Lighthouse Instruments Europe Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 10703591

		31 August 2026		31 December 2025
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors	5	270		32,580
Cash at bank and in hand		22,235		16,188

		22,505		48,768
Creditors: Amounts Falling Due Within One Year	6	(22,405 )		(2,852 )

NET CURRENT ASSETS (LIABILITIES)			100		45,916

TOTAL ASSETS LESS CURRENT LIABILITIES			100		45,916

NET ASSETS			100		45,916

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			-		45,816

SHAREHOLDERS' FUNDS			100		45,916

For the period ending 31 August 2026 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

R Millett

Director

29 September 2026

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Lighthouse Instruments Europe Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10703591 . The registered office is Marine House, 151 Western Road, Haywards Heath, West Sussex, RH16 3LH.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

In assessing whether the going concern assumption is appropriate, the directors have considered all available information about the future, which is at least, but is not limited to, 12 months from the date when the financial statements are authorised for issue.

2.3. 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.

2.4. 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:

Computer Equipment

25% straight line

2.5. 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.

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 period, 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.

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Lighthouse Instruments Europe Limited

Notes to the Financial Statements (continued)

For the Period 1 January 2026 to 31 August 2026

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2 (2025: 2)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 January 2026	8,209
Disposals	(8,209 )

As at 31 August 2026	-

Depreciation
As at 1 January 2026	8,209
Disposals	(8,209 )

As at 31 August 2026	-

Net Book Value
As at 31 August 2026	-

As at 1 January 2026	-

5. Debtors

	31 August 2026	31 December 2025
	£	£
Due within one year
Amounts owed by group undertakings	-	32,406
Other debtors	270	174

	270	32,580

6. Creditors: Amounts Falling Due Within One Year

	31 August 2026	31 December 2025
	£	£
Trade creditors	2,288	300
Amounts owed to group undertakings	18,965	-
Other creditors	593	1,250
Taxation and social security	559	1,302

	22,405	2,852

7. Dividends

	31 August 2026	31 December 2025
	£	£
On equity shares:
Final dividend paid	48,200	-

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Lighthouse Instruments Europe Limited

Notes to the Financial Statements (continued)

For the Period 1 January 2026 to 31 August 2026

8. Ultimate Controlling Party

The Company is wholly owned by Lighthouse Instruments B.V., incorporated in the Netherlands. The address of Lighthouse Instruments B.V. is 406 Science Park, Amsterdam, Netherlands, 1098XH. Lighthouse Instruments B.V. is wholly owned by Lighthouse Instruments L.L.C. which is the ultimate holding company of the group. The address of Lighthouse Instruments L.L.C is 442 Moseley Drive, 22903 Charlottesville, USA.

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