Caseware UK (AP4) 2024.0.164 2024.0.164 2025-06-302025-06-30falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activity1falsefalse2024-07-011true 6282042 2024-07-01 2025-06-30 6282042 2023-07-01 2024-06-30 6282042 2025-06-30 6282042 2024-06-30 6282042 c:Director1 2024-07-01 2025-06-30 6282042 d:CurrentFinancialInstruments 2025-06-30 6282042 d:CurrentFinancialInstruments 2024-06-30 6282042 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 6282042 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 6282042 d:ShareCapital 2025-06-30 6282042 d:ShareCapital 2024-06-30 6282042 d:RetainedEarningsAccumulatedLosses 2025-06-30 6282042 d:RetainedEarningsAccumulatedLosses 2024-06-30 6282042 c:OrdinaryShareClass1 2024-07-01 2025-06-30 6282042 c:OrdinaryShareClass1 2025-06-30 6282042 c:OrdinaryShareClass1 2024-06-30 6282042 c:FRS102 2024-07-01 2025-06-30 6282042 c:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 6282042 c:FullAccounts 2024-07-01 2025-06-30 6282042 c:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 6282042 2 2024-07-01 2025-06-30 6282042 e:PoundSterling 2024-07-01 2025-06-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 6282042










LUMA CONSULTANCY LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2025



 
LUMA CONSULTANCY LIMITED
REGISTERED NUMBER: 6282042

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2025

2025
2024
Note
£
£

  

Current assets
  

Cash at bank and in hand
  
16,720
7,250

  
16,720
7,250

Creditors: amounts falling due within one year
 4 
(8,002)
(5,703)

Net current assets
  
 
 
8,718
 
 
1,547

Total assets less current liabilities
  
8,718
1,547

  

Net assets
  
8,718
1,547


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
8,716
1,545

  
8,718
1,547


Page 1

 
LUMA CONSULTANCY LIMITED
REGISTERED NUMBER: 6282042
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 2025

The director considers 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 year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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 14 July 2025.




L A van Beek
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
LUMA CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

1.Accounting policies

 
1.1

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 presentational currency of the Company is GBP.

The following principal accounting policies have been applied:

 
1.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
1.3

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
1.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
1.5

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

 
1.6

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 3

 
LUMA CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

1.Accounting policies (continued)

 
1.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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



2.


General information

The Company is a private company, limited by shares and registered in England.
Its registered number is: 06282042
Its Registered Office is: 
Invision House
Wilbury Way
Hitchin
Hertfordshire
SG4 0TY


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2024 -1).


4.


Creditors: Amounts falling due within one year

2025
2024
£
£

Corporation tax
5,811
3,979

Other taxation and social security
154
-

Other creditors
2,037
1,724

8,002
5,703



5.


Share capital

2025
2024
£
£
Authorised



50,000 (2024 -50,000) Ordinary shares shares of £1.00 each
50,000
50,000

Allotted, called up and fully paid



Page 4

 
LUMA CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

5.Share capital (continued)

2 (2024 -2) Ordinary shares shares of £1.00 each
2
2


 
Page 5