REGISTERED NUMBER: 11366177 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 May 2025

for

Lumes Media Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

L F D S Mesquita Filho

REGISTERED OFFICE:

Oak Barn Oxleaze Lane

Dundry

Bristol

BS41 8LA

REGISTERED NUMBER:

11366177 (England and Wales)

ACCOUNTANTS:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

Gloucestershire

GL3 3RS

BANKERS:

Virgin Money

7 Gold Street

Northampton

NN1 1EN

FIXED ASSETS

Tangible assets

4

3,597

2,483

CURRENT ASSETS

Debtors

5

9,614

8,563

Cash at bank

39,166

79,132

48,780

87,695

CREDITORS

Amounts falling due within one year

6

6,435

14,329

NET CURRENT ASSETS

42,345

73,366

TOTAL ASSETS LESS CURRENT LIABILITIES

45,942

75,849

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

45,842

75,749

SHAREHOLDERS' FUNDS

45,942

75,849

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 September 2025 and were signed by:

L F D S Mesquita Filho - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

Cost

At 1 June 2024

2,071

574

12,005

14,650

Additions

-

-

3,038

3,038

Disposals

-

-

(1,835

)

(1,835

)

At 31 May 2025

2,071

574

13,208

15,853

Depreciation

At 1 June 2024

1,702

574

9,891

12,167

Charge for year

92

-

1,832

1,924

Eliminated on disposal

-

-

(1,835

)

(1,835

)

At 31 May 2025

1,794

574

9,888

12,256

Net book value

At 31 May 2025

277

-

3,320

3,597

At 31 May 2024

369

-

2,114

2,483

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/5/25

31/5/24

£

£

Trade debtors

9,444

7,879

Other debtors

170

684

9,614

8,563

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/5/25

31/5/24

£

£

Taxation and social security

1,879

8,928

Other creditors

4,556

5,401

6,435

14,329

7.	RELATED PARTY DISCLOSURES

L F D S Mesquita Filho

Director

A loan exists between the company and the director. At 31 May 2025, the company owed the director £3,346 (2024 - £4,332). The balance owed to the director is interest free and has no fixed repayment terms.