LUMINANZ LIMITED

Company Registration Number:
05424554 (England and Wales)

Unaudited statutory accounts for the year ended 30 April 2022

Period of accounts

Start date: 1 May 2021

End date: 30 April 2022

LUMINANZ LIMITED

Contents of the Financial Statements

for the Period Ended 30 April 2022

Balance sheet
Additional notes
Balance sheet notes

LUMINANZ LIMITED

Balance sheet

As at 30 April 2022

Notes 2022 2021


£

£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 25 25
Investments:   0 0
Total fixed assets: 25 25
Current assets
Stocks:   0 0
Debtors: 4 291,480 291,480
Cash at bank and in hand: 32 32
Investments:   0 0
Total current assets: 291,512 291,512
Prepayments and accrued income: 0 0
Creditors: amounts falling due within one year: 5 ( 1,010,160 ) ( 1,010,160 )
Net current assets (liabilities): (718,648) (718,648)
Total assets less current liabilities: (718,623) ( 718,623)
Creditors: amounts falling due after more than one year:   0 0
Provision for liabilities: 0 0
Accruals and deferred income: 0 0
Total net assets (liabilities): (718,623) (718,623)
Capital and reserves
Called up share capital: 162 162
Share premium account: 19,980 19,980
Other reserves: 0 0
Profit and loss account: (738,765 ) (738,765 )
Total Shareholders' funds: ( 718,623 ) (718,623)

The notes form part of these financial statements

LUMINANZ LIMITED

Balance sheet statements

For the year ending 30 April 2022 the company was entitled to exemption 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 directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 31 January 2023
and signed on behalf of the board by:

Name: Ian Sibbick
Status: Director

The notes form part of these financial statements

LUMINANZ LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2022

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Tangible fixed assets depreciation policy

    Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.Plant and machinery etc – 33.33% on cost and 15% on reducing balance.

    Other 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.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 taxDeferred 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 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

LUMINANZ LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2022

  • 2. Employees

    2022 2021
    Average number of employees during the period 2 2

LUMINANZ LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2022

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 May 2021 982 982
Additions
Disposals
Revaluations
Transfers
At 30 April 2022 982 982
Depreciation
At 1 May 2021 957 957
Charge for year
On disposals
Other adjustments
At 30 April 2022 957 957
Net book value
At 30 April 2022 25 25
At 30 April 2021 25 25

LUMINANZ LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2022

4. Debtors

2022 2021
£ £
Other debtors 291,480 291,480
Total 291,480 291,480

LUMINANZ LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2022

5. Creditors: amounts falling due within one year note

2022 2021
£ £
Trade creditors 259,774 259,774
Other creditors 750,386 750,386
Total 1,010,160 1,010,160