spectacle. We work with a broad range of ages and abilities.

Consultation with stakeholders

Stakeholders have been project based. Each project has been designed to suit the client's brief and to benefit the community. We bring our activity and tailor it to suit our stakeholders and audience. Key partners for this period were local schools and community groups.

Directors' remuneration

No remuneration was received

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
20 April 2026

And signed on behalf of the board by:
Name: Charlotte Williams
Status: Director