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REGISTERED NUMBER: 11405126 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

LUMENIA CONSULTING UK LTD

LUMENIA CONSULTING UK LTD (REGISTERED NUMBER: 11405126)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30 April 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


LUMENIA CONSULTING UK LTD

COMPANY INFORMATION
for the year ended 30 April 2024







DIRECTORS: Ms U Browne
J E Donagher
I O'Toole





REGISTERED OFFICE: 167-169 Great Portland Street
5th Floor
London
W1W 5PF





REGISTERED NUMBER: 11405126 (England and Wales)






LUMENIA CONSULTING UK LTD (REGISTERED NUMBER: 11405126)

ABRIDGED BALANCE SHEET
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,259 1,443

CURRENT ASSETS
Debtors 490,759 339,506
Cash at bank 29,530 74,764
520,289 414,270
CREDITORS
Amounts falling due within one year 61,263 47,112
NET CURRENT ASSETS 459,026 367,158
TOTAL ASSETS LESS CURRENT
LIABILITIES

461,285

368,601

ACCRUALS AND DEFERRED INCOME 11,638 14,048
NET ASSETS 449,647 354,553

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 449,547 354,453
449,647 354,553

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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.

LUMENIA CONSULTING UK LTD (REGISTERED NUMBER: 11405126)

ABRIDGED BALANCE SHEET - continued
30 April 2024


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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 April 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 7 January 2025 and were signed on its behalf by:





J E Donagher - Director


LUMENIA CONSULTING UK LTD (REGISTERED NUMBER: 11405126)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 April 2024

1. STATUTORY INFORMATION

Lumenia Consulting Uk Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

The accounts have been prepared in accordance with applicable accounting standards. The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover comprises the value of sales (net of value added tax) of goods and services provided in the normal course of business. Revenue is recognised in respect of service contracts when the company obtains the right to consideration.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant & machinery - 25% on reducing balance
Computer equipment - 33% on cost

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.


LUMENIA CONSULTING UK LTD (REGISTERED NUMBER: 11405126)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 April 2024

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 6 (2023 - 6 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 May 2023 3,576
Additions 2,221
Disposals (129 )
At 30 April 2024 5,668
DEPRECIATION
At 1 May 2023 2,133
Charge for year 1,332
Eliminated on disposal (56 )
At 30 April 2024 3,409
NET BOOK VALUE
At 30 April 2024 2,259
At 30 April 2023 1,443

5. SECURED DEBTS

On 26 April 2023 a mortgage debenture was registered between Lumenia Consulting UK Limited and Permanent TSB public limited company. The charge is in favour of Permanent TSB and comprises of a fixed & floating charge on the assets of the company.