REGISTERED NUMBER: 06909162 (England and Wales)

LUMIERE KINESIS PROPERTY LIMITED

Unaudited Financial Statements for the Year Ended 31 December 2024

Page

Company Information

1

Statement of Financial Position

2

to

3

Notes to the Financial Statements

4

to

6

Directors:

I G Wiper

Lumiere Kinesis Limited

S M Wiper

Registered office:

41 Port Street

Evesham

Worcestershire

WR11 3LD

Registered number:

06909162 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

CUBO Birmingham

4th Floor

Two Chamberlain Square

Birmingham

West Midlands

B3 3AX

Fixed assets

Tangible assets

4

2,149,123

2,150,964

Current assets

Debtors

5

256,201

285,455

Cash at bank

2,634

2,644

258,835

288,099

Creditors

Amounts falling due within one year

6

35,779

39,105

Net current assets

223,056

248,994

Total assets less current liabilities

2,372,179

2,399,958

Creditors

Amounts falling due after more than one year

7

(531,003

)

(558,960

)

Provisions for liabilities

(144,725

)

(144,725

)

Net assets

1,696,451

1,696,273

Capital and reserves

Called up share capital

453

453

Share premium

381,594

381,594

Retained earnings

1,314,404

1,314,226

1,696,451

1,696,273

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 Property 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.

Tangible fixed assets

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

Freehold property

-

at varying rates on cost

Plant and machinery

-

25% on reducing balance and 10% on cost

Fixtures and fittings

-

10% 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.

Tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 2 (2023 - 2 ) .

4.	Tangible fixed assets

Fixtures

Freehold

Plant and

and

property

machinery

fittings

Totals

£

£

£

£

Cost

At 1 January 2024

and 31 December 2024

2,145,863

32,576

200,000

2,378,439

Depreciation

At 1 January 2024

-

32,440

195,035

227,475

Charge for year

-

34

1,807

1,841

At 31 December 2024

-

32,474

196,842

229,316

Net book value

At 31 December 2024

2,145,863

102

3,158

2,149,123

At 31 December 2023

2,145,863

136

4,965

2,150,964

5.

Debtors: amounts falling due within one year

2024

2023

£

£

Amounts owed by group undertakings

202,018

231,272

Tax

53,770

53,770

Called up share capital not paid

413

413

256,201

285,455

6.

Creditors: amounts falling due within one year

2024

2023

£

£

Bank loans and overdrafts (see note 8)

30,889

34,217

Accrued expenses

4,890

4,888

35,779

39,105

7.

Creditors: amounts falling due after more than one year

2024

2023

£

£

Bank loans (see note 8)

531,003

558,960

2024

2023

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

255,163

281,663

8.

Loans

An analysis of the maturity of loans is given below:

2024

2023

£

£

Amounts falling due within one year or on demand:

Bank loans

30,889

34,217

Amounts falling due between one and two years:

Bank loans - 1-2 years

193,467

34,217

Amounts falling due between two and five years:

Bank loans - 2-5 years

82,373

243,080

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

255,163

281,663

9.	Secured debts

The following secured debts are included within creditors:

2024

2023

£

£

Bank loans

561,892

593,177

Lloyds Bank PLC registered fixed and floating charges over all business assets with the registrar on the following dates:

17 August 2015

31 March 2017

31 March 2017 (2)

18 January 2018

8 May 2019.