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REGISTERED NUMBER: 09706148 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

FOR

LUMINOSITY LIGHTING SERVICES LTD

LUMINOSITY LIGHTING SERVICES LTD (REGISTERED NUMBER: 09706148)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LUMINOSITY LIGHTING SERVICES LTD

COMPANY INFORMATION
for the Year Ended 31 July 2024







DIRECTOR: C S Rand





SECRETARY: Mrs H Rand





REGISTERED OFFICE: Unit 7 Field End
Crendon Industrial Estate
Aylesbury
Buckinghamshire
HP18 9EJ





REGISTERED NUMBER: 09706148 (England and Wales)





ACCOUNTANTS: Hillier Hopkins Accountants Limited
Trading as Colin Gray & Co
Radius House
51 Clarendon Road
Watford
Hertfordshire
WD17 1HP

LUMINOSITY LIGHTING SERVICES LTD (REGISTERED NUMBER: 09706148)

BALANCE SHEET
31 July 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 51,625 -
Tangible assets 5 411,540 239,327
463,165 239,327

CURRENT ASSETS
Debtors 6 88,993 60,509
Cash at bank 32,657 75,635
121,650 136,144
CREDITORS
Amounts falling due within one year 7 188,949 78,543
NET CURRENT (LIABILITIES)/ASSETS (67,299 ) 57,601
TOTAL ASSETS LESS CURRENT
LIABILITIES

395,866

296,928

CREDITORS
Amounts falling due after more than one
year

8

255,334

20,808
NET ASSETS 140,532 276,120

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 140,332 275,920
SHAREHOLDERS' FUNDS 140,532 276,120

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 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.

LUMINOSITY LIGHTING SERVICES LTD (REGISTERED NUMBER: 09706148)

BALANCE SHEET - continued
31 July 2024


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 7 May 2025 and were signed by:





C S Rand - Director


LUMINOSITY LIGHTING SERVICES LTD (REGISTERED NUMBER: 09706148)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

Luminosity Lighting Services 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.

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 2024, is being amortised evenly over its estimated useful life of five 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.
Plant and machinery etc - 33% on reducing balance and 15% on reducing balance

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.

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 5 (2023 - 6 ) .

LUMINOSITY LIGHTING SERVICES LTD (REGISTERED NUMBER: 09706148)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 July 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
Additions 52,500
At 31 July 2024 52,500
AMORTISATION
Charge for year 875
At 31 July 2024 875
NET BOOK VALUE
At 31 July 2024 51,625

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 August 2023 5,871 503,151 509,022
Additions - 240,675 240,675
Disposals (5,871 ) (41,351 ) (47,222 )
At 31 July 2024 - 702,475 702,475
DEPRECIATION
At 1 August 2023 4,682 265,013 269,695
Charge for year 179 50,880 51,059
Eliminated on disposal (4,861 ) (24,958 ) (29,819 )
At 31 July 2024 - 290,935 290,935
NET BOOK VALUE
At 31 July 2024 - 411,540 411,540
At 31 July 2023 1,189 238,138 239,327

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 52,338 23,769
Other debtors 36,655 36,740
88,993 60,509

LUMINOSITY LIGHTING SERVICES LTD (REGISTERED NUMBER: 09706148)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 July 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 4,600 7,276
Hire purchase contracts 1,314 6,711
Trade creditors 45,679 19,517
Taxation and social security 8,724 21,628
Other creditors 128,632 23,411
188,949 78,543

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 3,600
Hire purchase contracts - 3,275
Other creditors 255,334 13,933
255,334 20,808