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REGISTERED NUMBER: 07428067 (England and Wales)
















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

LUMENAUTICA LIMITED

LUMENAUTICA LIMITED (REGISTERED NUMBER: 07428067)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


LUMENAUTICA LIMITED

COMPANY INFORMATION
for the Year Ended 30 November 2023







DIRECTORS: J J Freeman
D J Freeman





REGISTERED OFFICE: Leicester Grange Farm
Watling Street
Hinckley
Leicestershire
LE10 3JA





REGISTERED NUMBER: 07428067 (England and Wales)





ACCOUNTANTS: SFB Group Limited
Chartered Accountants
Manor Court Chambers
Townsend Drive
Nuneaton
Warwickshire
CV11 6RU

LUMENAUTICA LIMITED (REGISTERED NUMBER: 07428067)

BALANCE SHEET
30 November 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 114,416 72,963

CURRENT ASSETS
Stocks 67,427 20,852
Debtors 5 117,413 64,901
Cash at bank 357,144 482,851
541,984 568,604
CREDITORS
Amounts falling due within one year 6 211,403 100,896
NET CURRENT ASSETS 330,581 467,708
TOTAL ASSETS LESS CURRENT LIABILITIES 444,997 540,671

CREDITORS
Amounts falling due after more than one year 7 (16,676 ) (26,684 )

PROVISIONS FOR LIABILITIES - (13,335 )
NET ASSETS 428,321 500,652

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 428,221 500,552
428,321 500,652

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 April 2024 and were signed on its behalf by:




J J Freeman - Director


LUMENAUTICA LIMITED (REGISTERED NUMBER: 07428067)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Lumenautica Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is measured at the fair value of the consideration received or receivable and represents the amount receivable for goods supplied, net of returns, discounts, valued added tax and other sales taxes.

Tangible fixed assets
Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using either a straight line or reducing balance method, as indicated below.

Depreciation is provided on the following basis:

Improvements to property10% per annum on cost amount
Motor vehicles20% per annum on net book amount
Plant and machinery15% per annum on net book amount
Computer equipment20% per annum on cost amount

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

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.


LUMENAUTICA LIMITED (REGISTERED NUMBER: 07428067)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 November 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred 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 apply 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.

Pension costs and other post-retirement benefits
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.

Debtors
Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

Creditors
Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2022 - 11 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 December 2022 28,951 93,271 -
Additions 45,777 1,019 15,802
At 30 November 2023 74,728 94,290 15,802
DEPRECIATION
At 1 December 2022 10,781 64,293 -
Charge for year 7,472 4,500 2,371
At 30 November 2023 18,253 68,793 2,371
NET BOOK VALUE
At 30 November 2023 56,475 25,497 13,431
At 30 November 2022 18,170 28,978 -

LUMENAUTICA LIMITED (REGISTERED NUMBER: 07428067)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 November 2023

4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 December 2022 56,840 14,131 193,193
Additions - 204 62,802
At 30 November 2023 56,840 14,335 255,995
DEPRECIATION
At 1 December 2022 33,523 11,633 120,230
Charge for year 4,663 2,343 21,349
At 30 November 2023 38,186 13,976 141,579
NET BOOK VALUE
At 30 November 2023 18,654 359 114,416
At 30 November 2022 23,317 2,498 72,963

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 100,660 35,057
Other debtors 16,753 29,844
117,413 64,901

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts - 23,468
Trade creditors 28,334 17,738
Taxation and social security (4,036 ) 43,486
Other creditors 187,105 16,204
211,403 100,896

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Other creditors 16,676 26,684