Luminous Private Limited

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2—3

Registered number: 09163881

		31 March 2025		31 March 2024
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		96,710		96,710

			96,710		96,710
CURRENT ASSETS
Debtors	5	35,947		18,000
Cash at bank and in hand		858		911

		36,805		18,911
Creditors: Amounts Falling Due Within One Year	6	(156,082 )		(125,850 )

NET CURRENT ASSETS (LIABILITIES)			(119,277 )		(106,939 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(22,567 )		(10,229 )

NET LIABILITIES			(22,567 )		(10,229 )

CAPITAL AND RESERVES
Called up share capital	7		100		100
Income Statement			(22,667 )		(10,329 )

SHAREHOLDERS' FUNDS			(22,567)		(10,229)

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 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.

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 Income Statement.

On behalf of the board

Dr A Jain

Director

3 December 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Luminous Private Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09163881 . The registered office is 4 Augustus Close, Stanmore, Middlesex, HA7 4PT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The principle accounting policies adopted are set below.The financial statements are prepared in UK sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.

The principle accounting policies adopted are set below.

2.2. Going Concern Disclosure

The directors have considered the prospect of the business for the next twelve months and beyond and have arrived at a reasonable expectation the company will continue to meet its obligations as they fall due. The directors have also pledged their financial support to assist with this if required. On this basis, the directors will continue to adopt the going concern basis of accounting in preparing the financial statements.

2.3. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.

2.4. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

2.5. Financial Instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

2.6. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2.7. Critical Accounting Judgements and Key Sources of Estimation Uncertainty

In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.

The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.

The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:

Accrued Expenditure

The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers.These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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Luminous Private Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Investment Property

	31 March 2025
	£
Fair Value
As at 1 April 2024 and 31 March 2025	96,710

5. Debtors

	31 March 2025	31 March 2024
	£	£
Due within one year
Other debtors	15,000	-
Amounts owed by group undertakings	20,947	18,000

	35,947	18,000

6. Creditors: Amounts Falling Due Within One Year

	31 March 2025	31 March 2024
	£	£
Other taxes and social security	1,827	1,820
Accruals and deferred income	-	1,000
Directors' loan accounts	137,255	123,030
Amounts owed to group undertakings	17,000	-

	156,082	125,850

7. Share Capital

	31 March 2025	31 March 2024
	£	£
Allotted, Called up and fully paid	100	100

The nominal value per share is £1 and there are 100 Ordinary Shares in issue.

8. Related Party Transactions

The amount owed by Smile Arts Studio Pvt Ltd, a company related via common control and directorship, totalled £15,947 as at the year-end, which is a current asset, interest free and repayable on demand.

The amount owed by Ikigai Dental Limited, a company related via common control and directorship, totalled £5,000 as at the year-end, which is a current asset, interest free and repayable on demand.

The amount owed to Andover Dental Practice Limited, a company related via common control and directorship, totalled £17,000 as at the year-end, which is a current liability, interest free and repayable on demand.

The Director's loan account balance of Dr A Jain of £137,255 as at the year- end, is a current liability, interest free and repayable on demand.

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