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Registration number: 15303512

Luminova Solutions Ltd

Unaudited Filleted Financial Statements

for the Period from 22 November 2023 to 30 November 2024

 

Luminova Solutions Ltd

Contents

Balance Sheet

1

Notes to the Unaudited Financial Statements

2 to 5

 

Luminova Solutions Ltd

(Registration number: 15303512)
Balance Sheet as at 30 November 2024

Note

2024
£

Fixed assets

 

Tangible assets

4

526

Current assets

 

Debtors

5

100

Cash at bank and in hand

 

920

 

1,020

Creditors: Amounts falling due within one year

(56)

Net current assets

 

964

Net assets

 

1,490

Capital and reserves

 

Called up share capital

6

1

Retained earnings

1,489

Shareholders' funds

 

1,490

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

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The director acknowledges her responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 18 August 2025
 

.........................................
Ms P Hall
Director

 

Luminova Solutions Ltd

Notes to the Unaudited Financial Statements for the Period from 22 November 2023 to 30 November 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
15 Cochrane Close
Gosport
Hampshire
PO13 8EX
UK

These financial statements were authorised for issue by the director on 18 August 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

 

Luminova Solutions Ltd

Notes to the Unaudited Financial Statements for the Period from 22 November 2023 to 30 November 2024

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

33% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1.

 

Luminova Solutions Ltd

Notes to the Unaudited Financial Statements for the Period from 22 November 2023 to 30 November 2024

4

Tangible assets

Plant and machinery
£

Total
£

Cost or valuation

Additions

630

630

At 30 November 2024

630

630

Depreciation

Charge for the period

104

104

At 30 November 2024

104

104

Carrying amount

At 30 November 2024

526

526

5

Debtors

Current

2024
£

Prepayments

100

 

100

 

Luminova Solutions Ltd

Notes to the Unaudited Financial Statements for the Period from 22 November 2023 to 30 November 2024

6

Share capital

Allotted, called up and fully paid shares

2024

No.

£

Ordinary of £1 each

1

1