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REGISTERED NUMBER: 11081957 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

Lume Books Limited

Lume Books Limited (Registered number: 11081957)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Lume Books Limited

Company Information
for the Year Ended 30 November 2023







DIRECTOR: J Joffe





SECRETARY: J Joffe





REGISTERED OFFICE: Aldgate Tower
2 Leman Street
London
E1W 9US





REGISTERED NUMBER: 11081957 (England and Wales)





ACCOUNTANTS: .

Lume Books Limited (Registered number: 11081957)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 219,000 247,000
Tangible assets 5 2,539 14,500
221,539 261,500

CURRENT ASSETS
Debtors 6 901,864 596,249
Cash at bank 150,745 100,290
1,052,609 696,539
CREDITORS
Amounts falling due within one year 7 366,937 319,762
NET CURRENT ASSETS 685,672 376,777
TOTAL ASSETS LESS CURRENT
LIABILITIES

907,211

638,277

PROVISIONS FOR LIABILITIES - 2,756
NET ASSETS 907,211 635,521

CAPITAL AND RESERVES
Called up share capital 120 120
Retained earnings 907,091 635,401
907,211 635,521

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 director acknowledges his 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.

Lume Books Limited (Registered number: 11081957)

Balance Sheet - continued
30 November 2023


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 director and authorised for issue on 31 July 2024 and were signed by:





J Joffe - Director


Lume Books Limited (Registered number: 11081957)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Lume Books 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.


Lume Books Limited (Registered number: 11081957)

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2022
and 30 November 2023 275,000
AMORTISATION
At 1 December 2022 28,000
Charge for year 28,000
At 30 November 2023 56,000
NET BOOK VALUE
At 30 November 2023 219,000
At 30 November 2022 247,000

Lume Books Limited (Registered number: 11081957)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2022 33,090
Additions 799
Disposals (24,256 )
At 30 November 2023 9,633
DEPRECIATION
At 1 December 2022 18,590
Charge for year 2,148
Eliminated on disposal (13,644 )
At 30 November 2023 7,094
NET BOOK VALUE
At 30 November 2023 2,539
At 30 November 2022 14,500

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 400,893 236,662
Amounts owed by group undertakings 498,000 -
Other debtors 2,971 359,587
901,864 596,249

Debtors includes amounts owed by a group undertaking - Joffe Books Limited.

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade creditors 179,981 98,865
Taxation and social security 176,247 51,455
Other creditors 10,709 169,442
366,937 319,762

Lume Books Limited (Registered number: 11081957)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

8. ULTIMATE CONTROLLING PARTY

The controlling party is J Joffe.

The Parent Company is Joffe Books Group Limited