Company Registration No. 10996865 (England and Wales)
Lumine Law Ltd
Unaudited accounts
for the year ended 31 January 2025
Lumine Law Ltd
Unaudited accounts
Contents
Lumine Law Ltd
Company Information
for the year ended 31 January 2025
Directors
Mr R Kumar
Mrs V Kumar
Company Number
10996865 (England and Wales)
Registered Office
2nd Floor
156 Cromwell Road
London
SW7 4EF
England
Lumine Law Ltd
Statement of financial position
as at 31 January 2025
Tangible assets
3,437
1,552
Cash at bank and in hand
66,851
142,741
Creditors: amounts falling due within one year
(148,935)
(116,148)
Net current assets
20,498
74,037
Total assets less current liabilities
23,935
75,589
Creditors: amounts falling due after more than one year
(2,000)
(8,000)
Called up share capital
180
180
Profit and loss account
21,755
67,409
Shareholders' funds
21,935
67,589
For the year ending 31 January 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 October 2025 and were signed on its behalf by
Mr R Kumar
Director
Company Registration No. 10996865
Lumine Law Ltd
Notes to the Accounts
for the year ended 31 January 2025
Lumine Law Ltd is a private company, limited by shares, registered in England and Wales, registration number 10996865. The registered office is 2nd Floor, 156 Cromwell Road, London, SW7 4EF, England.
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Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% straight line
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Turnover 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.
Services provided during the period to the clients, which at the balance sheet date have not yet been billed, were recognised as turnover in accordance with FRS 102. Such turnover is recognised by reference to an assessment of the fair value of the services provided at the balance sheet date as the proportion of the total value of the engagement.
A provision is made against unbilled amounts on those client engagements where the right to receive consideration is contingent on factors outside the control of the company.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Lumine Law Ltd
Notes to the Accounts
for the year ended 31 January 2025
Expenditure on research and development is written off in the year in which it is incurred.
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Tangible fixed assets
Plant & machinery
Amounts falling due within one year
Accrued income and prepayments
15,364
20,307
Other debtors
79,750
23,131
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Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
6,000
6,000
Trade creditors
2,763
2,029
Taxes and social security
29,143
25,147
Other creditors
4,959
3,045
Loans from directors
86,929
52,505
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Creditors: amounts falling due after more than one year
2025
2024
Lumine Law Ltd
Notes to the Accounts
for the year ended 31 January 2025
Allotted, called up and fully paid:
180 Ordinary shares of £1 each
180
180
There was no single controlling party for the period.
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Average number of employees
During the year the average number of employees was 5 (2024: 5).