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REGISTERED NUMBER: 13473052 (England and Wales)















REPORT OF THE DIRECTORS AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

FOR

LUMINA HEALTH LIMITED

LUMINA HEALTH LIMITED (REGISTERED NUMBER: 13473052)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024




Page

Company Information 1

Report of the Directors 2

Report of the Accountants 3

Income Statement 4

Balance Sheet 5

Notes to the Financial Statements 7


LUMINA HEALTH LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTORS: Ms K Boezaart
Mr D Den Dulk
Mr W J Gey Van Pittius





REGISTERED OFFICE: Kingsview
Brooks Close
Weybridge
Surrey
KT13 0LX





REGISTERED NUMBER: 13473052 (England and Wales)





ACCOUNTANTS: Fusion Accountancy Limited
Marlborough House
298 Regents Park Road
London
N3 2SZ

LUMINA HEALTH LIMITED (REGISTERED NUMBER: 13473052)

REPORT OF THE DIRECTORS
FOR THE YEAR ENDED 30 JUNE 2024

The directors present their report with the financial statements of the company for the year ended 30 June 2024.

PRINCIPAL ACTIVITY
The principal activity of the company in the year under review was that of human health activities.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 July 2023 to the date of this report.

Ms K Boezaart
Mr D Den Dulk
Mr W J Gey Van Pittius

Other changes in directors holding office are as follows:

Mr D J Loubser - resigned 1 December 2023

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





Ms K Boezaart - Director


11 March 2025

LUMINA HEALTH LIMITED

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF
LUMINA HEALTH LIMITED


In accordance with the engagement letter, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.

You have acknowledged on the balance sheet as at year ended 30 June 2024 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.






Fusion Accountancy Limited
Marlborough House
298 Regents Park Road
London
N3 2SZ


11 March 2025

LUMINA HEALTH LIMITED (REGISTERED NUMBER: 13473052)

INCOME STATEMENT
FOR THE YEAR ENDED 30 JUNE 2024

30.6.24 30.6.23
Notes £    £   

TURNOVER - -

Administrative expenses 581,353 742,523
OPERATING LOSS 4 (581,353 ) (742,523 )

Interest receivable and similar income 11,111 26,573
(570,242 ) (715,950 )

Interest payable and similar expenses 4 4
LOSS BEFORE TAXATION (570,246 ) (715,954 )

Tax on loss - -
LOSS FOR THE FINANCIAL YEAR (570,246 ) (715,954 )

LUMINA HEALTH LIMITED (REGISTERED NUMBER: 13473052)

BALANCE SHEET
30 JUNE 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 82,518 137,747
Tangible assets 6 516 1,146
83,034 138,893

CURRENT ASSETS
Debtors 7 102,250 190,162
Cash at bank 134,729 279,262
236,979 469,424
CREDITORS
Amounts falling due within one year 8 297,218 15,377
NET CURRENT (LIABILITIES)/ASSETS (60,239 ) 454,047
TOTAL ASSETS LESS CURRENT
LIABILITIES

22,795

592,940

CAPITAL AND RESERVES
Called up share capital 9 223 122
Share premium 10 1,519,079 1,519,079
Retained earnings 10 (1,496,507 ) (926,261 )
SHAREHOLDERS' FUNDS 22,795 592,940

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

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

LUMINA HEALTH LIMITED (REGISTERED NUMBER: 13473052)

BALANCE SHEET - continued
30 JUNE 2024


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

The financial statements were approved by the Board of Directors and authorised for issue on 11 March 2025 and were signed on its behalf by:





Ms K Boezaart - Director


LUMINA HEALTH LIMITED (REGISTERED NUMBER: 13473052)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1. STATUTORY INFORMATION

Lumina Health 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.

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.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

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

Computer Equipment - Over 3 years 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Going concern disclosure
The directors have formed a judgement at the time of approving the Annual Financial Statements, that there is a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason the directors have adopted the going concern basis in preparing the accounts.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

LUMINA HEALTH LIMITED (REGISTERED NUMBER: 13473052)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

4. OPERATING LOSS

The operating loss is stated after charging:

30.6.24 30.6.23
£    £   
Depreciation - owned assets 630 629
Patents and licences amortisation 83,789 65,298

5. INTANGIBLE FIXED ASSETS
Patents
and
licences
£   
COST
At 1 July 2023 230,750
Additions 28,560
At 30 June 2024 259,310
AMORTISATION
At 1 July 2023 93,003
Amortisation for year 83,789
At 30 June 2024 176,792
NET BOOK VALUE
At 30 June 2024 82,518
At 30 June 2023 137,747

The addition to Intangible Assets in the current year relates to the costs capitalised. These assets meet all qualifying criteria for capitalisation as set out in FRS 102 in the current year.

LUMINA HEALTH LIMITED (REGISTERED NUMBER: 13473052)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

6. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 July 2023
and 30 June 2024 1,889
DEPRECIATION
At 1 July 2023 743
Charge for year 630
At 30 June 2024 1,373
NET BOOK VALUE
At 30 June 2024 516
At 30 June 2023 1,146

7. DEBTORS
30.6.24 30.6.23
£    £   
Amounts falling due within one year:
Other debtors 76,858 9
VAT 13,468 -
90,326 9

Amounts falling due after more than one year:
Loan - Byond Healthcare - 51,208
Loan - Lumina South Africa 11,924 138,945
11,924 190,153

Aggregate amounts 102,250 190,162

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade creditors 97,126 14,577
Other creditors 198,552 800
Accruals and deferred income 1,540 -
297,218 15,377

LUMINA HEALTH LIMITED (REGISTERED NUMBER: 13473052)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.24 30.6.23
value: £    £   
22,325 Ordinary shares 0.01 223 122

10. RESERVES
Retained Share
earnings premium Totals
£    £    £   

At 1 July 2023 (926,261 ) 1,519,079 592,818
Deficit for the year (570,246 ) (570,246 )
At 30 June 2024 (1,496,507 ) 1,519,079 22,572

11. TAXATION

The company currently has £1,579,539 (2023: £1,065,152) of trading losses carried forward that can be utilised against future trading profits.