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Company Registration No. 12559912 (England and Wales)
Lumos Digital Marketing Ltd Unaudited accounts for the year ended 30 April 2024
Lumos Digital Marketing Ltd Unaudited accounts Contents
Page
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Lumos Digital Marketing Ltd Company Information for the year ended 30 April 2024
Director
A M Lochtie
Company Number
12559912 (England and Wales)
Registered Office
59 Wellfield Road Stockport SK2 6AT England
Accountants
Daniel Sam Limited 61 Plodder Lane Farnworth Bolton BL4 0BX
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Lumos Digital Marketing Ltd Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,327 
3,034 
Current assets
Debtors
2,787 
290 
Cash at bank and in hand
1,940 
3,277 
4,727 
3,567 
Creditors: amounts falling due within one year
(1,272)
(1,936)
Net current assets
3,455 
1,631 
Total assets less current liabilities
5,782 
4,665 
Provisions for liabilities
Deferred tax
(442)
(526)
Net assets
5,340 
4,139 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
5,240 
4,039 
Shareholders' funds
5,340 
4,139 
For the year ending 30 April 2024 the company was entitled to exemption from audit 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 19 December 2024 and were signed on its behalf by
A M Lochtie Director Company Registration No. 12559912
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Lumos Digital Marketing Ltd Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
Lumos Digital Marketing Ltd is a private company, limited by shares, registered in England and Wales, registration number 12559912. The registered office is 59 Wellfield Road, Stockport, SK2 6AT, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
20% on cost
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Lumos Digital Marketing Ltd Notes to the Accounts for the year ended 30 April 2024
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 May 2023
3,536 
At 30 April 2024
3,536 
Depreciation
At 1 May 2023
502 
Charge for the year
707 
At 30 April 2024
1,209 
Net book value
At 30 April 2024
2,327 
At 30 April 2023
3,034 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
2,787 
290 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
- 
42 
Taxes and social security
1,032 
1,174 
Accruals
240 
720 
1,272 
1,936 
7
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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