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REGISTERED NUMBER: 09428663 (England and Wales)








Unaudited Financial Statements

for the Year Ended 28 February 2025

for

LUMOPTICA LIMITED

LUMOPTICA LIMITED (REGISTERED NUMBER: 09428663)






Contents of the Financial Statements
for the year ended 28 February 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


LUMOPTICA LIMITED

Company Information
for the year ended 28 February 2025







DIRECTORS: Dr S C Kitson
Dr C D Stacey





REGISTERED OFFICE: c/o MGB Accountants - Suite 22
Trym Lodge, 1 Henbury Road
Westbury-on-Trym
Bristol
BS9 3HQ





REGISTERED NUMBER: 09428663 (England and Wales)





ACCOUNTANTS: Mitchell Glanville (Bristol) Limited
c/o MGB Accountants - Suite 22
Trym Lodge, 1 Henbury Road
Westbury-on-Trym
Bristol
BS9 3HQ

LUMOPTICA LIMITED (REGISTERED NUMBER: 09428663)

Balance Sheet
28 February 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 9,299 10,015

CURRENT ASSETS
Debtors 5 266,971 210,899
Cash at bank 227,050 334,036
494,021 544,935
CREDITORS
Amounts falling due within one year 6 50,274 117,229
NET CURRENT ASSETS 443,747 427,706
TOTAL ASSETS LESS CURRENT
LIABILITIES

453,046

437,721

CREDITORS
Amounts falling due after more than one year 7 (2,028 ) (10,028 )

PROVISIONS FOR LIABILITIES (1,767 ) (1,903 )
NET ASSETS 449,251 425,790

CAPITAL AND RESERVES
Called up share capital 10 10
Capital redemption reserve 20 20
Retained earnings 449,221 425,760
449,251 425,790

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 May 2025 and were signed on its behalf by:





Dr C D Stacey - Director


LUMOPTICA LIMITED (REGISTERED NUMBER: 09428663)

Notes to the Financial Statements
for the year ended 28 February 2025

1. STATUTORY INFORMATION

Lumoptica 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 etc - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 8 (2024 - 8 ) .

LUMOPTICA LIMITED (REGISTERED NUMBER: 09428663)

Notes to the Financial Statements - continued
for the year ended 28 February 2025

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 March 2024 64,688
Additions 5,058
At 28 February 2025 69,746
DEPRECIATION
At 1 March 2024 54,673
Charge for year 5,774
At 28 February 2025 60,447
NET BOOK VALUE
At 28 February 2025 9,299
At 29 February 2024 10,015

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 35,671 143,088
Other debtors 231,300 67,811
266,971 210,899

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 8,000 8,000
Trade creditors 2,517 1,284
Taxation and social security (5,916 ) 70,212
Other creditors 45,673 37,733
50,274 117,229

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Bank loans 2,000 10,000
Other creditors 28 28
2,028 10,028