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Registered Number: 13684125


 

 

 

LUMINOUS FOOD LTD


Abridged Accounts
 


Period of accounts

Start date: 01 November 2021

End date: 31 October 2022
Accountants' report on the financial statements to the directors of Luminous Food Ltd.

In accordance with our terms of engagement and in order to assist you to fulfill your duties under the Companies Act2006, we have compiled the financial statements of the company for the period ending year ended 31 October 2022 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and information and explanations you have given to us.

This report is made to the company's Board of Directors, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company's Board of Directors that we have done so and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's Board of Directors, as a body, for our work or for this report.

You have acknowledged on the Balance Sheet as at year ended 31 October 2022 your duty to ensure that the company has kept the correct accounting records to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from statutory requirement for an audit for the period.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.



....................................................
Accounting & Financial Solutions Limited
19a Chorley Old Road
Bolton
BL1 3AD
16 October 2023
1
 
 
Notes
 
2022
£
Fixed assets    
Tangible fixed assets 3 27,926 
27,926 
Current assets    
Stocks 907 
Debtors 1,072 
Cash at bank and in hand 22,808 
24,787 
Creditors: amount falling due within one year (6,888)
Net current assets 17,899 
 
Total assets less current liabilities 45,825 
Creditors: amount falling due after more than one year (78,053)
Net liabilities (32,228)
 

Capital and reserves
   
Called up share capital 4 3 
Profit and loss account (32,231)
Shareholder's funds (32,228)
 


For the year ended 31 October 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 16 October 2023 and were signed on its behalf by:


-------------------------------
Mrs Khadija Valli
Director
2
General Information
Luminous Food Ltd is a private company, limited by shares, registered in , registration number 13684125, registration address 90 Sapling Road, Bolton, BL3 3QQ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 8 Years Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 1.
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  £   £
At 01 November 2021  
Additions 31,915    31,915 
Disposals  
At 31 October 2022 31,915    31,915 
Depreciation
At 01 November 2021  
Charge for year 3,989    3,989 
On disposals  
At 31 October 2022 3,989    3,989 
Net book values
Closing balance as at 31 October 2022 27,926    27,926 
Opening balance as at 01 November 2021  


4.

Share Capital

Authorised
3 Class A shares of £1.00 each
Allotted, called up and fully paid
2022
£
3 Class A shares of £1.00 each

3