Caseware UK (AP4) 2024.0.164 2024.0.164 2025-01-312025-01-31truetrue3The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.Other letting and operating of own or leased real estate2024-07-17false0false 15843740 2024-07-16 15843740 2024-07-17 2025-01-31 15843740 2023-02-01 2024-07-16 15843740 2025-01-31 15843740 c:Director1 2024-07-17 2025-01-31 15843740 d:FreeholdInvestmentProperty 2024-07-17 2025-01-31 15843740 d:FreeholdInvestmentProperty 2025-01-31 15843740 d:CurrentFinancialInstruments 2025-01-31 15843740 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 15843740 d:ShareCapital 2025-01-31 15843740 d:RetainedEarningsAccumulatedLosses 2025-01-31 15843740 c:FRS102 2024-07-17 2025-01-31 15843740 c:AuditExempt-NoAccountantsReport 2024-07-17 2025-01-31 15843740 c:FullAccounts 2024-07-17 2025-01-31 15843740 c:PrivateLimitedCompanyLtd 2024-07-17 2025-01-31 15843740 e:PoundSterling 2024-07-17 2025-01-31 iso4217:GBP xbrli:pure

Registered number: 15843740










LUMINAS INVESTMENT LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JANUARY 2025

 
LUMINAS INVESTMENT LIMITED
REGISTERED NUMBER: 15843740

BALANCE SHEET
AS AT 31 JANUARY 2025

2025
Note
£

Fixed assets
  

Investment property
 4 
15,511

Current assets
  

Debtors: amounts falling due within one year
 5 
3,003

Creditors: amounts falling due within one year
 6 
(17,371)

Net current (liabilities)/assets
  
 
 
(14,368)

Total assets less current liabilities
  
1,143

  

Net assets
  
1,143


Capital and reserves
  

Called up share capital 
  
3,003

Profit and loss account
  
(1,860)

  
1,143


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 April 2025.




B J Rice
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
LUMINAS INVESTMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2025

1.


General information

Luminas Investment Limited is a private Company limited by shares, incorporated in England and Wales (registered number: 15843740). Its registered office is 37 Petersfield Road, London, W3 8NY. The principal activity of the Company throughout the first period was that of the letting of own real estate. The Company incorporated on 17 July 2024.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The Company's functional and presentation currency is pounds sterling.

The following principal accounting policies have been applied:

 
2.2

Investment property

Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of Income and Retained Earnings.

 
2.3

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as bank and cash balances, trade and other accounts receivable and payable, loans from banks and other third parties and loans to and from related parties.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the transaction price and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables and recievables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Page 2

 
LUMINAS INVESTMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2025

2.Accounting policies (continued)

 
2.4

Taxation

Tax is recognised in  the Statement of Income and Retained Earnings.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date in the countries where the Company operates and generates income.



3.


Employees

The average monthly number of employees, including directors, during the period was 3.


4.


Investment property


Freehold investment property

£



Valuation


Additions at cost
15,511



At 31 January 2025
15,511






5.


Debtors

2025
£


Other debtors
3,003



6.


Creditors: Amounts falling due within one year

2025
£

Other creditors
15,871

Accruals and deferred income
1,500


 
Page 3