REGISTERED NUMBER: 03788959 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

LIGHTHOUSE DEVELOPMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K R Thomas

G F Thomas

SECRETARY:

K R Thomas

REGISTERED OFFICE:

The Stables

23b Lenten Street

Alton

Hampshire

GU34 1HG

REGISTERED NUMBER:

03788959 (England and Wales)

ACCOUNTANTS:

LFM

Chartered Certified Accountants

The Stables

23b Lenten Street

Alton

Hampshire

GU34 1HG

FIXED ASSETS

Tangible assets

4

9,985

13,210

Investments

5

249

249

10,234

13,459

CURRENT ASSETS

Stocks

155,178

107,148

Debtors

6

982,229

861,474

Cash at bank

901

595

1,138,308

969,217

CREDITORS

Amounts falling due within one year

7

532,839

73,803

NET CURRENT ASSETS

605,469

895,414

TOTAL ASSETS LESS CURRENT LIABILITIES

615,703

908,873

CREDITORS

Amounts falling due after more than one year

8

532,292

897,068

NET ASSETS

83,411

11,805

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

83,311

11,705

SHAREHOLDERS' FUNDS

83,411

11,805

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2026 and were signed on its behalf by:

G F Thomas - Director

1.	STATUTORY INFORMATION

Lighthouse Developments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements

The financial statements contain information about Lighthouse Developments Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost, 25% on reducing balance and 20% straight line

Investments in subsidiaries and associates

Investments in subsidiary and associate undertakings are recognised at cost.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

37,487

Additions

1,932

At 31 December 2025

39,419

DEPRECIATION

At 1 January 2025

24,277

Charge for year

5,157

At 31 December 2025

29,434

NET BOOK VALUE

At 31 December 2025

9,985

At 31 December 2024

13,210

5.	FIXED ASSET INVESTMENTS

Interest

Shares in

Interest

in other

group

in

participating

undertakings

associate

interests

Totals

£

£

£

£

COST

At 1 January 2025

-

99

150

249

Reclassification/transfer

200

(50

)

(150

)

-

At 31 December 2025

200

49

-

249

NET BOOK VALUE

At 31 December 2025

200

49

-

249

At 31 December 2024

-

99

150

249

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Amounts recoverable on contract

200,000

200,000

Other debtors

129,932

219,445

329,932

419,445

Amounts falling due after more than one year:

Amounts owed by participating interests

652,297

442,029

Aggregate amounts

982,229

861,474

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

3,180

3,180

Amounts owed to participating interests

68,580

49,580

Taxation and social security

58,959

19,043

Other creditors

402,120

2,000

532,839

73,803

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

9,261

12,586

Other creditors

523,031

884,482

532,292

897,068

9.	ULTIMATE CONTROLLING PARTY

The company is jointly controlled by Mr G Thomas and Mrs K Thomas.