Acorah Software Products - Accounts Production 16.2.800 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 08828307 Mr Avninder Sehmi iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08828307 2023-06-30 08828307 2024-06-30 08828307 2023-07-01 2024-06-30 08828307 frs-core:Non-currentFinancialInstruments 2024-06-30 08828307 frs-core:PlantMachinery 2023-07-01 2024-06-30 08828307 frs-core:SharePremium 2024-06-30 08828307 frs-core:ShareCapital 2024-06-30 08828307 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 08828307 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 08828307 frs-bus:AbridgedAccounts 2023-07-01 2024-06-30 08828307 frs-bus:SmallEntities 2023-07-01 2024-06-30 08828307 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 08828307 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 08828307 frs-bus:Director1 2023-07-01 2024-06-30 08828307 frs-countries:EnglandWales 2023-07-01 2024-06-30 08828307 2022-06-30 08828307 2023-06-30 08828307 2022-07-01 2023-06-30 08828307 frs-core:Non-currentFinancialInstruments 2023-06-30 08828307 frs-core:SharePremium 2023-06-30 08828307 frs-core:ShareCapital 2023-06-30 08828307 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 08828307
Lumina Technology Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 June 2024
Alchemy Financial Solutions Limited
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 08828307
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 12,590 12,590
Tangible Assets 5 2,728 3,638
15,318 16,228
CURRENT ASSETS
Debtors 6 135,944 26,900
Cash at bank and in hand 428 483
136,372 27,383
Creditors: Amounts Falling Due Within One Year (43,390 ) (40,706 )
NET CURRENT ASSETS (LIABILITIES) 92,982 (13,323 )
TOTAL ASSETS LESS CURRENT LIABILITIES 108,300 2,905
Creditors: Amounts Falling Due After More Than One Year - 106,444
NET ASSETS 108,300 109,349
CAPITAL AND RESERVES
Called up share capital 7 1,075 1,075
Share premium account 113,325 113,325
Profit and Loss Account (6,100 ) (5,051 )
SHAREHOLDERS' FUNDS 108,300 109,349
Page 1
Page 2
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 June 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Avninder Sehmi
Director
26/03/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Lumina Technology Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08828307 . The registered office is 19 Edinburgh Drive, Staines-Upon-Thames, Surrey, TW18 1PJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: )
1 -
4. Intangible Assets
Total
£
Cost
As at 1 July 2023 12,590
As at 30 June 2024 12,590
Net Book Value
As at 30 June 2024 12,590
As at 1 July 2023 12,590
5. Tangible Assets
Total
£
Cost
As at 1 July 2023 27,250
As at 30 June 2024 27,250
Depreciation
As at 1 July 2023 23,612
Provided during the period 910
As at 30 June 2024 24,522
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 June 2024 2,728
As at 1 July 2023 3,638
6. Debtors
2024 2023
£ £
Due after more than one year
Amounts owed by group undertakings 105,944 -
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,075 1,075
Page 4