REGISTERED NUMBER: 06909106 (England and Wales)

LUMIERE KINESIS LIMITED

Unaudited Financial Statements for the Year Ended 31 December 2024

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

Directors:

I G Wiper

S M Wiper

N L Rees

Registered office:

41 Port Street

Evesham

Worcestershire

WR11 3LD

Registered number:

06909106 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

CUBO Birmingham

4th Floor

Two Chamberlain Square

Birmingham

West Midlands

B3 3AX

Fixed assets

Investments

4

251

251

Current assets

Debtors

5

548,003

506,819

Cash at bank

3,033

5,050

551,036

511,869

Creditors

Amounts falling due within one year

6

79,298

79,758

Net current assets

471,738

432,111

Total assets less current liabilities

471,989

432,362

Creditors

Amounts falling due after more than one year

7

462,096

422,815

Net assets

9,893

9,547

Capital and reserves

Called up share capital

235

235

Retained earnings

9,658

9,312

9,893

9,547

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by:

I G Wiper - Director

1.	Statutory information

Lumiere Kinesis 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	Employees and directors

The average number of employees during the year was 4 (2023 - 4 ) .

4.	Fixed asset investments

Shares in

group

undertakings

£

Cost

At 1 January 2024

and 31 December 2024

251

Net book value

At 31 December 2024

251

At 31 December 2023

251

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Lumiere Kinesis Property Limited

Registered office:

Nature of business: Property Investment

%

Class of shares:

holding

Ordinary Shares

73.80

2024

2023

£

£

Aggregate capital and reserves

1,696,451

1,696,273

Profit for the year

178

26,014

The Regal Evesham Limited

Registered office:

Nature of business: Multi Use Facility

%

Class of shares:

holding

Ordinary shares

100.00

2024

2023

£

£

Aggregate capital and reserves

(328,508

)

12,400

(Loss)/profit for the year

(340,908

)

11,354

Ticketing Management Services Limited

Registered office:

Nature of business: Management services

%

Class of shares:

holding

Ordinary Shares

100.00

2024

2023

£

£

Aggregate capital and reserves

(194,291

)

(194,343

)

Profit/(loss) for the year

52

(82

)

5.

Debtors: amounts falling due within one year

2024

2023

£

£

Amounts owed by group undertakings

429,693

388,509

Other debtors

118,310

118,310

548,003

506,819

6.

Creditors: amounts falling due within one year

2024

2023

£

£

Amounts owed to group undertakings

77,566

78,107

Taxation and social security

81

-

Other creditors

1,651

1,651

79,298

79,758

7.

Creditors: amounts falling due after more than one year

2024

2023

£

£

Amounts owed to group undertakings

462,096

422,815

8.	Secured debts

Lloyds Bank PLC registered a fixed and floating charge over all business assets with the registrar on 1 September 2015, 18 January 2018 and 8 May 2019.