Lumea Holdings Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 4

Lumea Holdings Ltd

Company Information

Director

Mr Alexander Mungo Muirhead

Registered office

Unit 2 Hartnoll Business Centre Tiverton Devon EX16 4NG

Accountants

Withers Steele Limited 6 Oaklands Court Tiverton Way Tiverton Devon EX16 6TG

Lumea Holdings Ltd

(Registration number: 15113587)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Investments	4	4,136,000	4,136,000
Capital and reserves
Called up share capital	7	100	100
Share premium reserve		2,067,900	2,067,900
Retained earnings		2,068,000	2,068,000
Shareholders' funds		4,136,000	4,136,000

For the financial period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 5 December 2025
 

......................................... Mr Alexander Mungo Muirhead Director

Lumea Holdings Ltd

Notes to the Unaudited Financial Statements for the Period from 1 October 2024 to 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Unit 2
Hartnoll Business Centre
Tiverton
Devon
EX16 4NG
England

These financial statements were authorised for issue by the director on 5 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1 (2024 - 1).

4	Investments

	2025 £	2024 £
Investments in subsidiaries	4,136,000	4,136,000

Lumea Holdings Ltd

Notes to the Unaudited Financial Statements for the Period from 1 October 2024 to 31 March 2025