BrightAccountsProduction v1.0.0 v1.0.0 2024-04-01 The company was not dormant during the period The company was trading for the entire period The principal activity of the company continued to be that of electrical services. 3 December 2025 2 2 11252630 2025-03-31 11252630 2024-03-31 11252630 2023-03-31 11252630 2024-04-01 2025-03-31 11252630 2023-04-01 2024-03-31 11252630 uk-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11252630 uk-curr:PoundSterling 2024-04-01 2025-03-31 11252630 uk-bus:FullAccounts 2024-04-01 2025-03-31 11252630 uk-bus:Director1 2024-04-01 2025-03-31 11252630 uk-bus:Director2 2024-04-01 2025-03-31 11252630 uk-bus:RegisteredOffice 2024-04-01 2025-03-31 11252630 uk-bus:Agent1 2024-04-01 2025-03-31 11252630 uk-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 11252630 uk-core:ShareCapital 2025-03-31 11252630 uk-core:ShareCapital 2024-03-31 11252630 uk-core:RetainedEarningsAccumulatedLosses 2025-03-31 11252630 uk-core:RetainedEarningsAccumulatedLosses 2024-03-31 11252630 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-03-31 11252630 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-03-31 11252630 uk-bus:FRS102 2024-04-01 2025-03-31 11252630 uk-core:PlantMachinery 2024-04-01 2025-03-31 11252630 uk-core:MotorVehicles 2024-04-01 2025-03-31 11252630 uk-core:OtherPropertyPlantEquipment 2024-04-01 2025-03-31 11252630 uk-core:CurrentFinancialInstruments 2025-03-31 11252630 uk-core:CurrentFinancialInstruments 2024-03-31 11252630 uk-core:WithinOneYear 2025-03-31 11252630 uk-core:WithinOneYear 2024-03-31 11252630 uk-core:EmployeeBenefits 2024-03-31 11252630 uk-core:EmployeeBenefits 2024-04-01 2025-03-31 11252630 uk-core:AcceleratedTaxDepreciationDeferredTax 2025-03-31 11252630 uk-core:TaxLossesCarry-forwardsDeferredTax 2025-03-31 11252630 uk-core:OtherDeferredTax 2025-03-31 11252630 uk-core:RevaluationPropertyPlantEquipmentDeferredTax 2025-03-31 11252630 uk-core:EmployeeBenefits 2025-03-31 11252630 2024-04-01 2025-03-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: 11252630

Lumos Electrics Limited

Directors' Report and Unaudited Financial Statements

for the financial year ended 31 March 2025

Lumos Electrics Limited

DIRECTORS AND OTHER INFORMATION

Directors | Mr Luke Stillings
| Mrs Samantha Stillings
Company Registration Number | 11252630
Registered Office and Business Address | 1 Chapel Road
| Isle Of Grain
| Rochester
| ME3 0BQ
| United Kingdom
Accountants | Blue Tomato Accounting Limited
| The Oast
| EMR Centre
| New Road
| East Malling
| Kent
| ME19 6BJ
| United Kingdom

Lumos Electrics Limited

DIRECTORS' REPORT

for the financial year ended 31 March 2025

The directors present their report and the unaudited financial statements for the financial year ended 31 March 2025.

Principal Activity

The principal activity of the company continued to be that of electrical services.

Directors

The directors who served during the financial year are as follows:

Mr Luke Stillings

Mrs Samantha Stillings

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Mr Luke Stillings

Director

3 December 2025

Lumos Electrics Limited

ACCOUNTANTS REPORT

to the Board of Directors on the Compilation of the unaudited financial statements of Lumos Electrics Limited

for the financial year ended 31 March 2025

In accordance with our engagement letter dated 21 October 2025 and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled for your approval the financial statements of the company for the financial year ended 31 March 2025 as set out on pages to which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.

As a member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at <www.icaew.com/membershandbook>.

This report is made solely to the Board of Directors of Lumos Electrics Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company’s Board of Directors that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and its Board of Directors, as a body, for our work or for this report.

You have acknowledged on the Statement of Financial Position for the year ended 31 March 2025 your duty to ensure that Lumos Electrics Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Lumos Electrics Limited. You consider that Lumos Electrics Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Lumos Electrics Limited. For this reason, we have not verified the adequacy, accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

__________________________________

BLUE TOMATO ACCOUNTING LIMITED

The Oast

EMR Centre

New Road

East Malling

Kent

ME19 6BJ

United Kingdom

3 December 2025

Lumos Electrics Limited

INCOME STATEMENT

for the financial year ended 31 March 2025

|  | 2025 |  | 2024
| Notes | £ |  | £

Turnover |  | 115,819 |  | 103,128
Cost of sales |  | (9,358) |  | (3,068)
|  | ───────── |  | ─────────
Gross profit |  | 106,461 |  | 100,060
Administrative expenses |  | (61,538) |  | (65,277)
|  | ───────── |  | ─────────
Operating profit |  | 44,923 |  | 34,783
Interest receivable and similar income |  | 715 |  | -
|  | ───────── |  | ─────────
Profit before taxation |  | 45,638 |  | 34,783
Tax on profit |  | (8,749) |  | (20,759)
|  | ───────── |  | ─────────
Profit for the financial year |  | 36,889 |  | 14,024
|  | ───────── |  | ─────────
Total comprehensive income |  | 36,889 |  | 14,024
|  | ═════════ |  | ═════════

Lumos Electrics Limited

Company Registration Number: 11252630

STATEMENT OF FINANCIAL POSITION

as at 31 March 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Non-Current Assets

Property, plant and equipment |  | 5 | 176 |  | 234
|  |  | ───────── |  | ─────────
Current Assets

Inventories |  | 6 | 2,000 |  | 5,000
Receivables |  | 7 | 20,440 |  | 22,450
Cash and cash equivalents |  |  | 2,179 |  | 29,125
|  |  | ───────── |  | ─────────
|  |  | 24,619 |  | 56,575
|  |  | ───────── |  | ─────────
Payables: amounts falling due within one year |  | 8 | (14,581) |  | (21,473)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 10,038 |  | 35,102
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 10,214 |  | 35,336
Provisions for liabilities |  | 9 | (33) |  | (44)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 10,181 |  | 35,292
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 1 |  | 1
Retained earnings |  |  | 10,180 |  | 35,291
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 10,181 |  | 35,292
|  |  | ═════════ |  | ═════════
The financial statements have been prepared 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).

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 3 December 2025 and signed on its behalf by

________________________________ |  |  |  |  |
Mr Luke Stillings |  |  |  |  |
Director |  |  |  |  |

Lumos Electrics Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2025

1. | General Information
| Lumos Electrics Limited is a company limited by shares incorporated and registered in England. The registered number of the company is 11252630. The registered office of the company is 1 Chapel Road, Isle Of Grain, Rochester, ME3 0BQ, United Kingdom which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Directors' Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 March 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable in respect of electrical services.
| Property, plant and equipment and depreciation
| Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
|  | Plant and machinery | - | 25% Straight line
|  | Motor vehicles | - | 25% Straight line
|  | Computer equipment | - | 25% Reducing balance
| Inventories
| Inventories are value at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.

3. | Employees
|  | 2025 | 2024
|  | Number | Number
| Average number of employees | 2 | 2
|  | ═════════ | ═════════

4. | Dividends | 2025 | 2024
|  | £ | £
| Dividends on equity shares:
| - Interim paid | 62,000 | 73,000
|  | ═════════ | ═════════

5. | Property, plant and equipment
|  | Plant and | Motor | Computer | Total
|  | machinery | vehicles | equipment |
|  | £ | £ | £ | £
| Cost
| At 1 April 2024 | 1,400 | 29,364 | 312 | 31,076
|  | ───────── | ───────── | ───────── | ─────────
| At 31 March 2025 | 1,400 | 29,364 | 312 | 31,076
|  | ───────── | ───────── | ───────── | ─────────
| Depreciation
| At 1 April 2024 | 1,400 | 29,364 | 78 | 30,842
| Charge for the financial year | - | - | 58 | 58
|  | ───────── | ───────── | ───────── | ─────────
| At 31 March 2025 | 1,400 | 29,364 | 136 | 30,900
|  | ───────── | ───────── | ───────── | ─────────
| Net book value
| At 31 March 2025 | - | - | 176 | 176
|  | ═════════ | ═════════ | ═════════ | ═════════
| At 31 March 2024 | - | - | 234 | 234
|  | ═════════ | ═════════ | ═════════ | ═════════

6. | Inventories | 2025 | 2024
|  | £ | £
| Stock | 2,000 | 5,000
|  | ═════════ | ═════════

7. | Receivables | 2025 | 2024
|  | £ | £
| Trade receivables | 2,711 | 2,696
| Other debtors | 16,036 | 17,466
| Taxation | 1,204 | 1,199
| Prepayments and accrued income | 489 | 1,089
|  | ───────── | ─────────
|  | 20,440 | 22,450
|  | ═════════ | ═════════

8. | Payables | 2025 | 2024
| Amounts falling due within one year | £ | £
| Taxation | 9,767 | 7,641
| Other creditors | 3,864 | 12,882
| Accruals | 950 | 950
|  | ───────── | ─────────
|  | 14,581 | 21,473
|  | ═════════ | ═════════

9. | Provisions for liabilities
| The amounts provided for deferred taxation are analysed below:
|  | Capital | Total | Total
|  | allowances |  |
|  |  | 2025 | 2024
|  | £ | £ | £
| At financial year start | 44 | 44 | 44
| Charged to profit and loss | (11) | (11) | -
|  | ───────── | ───────── | ─────────
| At financial year end | 33 | 33 | 44
|  | ═════════ | ═════════ | ═════════

Lumos Electrics Limited

SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS

TRADING STATEMENT

for the financial year ended 31 March 2025

| 2025 |  | 2024
| £ |  | £

Sales | 115,819 |  | 103,128
| ───────── |  | ─────────
Cost of sales

Opening inventories | 5,000 |  | 5,222
Purchases | 5,158 |  | 2,846
Subcontract costs | 1,200 |  | -
| ───────── |  | ─────────
| 11,358 |  | 8,068
Closing inventories | (2,000) |  | (5,000)
| ───────── |  | ─────────
| 9,358 |  | 3,068
| ───────── |  | ─────────
Gross profit | 106,461 |  | 100,060
| ───────── |  | ─────────
Gross profit Percentage | 91.9% |  | 97.0%
| ───────── |  | ─────────
Administrative expenses

Wages and salaries | - |  | 20,000
Directors salaries | 43,200 |  | 23,200
Employers NIC | (867) |  | -
Staff training | 25 |  | 229
Rent payable | 312 |  | 312
Insurance | 829 |  | 1,211
Repairs and maintenance | - |  | 82
Printing, postage and stationery | - |  | 8
Telephone and broadband | 2,436 |  | 800
Computer costs | 478 |  | 423
Motor expenses | 12,443 |  | 11,662
Travelling and entertainment | 146 |  | 84
Entertaining | 230 |  | -
Legal and professional | 407 |  | 1,997
Accountancy fees | 1,730 |  | 2,275
Bank charges | 111 |  | 108
Depreciation of tangible assets | 58 |  | 2,886
| ───────── |  | ─────────
| 61,538 |  | 65,277
| ───────── |  | ─────────
Miscellaneous income

Bank interest | 715 |  | -
| ───────── |  | ─────────
Net profit | 45,638 |  | 34,783
| ═════════ |  | ═════════