LUMEN VISTA LTD


Directors	Elvis NJEIK
	Deric NJEIK
	Judith Moor


Registered Address	30 Boundary Drive, Wexhamgreen Boundary Drive
	Wexham
	Slough
	SL2 4FQ


Registered Number	11370890 (England and Wales)

Balance Sheet as at
31 May 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		52,386		70,665
			52,386		70,665
Current assets
Debtors	4	19,778		98,026
Cash at bank and on hand		8,546		40,642
		28,324		138,668
Creditors amounts falling due within one year	5	(57,916)		(108,427)
Net current assets (liabilities)			(29,592)		30,241
Total assets less current liabilities			22,794		100,906
Creditors amounts falling due after one year	6		-		(4,551)
Net assets			22,794		96,355
Capital and reserves
Called up share capital			100		100
Profit and loss account			22,694		96,255
Shareholders' funds			22,794		96,355

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 11 September 2025, and are signed on its behalf by:

Deric NJEIK
Director

Elvis NJEIK
Director

Registered Company No. 11370890

LUMEN VISTA LTD

Notes to the Financial Statements
for the year ended 31 May 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Vehicles	25
	Office Equipment	25

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Vehicles	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 June 24	76,198	2,495	78,693
Disposals	-	(2,495)	(2,495)
At 31 May 25	76,198	-	76,198
Depreciation and impairment
At 01 June 24	6,350	1,678	8,028
Charge for year	17,462	205	17,667
On disposals	-	(1,883)	(1,883)
At 31 May 25	23,812	-	23,812
Net book value
At 31 May 25	52,386	-	52,386
At 31 May 24	69,848	817	70,665

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	19,778	98,026
Total	19,778	98,026

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	50,169	55,192
Bank borrowings and overdrafts	6,234	6,382
Taxation and social security	451	8,445
Other creditors	62	37,408
Accrued liabilities and deferred income	1,000	1,000
Total	57,916	108,427

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	-	4,551
Total	-	4,551

7.	Directors advances, credits and guarantees
	At the balance sheet date, the company owes to the directors as follows: Elvis Njeik £31 Deric Njeik £31

8.	Related party transactions
	Included in other debtors is an amount of £19,778 (2024: £97,001), which relates to Lumen Mansions Limited, a company wholly owned by director Elvis Njeik.