Lights-On Consulting Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 05423320

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		2,930		4,951

			2,930		4,951
CURRENT ASSETS
Debtors	6	194,066		260,552
Cash at bank and in hand		241,169		523,161

		435,235		783,713
Creditors: Amounts Falling Due Within One Year	7	(258,475 )		(469,297 )

NET CURRENT ASSETS (LIABILITIES)			176,760		314,416

TOTAL ASSETS LESS CURRENT LIABILITIES			179,690		319,367

Creditors: Amounts Falling Due After More Than One Year	8		(20,000 )		-

PROVISIONS FOR LIABILITIES
Deferred Taxation			(733 )		(1,238 )

NET ASSETS			158,957		318,129

CAPITAL AND RESERVES
Called up share capital	9		100		100
Income Statement			158,857		318,029

SHAREHOLDERS' FUNDS			158,957		318,129

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Lights-On Consulting Limited

Statement of Financial Position (continued)

As At 30 April 2026

For the year ending 30 April 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 Income Statement.

On behalf of the board

Mr S J Brown Director	Mr P L Owen Director
27 October 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Lights-On Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05423320 . The registered office is 3 & 4 Pegasus House, Pegasus Court, Tachbrook Park, Warwick, Warwickshire, CV34 6LW.

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. 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.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured

at cost less any accumulated amortisation and any accumulated impairment losses.

Trademark & Domain names are being amortised evenly over their estimated useful life of ten years.

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:

Fixtures & Fittings	33% on cost
Computer Equipment	33% on cost

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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

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.

2.6. Pensions

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2025: 5)

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Lights-On Consulting Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

4. Intangible Assets

	Other intangible assets
	£
Cost
As at 1 May 2025	4,095

As at 30 April 2026	4,095

Amortisation
As at 1 May 2025	4,095

As at 30 April 2026	4,095

Net Book Value
As at 30 April 2026	-

As at 1 May 2025	-

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 May 2025	3,100	74,221	77,321

As at 30 April 2026	3,100	74,221	77,321

Depreciation
As at 1 May 2025	3,100	69,270	72,370
Provided during the period	-	2,021	2,021

As at 30 April 2026	3,100	71,291	74,391

Net Book Value
As at 30 April 2026	-	2,930	2,930

As at 1 May 2025	-	4,951	4,951

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	185,888	247,620
Other debtors	8,178	12,932

	194,066	260,552

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Lights-On Consulting Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	78,220	110,137
Other creditors	37,799	72,937
Taxation and social security	142,456	286,223

	258,475	469,297

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Amounts owed to group undertakings	20,000	-

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

10. Dividends

	2026	2025
	£	£
On equity shares:
Interim dividend paid	453,685	401,055

11. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is Elpeeda Limited . Elpeeda Limited was incorporated in England. The ultimate controlling party is Stephen Brown .

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