Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 13948356 Mrs Ka Lee Chan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13948356 2024-03-31 13948356 2025-03-31 13948356 2024-04-01 2025-03-31 13948356 frs-core:CurrentFinancialInstruments 2025-03-31 13948356 frs-core:Non-currentFinancialInstruments 2025-03-31 13948356 frs-core:ComputerEquipment 2025-03-31 13948356 frs-core:ComputerEquipment 2024-04-01 2025-03-31 13948356 frs-core:ComputerEquipment 2024-03-31 13948356 frs-core:FurnitureFittings 2025-03-31 13948356 frs-core:FurnitureFittings 2024-04-01 2025-03-31 13948356 frs-core:FurnitureFittings 2024-03-31 13948356 frs-core:ShareCapital 2025-03-31 13948356 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 13948356 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13948356 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 13948356 frs-bus:SmallEntities 2024-04-01 2025-03-31 13948356 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13948356 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 13948356 frs-bus:Director1 2024-04-01 2025-03-31 13948356 frs-countries:EnglandWales 2024-04-01 2025-03-31 13948356 2023-03-31 13948356 2024-03-31 13948356 2023-04-01 2024-03-31 13948356 frs-core:CurrentFinancialInstruments 2024-03-31 13948356 frs-core:Non-currentFinancialInstruments 2024-03-31 13948356 frs-core:ShareCapital 2024-03-31 13948356 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 13948356
Luminar Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Arvo.Tax Limited
Luminar Holdings Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Luminar Holdings Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 13948356

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 626 |  | 597
|  |  | 626 |  | 597
CURRENT ASSETS
Debtors | 5 | 78,370 |  | 78,180 |
Cash at bank and in hand |  | 2,496 |  | 1,010 |
|  | 80,866 |  | 79,190 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,199 ) |  | (2,378 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 79,667 |  | 76,812
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 80,293 |  | 77,409
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (117,699 ) |  | (117,936 )
NET LIABILITIES |  |  | (37,406 ) |  | (40,527 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | (37,408 ) |  | (40,529 )
SHAREHOLDERS' FUNDS |  |  | (37,406) |  | (40,527)

Page 1
Page 2
Luminar Holdings Limited
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs Ka Lee Chan Director
05/11/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Luminar Holdings Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Luminar Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13948356 . The registered office is The Royal, Front Street, Stanley, Co Durham, DH9 0JQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | Reducing balance 15%
Computer Equipment | Straight line 25%

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | 738 | 80 | 818
Additions | 142 | - | 142
As at 31 March 2025 | 880 | 80 | 960
Depreciation
As at 1 April 2024 | 189 | 32 | 221
Provided during the period | 93 | 20 | 113
As at 31 March 2025 | 282 | 52 | 334
Net Book Value
As at 31 March 2025 | 598 | 28 | 626
As at 1 April 2024 | 549 | 48 | 597

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 1,060 |  | 162
Other debtors | 77,310 |  | 78,018
| 78,370 |  | 78,180

Page 3
Page 4
Luminar Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | (1 ) |  | -
Accruals and deferred income | 1,200 |  | 2,378
| 1,199 |  | 2,378

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Directors loan account | 117,699 |  | 117,936

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 4