Lumos Electrics Limited iXBRL

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

176

234

─────────

Current Assets

Inventories

2,000

5,000

Receivables

20,440

22,450

Cash and cash equivalents

2,179

29,125

─────────

24,619

56,575

─────────

Payables: amounts falling due within one year

(14,581)

(21,473)

─────────

Net Current Assets

10,038

35,102

─────────

Total Assets less Current Liabilities

10,214

35,336

Provisions for liabilities

(33)

(44)

─────────

Net Assets

10,181

35,292

═════════

Capital and Reserves

Called up share capital

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

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.

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

229

Rent payable

312

312

Insurance

829

1,211

Repairs and maintenance

Printing, postage and stationery

Telephone and broadband

2,436

800

Computer costs

478

423

Motor expenses

12,443

11,662

Travelling and entertainment

146

Entertaining

230

Legal and professional

407

1,997

Accountancy fees

1,730

2,275

Bank charges

111

108

Depreciation of tangible assets

2,886

─────────

61,538

65,277

─────────

Miscellaneous income

Bank interest	715	-
	─────────	─────────

Net profit	45,638	34,783
	═════════	═════════