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Company registration number: 04546802
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 MARCH 2025
| LUMINOUS REPUTATION MANAGEMENT LIMITED
LUMINOUS REPUTATION MANAGEMENT LIMITED |  |
COMPANY INFORMATION
Directors | A Hines
| J Towell
Registered number | 04546802
Registered office | 2nd Floor 35 Great Sutton Street
| London
| EC1V 0DX
Accountants | Menzies LLP
| Chartered Accountants
| Ashcombe House
| 5 The Crescent
| Leatherhead
| Surrey
| KT22 8DY
LUMINOUS REPUTATION MANAGEMENT LIMITED |  |
CONTENTS
| Page
Statement of financial position | 1 - 2
Notes to the financial statements | 3 - 7
LUMINOUS REPUTATION MANAGEMENT LIMITED REGISTERED NUMBER:04546802 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 701,132 |  | 680,013
|  |  | 701,132 |  | 680,013
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 2,204,826 |  | 3,022,456 |
Cash at bank and in hand |  | 426,105 |  | 874,457 |
|  | 2,630,931 |  | 3,896,913 |
Creditors: amounts falling due within one year | 6 | (1,052,964) |  | (1,720,207) |
Net current assets |  |  | 1,577,967 |  | 2,176,706
Total assets less current liabilities |  |  | 2,279,099 |  | 2,856,719
Creditors: amounts falling due after more than one year | 7 |  | (177,822) |  | (217,163)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (15,852) |  | (15,852) |
|  |  | (15,852) |  | (15,852)
Net assets |  |  | 2,085,425 |  | 2,623,704
Page 1
LUMINOUS REPUTATION MANAGEMENT LIMITED REGISTERED NUMBER:04546802 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2025
|  | 2025 |  | 2024
|  | £ |  | £
Capital and reserves |  |  |  |  |
Allotted, called up and fully paid share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 2,085,325 |  | 2,623,604
|  |  | 2,085,425 |  | 2,623,704
The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. 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. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
A Hines | J Towell
Director | Director
Date: 8 December 2025 | Date:8 December 2025
The notes on pages 3 to 7 form part of these financial statements. Page 2
LUMINOUS REPUTATION MANAGEMENT LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Luminous Reputation Management Limited is a private limited liability company incorporated in England and Wales, with its registered office and principal place of business at 2nd Floor, 35 Great Sutton Street, London, England, EC1V 0DX. The principal activity of the company is that of marketing agents specialising in visual merchandising, public relations, advertising and promotional activities. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Turnover comprises revenue recognised by the Company in respect of its principal activity during the year, exclusive of Value Added Tax. Turnover is recognised in the period in which work is carried out. For projects which are incomplete at the period end, income is recognised to reflect the partial performance of contractual obligations. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Pensions
Defined contribution pension plan The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the company in independently administered funds. Page 3
LUMINOUS REPUTATION MANAGEMENT LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.4 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Long-term leasehold property | - | Over the period of the lease
|  |  |  | Plant and machinery | - | 33% Straight line method
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 4
LUMINOUS REPUTATION MANAGEMENT LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.6 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 73 (2024 - 74).
4. | Tangible fixed assets
|  | Long-term leasehold property | Plant and machinery | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2024 | 924,332 | 273,411 | 1,197,743
| Additions | - | 83,098 | 83,098
| At 31 March 2025 | 924,332 | 356,509 | 1,280,841
| Depreciation |  |  |
| At 1 April 2024 | 329,992 | 187,738 | 517,730
| Charge for the year | 566 | 61,413 | 61,979
| At 31 March 2025 | 330,558 | 249,151 | 579,709
| Net book value |  |  |
| At 31 March 2025 | 593,774 | 107,358 | 701,132
| At 31 March 2024 | 594,340 | 85,673 | 680,013
Page 5
LUMINOUS REPUTATION MANAGEMENT LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 1,664,083 | 2,395,209
| Other debtors | 156,234 | 142,970
| Prepayments and accrued income | 384,509 | 484,277
|  | 2,204,826 | 3,022,456
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 38,750 | 20,531
| Trade creditors | 202,090 | 421,966
| Corporation tax | - | 193,279
| Other taxation and social security | 334,458 | 347,938
| Other creditors | 46,876 | 68,977
| Accruals and deferred income | 430,790 | 667,516
|  | 1,052,964 | 1,720,207
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 177,822 | 217,163
|  | 177,822 | 217,163
| The bank loan is secured by a charge over the Company's assets.
Page 6
LUMINOUS REPUTATION MANAGEMENT LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
8. | Commitments under operating leases
| At 31 March 2025 the company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 254,366 | 254,366
| Later than 1 year and not later than 5 years | 358,069 | 612,434
|  | 612,435 | 866,800
9. | Transactions with directors
| Included within other creditors are the following transactions with the directors.
|  | 2025 | 2024
|  | £ | £
| Balance outstanding at start of year | 27,435 | 19,987
| Amounts advanced | 582,727 | 461,890
| Amounts repaid | (644,600) | (454,442)
| Balance outstanding at end of year | (34,438) | 27,435
| Interest is not being charged on this loan. The loan is repayable on demand.
Page 7