1 false false false false false false false false false false true false false false false false false No description of principal activity 2024-03-21 Sage Accounts Production Advanced 2023 - FRS102_2023 xbrli:pure xbrli:shares iso4217:GBP 15581827 2024-03-21 2025-03-31 15581827 2025-03-31 15581827 2024-03-20 15581827 bus:RegisteredOffice 2024-03-21 2025-03-31 15581827 bus:LeadAgentIfApplicable 2024-03-21 2025-03-31 15581827 bus:Director1 2024-03-21 2025-03-31 15581827 bus:Director2 2024-03-21 2025-03-31 15581827 bus:Director3 2024-03-21 2025-03-31 15581827 core:PlantMachinery 2025-03-31 15581827 core:PlantMachinery 2024-03-21 2025-03-31 15581827 core:WithinOneYear 2025-03-31 15581827 core:AfterOneYear 2025-03-31 15581827 core:ShareCapital 2025-03-31 15581827 core:RetainedEarningsAccumulatedLosses 2025-03-31 15581827 bus:SmallEntities 2024-03-21 2025-03-31 15581827 bus:AuditExemptWithAccountantsReport 2024-03-21 2025-03-31 15581827 bus:SmallCompaniesRegimeForAccounts 2024-03-21 2025-03-31 15581827 bus:PrivateLimitedCompanyLtd 2024-03-21 2025-03-31 15581827 bus:FullAccounts 2024-03-21 2025-03-31 15581827 core:ComputerEquipment 2024-03-21 2025-03-31 15581827 core:ComputerEquipment 2025-03-31
COMPANY REGISTRATION NUMBER: 15581827
Lumino Technologies Limited
Filleted Unaudited Financial Statements
31 March 2025
Lumino Technologies Limited
Financial Statements
Period from 21 March 2024 to 31 March 2025
Contents
Page
Officers and professional advisers
1
Chartered certified accountants report to the board of directors on the preparation of the unaudited statutory financial statements
2
Statement of financial position
3
Notes to the financial statements
5
Lumino Technologies Limited
Officers and Professional Advisers
The board of directors
B A H Olivier
O Iqbal
S O Heselwood
Registered office
727-729 High Road
London
N12 0BP
Accountants
Complete Accounting Solutions
Chartered Certified Accountants
727-729 High Road
London
N12 0BP
Lumino Technologies Limited
Chartered Certified Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Lumino Technologies Limited
Period from 21 March 2024 to 31 March 2025
As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the period ended 31 March 2025, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
Complete Accounting Solutions Chartered Certified Accountants
727-729 High Road London N12 0BP
Lumino Technologies Limited
Statement of Financial Position
31 March 2025
31 Mar 25
Note
£
Fixed assets
Tangible assets
5
34,587
Current assets
Debtors
6
125,554
Cash at bank and in hand
47,497
---------
173,051
Creditors: amounts falling due within one year
7
178,249
---------
Net current liabilities
5,198
--------
Total assets less current liabilities
29,389
Creditors: amounts falling due after more than one year
8
25,000
--------
Net assets
4,389
--------
Capital and reserves
Called up share capital
9
17
Profit and loss account
4,372
-------
Shareholders funds
4,389
-------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
Lumino Technologies Limited
Statement of Financial Position (continued)
31 March 2025
These financial statements were approved by the board of directors and authorised for issue on 13 June 2025 , and are signed on behalf of the board by:
O Iqbal
Director
Company registration number: 15581827
Lumino Technologies Limited
Notes to the Financial Statements
Period from 21 March 2024 to 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 727-729 High Road, London, N12 0BP.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis .
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date .
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
4. Employee numbers
The average number of persons employed by the company during the period amounted to 1 .
5. Tangible assets
Laboratory Equipment
IT Equipment
Total
£
£
£
Cost
At 21 March 2024
Additions
25,000
9,587
34,587
--------
-------
--------
At 31 March 2025
25,000
9,587
34,587
--------
-------
--------
Depreciation
At 21 March 2024 and 31 March 2025
--------
-------
--------
Carrying amount
At 31 March 2025
25,000
9,587
34,587
--------
-------
--------
No depreciation has been provided in the period as the fixed assets were not yet in use .
6. Debtors
31 Mar 25
£
Trade debtors
118,298
Other debtors
7,256
---------
125,554
---------
7. Creditors: amounts falling due within one year
31 Mar 25
£
Trade creditors
67,016
Social security and other taxes
22,220
Other creditors
89,013
---------
178,249
---------
8. Creditors: amounts falling due after more than one year
31 Mar 25
£
Other creditors
25,000
--------
9. Called up share capital
During the period, the company issued a further 660 Ordinary shares of £0.01p for a total consideration of £6.60.
This made the total of issued Ordinary shares 1,660.
10. Controlling party
In the opinion of the directors, there is no one controlling party .