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REGISTERED NUMBER: 09175847 (England and Wales)















REPORT OF THE DIRECTORS AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

FOR

LUMIERE CLINICAL LIMITED

LUMIERE CLINICAL LIMITED (REGISTERED NUMBER: 09175847)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024










Page

Company Information 1

Report of the Directors 2

Balance Sheet 3

Notes to the Financial Statements 5

Report of the Accountants 7

LUMIERE CLINICAL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTORS: Dr C Lacey
Dr M T Lacey





REGISTERED OFFICE: 584 Wellsway
Bath
Somerset
BA2 2UE





REGISTERED NUMBER: 09175847 (England and Wales)





ACCOUNTANTS: SMH Taxation and Accountancy Ltd
16 Kipling Avenue
Bath
Somerset
BA2 4RB

LUMIERE CLINICAL LIMITED (REGISTERED NUMBER: 09175847)

REPORT OF THE DIRECTORS
FOR THE YEAR ENDED 31 AUGUST 2024


The directors present their report with the financial statements of the company for the year ended 31 August 2024.

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

Dr C Lacey
Dr M T Lacey

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:





Dr C Lacey - Director


20 May 2025

LUMIERE CLINICAL LIMITED (REGISTERED NUMBER: 09175847)

BALANCE SHEET
31 AUGUST 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 26,157 32,523

CURRENT ASSETS
Debtors 5 120,639 -
Cash at bank 428,650 139,610
549,289 139,610
CREDITORS
Amounts falling due within one year 6 (76,168 ) (119,770 )
NET CURRENT ASSETS 473,121 19,840
TOTAL ASSETS LESS CURRENT
LIABILITIES

499,278

52,363

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 499,276 52,361
SHAREHOLDERS' FUNDS 499,278 52,363

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

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

LUMIERE CLINICAL LIMITED (REGISTERED NUMBER: 09175847)

BALANCE SHEET - continued
31 AUGUST 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 Board of Directors and authorised for issue on 20 May 2025 and were signed on its behalf by:





Dr C Lacey - Director


LUMIERE CLINICAL LIMITED (REGISTERED NUMBER: 09175847)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024


1. STATUTORY INFORMATION

Lumiere Clinical 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.

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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 25% 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 2 (2023 - 2 ) .

LUMIERE CLINICAL LIMITED (REGISTERED NUMBER: 09175847)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 September 2023 8,092 21,690 42,885 7,848 80,515
Additions 2,353 - - - 2,353
At 31 August 2024 10,445 21,690 42,885 7,848 82,868
DEPRECIATION
At 1 September 2023 5,458 12,817 24,793 4,924 47,992
Charge for year 1,247 2,218 4,523 731 8,719
At 31 August 2024 6,705 15,035 29,316 5,655 56,711
NET BOOK VALUE
At 31 August 2024 3,740 6,655 13,569 2,193 26,157
At 31 August 2023 2,634 8,873 18,092 2,924 32,523

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Directors' current accounts 120,639 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 16,280 22,369
Trade creditors 1 -
Tax 59,887 96,957
Directors' current accounts - 444
76,168 119,770

7. ULTIMATE CONTROLLING PARTY

The controlling party is Dr C Lacey.

The ultimate controlling party is Dr M T Lacey.

LUMIERE CLINICAL LIMITED

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF
LUMIERE CLINICAL LIMITED


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 August 2024 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






SMH Taxation and Accountancy Ltd
16 Kipling Avenue
Bath
Somerset
BA2 4RB


Date: .............................................