ACCOUNTS - Final Accounts preparation

Analysis of the maturity of loans is given below:

Registered number: 11446177

LIGHTHOUSE LEARNING LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2025

LIGHTHOUSE LEARNING LTD

REGISTERED NUMBER: 11446177

BALANCE SHEET

AS AT 31 JULY 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		151		302
			151		302
Current assets
Debtors: amounts falling due within one year	5	104,588		25,323
Cash at bank and in hand	6	3,388		20,510
		107,976		45,833
Creditors: amounts falling due within one year	7	(82,847)		(36,541)
Net current assets			25,129		9,292
Total assets less current liabilities			25,280		9,594
Creditors: amounts falling due after more than one year	8		-		(1,640)

Net assets			25,280		7,954

Capital and reserves
Called up share capital	10	2
Profit and loss account	25,270	7,952
	25,280	7,954

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LIGHTHOUSE LEARNING LTD

REGISTERED NUMBER: 11446177

BALANCE SHEET (CONTINUED)

AS AT 31 JULY 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 12 September 2025.

Johnny Pele Tsiattalou

Director

The notes on pages 3 to 7 form part of these financial statements.

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LIGHTHOUSE LEARNING LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1.	General information

Lighthouse Learning Ltd is a private company limited by shares which was incorporated in England and Wales. The company's registered address is 69 St Marys Road, London, W5 5RG.
The financial statements are presented in Pounds Sterling and rounded to the nearest pound.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue 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 revenue 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; and

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

2.3

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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

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LIGHTHOUSE LEARNING LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

2.Accounting policies (continued)

2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

				Plant and machinery	-	3 year straight line basis
				Office equipment	-	4 year straight line basis

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

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LIGHTHOUSE LEARNING LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

4.	Tangible fixed assets

	Plant and machinery	Office equipment	Total
	£	£	£
Cost or valuation
At 1 August 2024	453	15,559	16,012
At 31 July 2025	453	15,559	16,012
Depreciation
At 1 August 2024	151	15,559	15,710
Charge for the year on owned assets	151	-	151
At 31 July 2025	302	15,559	15,861
Net book value
At 31 July 2025	151	-	151
At 31 July 2024	302	-	302

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LIGHTHOUSE LEARNING LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Debtors

					2025	2024
					£	£


Trade debtors	23,953	4,883
Amounts owed by group undertakings	80,635	20,440
	104,588	25,323

6.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	3,388	20,510
	3,388	20,510

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Bank loans	1,830	3,300
Trade creditors	1,800	1,800
Corporation tax	4,451	3,660
Other taxation and social security	8,181	-
Other creditors	61,485	22,831
Accruals	5,100	4,950
	82,847	36,541

8.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

Bank loans	-	1,640
	-	1,640

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LIGHTHOUSE LEARNING LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Amounts falling due within one year
Bank loans	1,831	3,300
Amounts falling due 1-2 years
Bank loans	-	1,640


	1,831	4,940

10.	Controlling party

The ultimate controlling parties are Mr J Tsiattalou and Mr C Robert due to their joint 100% ownership of the parent company, Lighthouse Tuition Group Ltd.

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