2023-09-10 2024-09-30 false Capium Accounts Production 1.1 15127872 2023-09-10 2024-09-30 15127872 bus:AbridgedAccounts 2023-09-10 2024-09-30 15127872 bus:FRS102 2023-09-10 2024-09-30 15127872 bus:AuditExempt-NoAccountantsReport 2023-09-10 2024-09-30 15127872 bus:SmallCompaniesRegimeForAccounts 2023-09-10 2024-09-30 15127872 bus:PrivateLimitedCompanyLtd 2023-09-10 2024-09-30 15127872 2023-09-10 2024-09-30 15127872 2024-09-30 15127872 bus:RegisteredOffice 2023-09-10 2024-09-30 15127872 core:WithinOneYear 2024-09-30 15127872 core:AfterOneYear 2024-09-30 15127872 1 2023-09-10 2024-09-30 15127872 bus:Director1 2023-09-10 2024-09-30 15127872 bus:Director1 2024-09-30 15127872 2022-09-10 15127872 bus:LeadAgentIfApplicable 2023-09-10 2024-09-30 15127872 2023-09-09 15127872 core:FurnitureFittings 2023-09-10 2024-09-30 15127872 core:FurnitureFittings 2024-09-30 15127872 core:FurnitureFittings 2023-09-09 15127872 core:ComputerEquipment 2023-09-10 2024-09-30 15127872 core:ComputerEquipment 2024-09-30 15127872 core:ComputerEquipment 2023-09-09 15127872 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-09-30 15127872 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-09-09 15127872 core:CostValuation core:Non-currentFinancialInstruments 2024-09-30 15127872 core:CostValuation core:Non-currentFinancialInstruments 2023-09-09 15127872 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-09-30 15127872 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-09-30 15127872 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-09-30 15127872 core:Non-currentFinancialInstruments 2024-09-30 15127872 core:Non-currentFinancialInstruments 2023-09-09 15127872 core:ShareCapital 2024-09-30 15127872 core:RetainedEarningsAccumulatedLosses 2024-09-30 15127872 dpl:Item1 2023-09-10 15127872 dpl:Item1 2024-09-30 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 15127872


 

 

 

LUMA MIRRORS LTD



Abridged Accounts
 


Period of accounts

Start date: 10 September 2023

End date: 30 September 2024
 
 
Notes
 
2024
£
Fixed assets    
Tangible fixed assets 3 805 
805 
Current assets    
Debtors 67,791 
Cash at bank and in hand 47,348 
115,139 
Creditors: amount falling due within one year (104,563)
Net current assets 10,576 
 
Total assets less current liabilities 11,381 
Accruals and deferred income (400)
Net assets 10,981 
 

Capital and reserves
   
Called up share capital 1 
Profit and loss account 10,980 
Shareholders' funds 10,981 
 


For the period ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 30 May 2025 and were signed by:


-------------------------------
Laura Martinez Mcgregor
Director
1
General Information
Luma Mirrors Ltd is a private company, limited by shares, registered in , registration number 15127872, registration address 5 St. John's Lane, London, EC1M 4BH.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Research and development expenditure
Research and development expenditure is charged to the income statement in the period in which it is incurred.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the period was 0.
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 10 September 2023    
Additions 455    650    1,105 
Disposals    
At 30 September 2024 455    650    1,105 
Depreciation
At 10 September 2023    
Charge for period 137    163    300 
On disposals    
At 30 September 2024 137    163    300 
Net book values
Closing balance as at 30 September 2024 318    487    805 
Opening balance as at 10 September 2023    


2