Linux Lite is a free Linux distribution based on Ubuntu LTS, designed for people new to Linux and for older computers. It uses a lightweight desktop and is downloaded as an ISO image for installation on the user's own hardware. The project is developed by a team of programmers led by Jerry Bezencon, and its software is mainly distributed under free software licences, with some components under proprietary terms.
Linux Lite does not identify a company or foundation behind it on its website. According to Wikipedia the project is led by Jerry Bezencon, and an interview describes him as based in Auckland, New Zealand, so the project sits outside the EU and has no identified parent company. As an installable system without a vendor cloud service, it can be self-hosted and audited. Because no legal entity or contractual support provider is identified, organisations should check the support and security-update arrangements before relying on it.