LUMA MEDIA LIMITED

LUMA MEDIA LIMITED
Contents Page
For the year ended 31 March 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

LUMA MEDIA LIMITED Accountants' Report For the year ended 31 March 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. VALANI VALANI & CO LIMITED 31 March 2025 .................................................... VALANI VALANI & CO LIMITED 96 BRIDGE STREET PETERBOROUGH PE1 1DY 29 December 2025 1

LUMA MEDIA LIMITED
Accountants' Report
For the year ended 31 March 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
VALANI VALANI & CO LIMITED
31 March 2025

....................................................

VALANI VALANI & CO LIMITED
96 BRIDGE STREET

PETERBOROUGH
PE1 1DY
29 December 2025

1

LUMA MEDIA LIMITED
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	3,336	4,447
		3,336	4,447
Current assets
Debtors		28,427	28,029
Cash at bank and in hand		234	1,631
		28,661	29,660
Creditors: amount falling due within one year		(13,925)	(15,938)
Net current assets		14,736	13,722

Total assets less current liabilities		18,072	18,169
Creditors: amount falling due after more than one year		(9,717)	(14,099)
Provisions for liabilities		(524)	(524)
Net assets		7,831	3,546

Capital and reserves
Called up share capital		100	100
Profit and loss account		7,731	231
Shareholders' funds		7,831	331

For the year ended 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 year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 29 December 2025 and were signed by:

-------------------------------
Philip Geoffrey BAYMAN
Director

2

LUMA MEDIA LIMITED
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

LUMA MEDIA LIMITED is a private company, limited by shares, registered in England and Wales, registration number 11174385, registration address 96 BRIDGE STREET, NEW BAILEY STREET MANCHESTER, PETERBOROUGH, Cambridgeshire, PE1 1DY.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	18% Reducing Balance
Fixtures and Fittings	18% Reducing Balance

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 0 (2024 : 2).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Total
	£	£	£
At 01 April 2024	5,576	1,349	6,925
Additions	-	-	-
Disposals	-	-	-
At 31 March 2025	5,576	1,349	6,925
Depreciation
At 01 April 2024	1,921	557	2,478
Charge for year	913	198	1,111
On disposals	-	-	-
At 31 March 2025	2,834	755	3,589
Net book values
Closing balance as at 31 March 2025	2,742	594	3,336
Opening balance as at 01 April 2024	3,655	792	4,447

3

Registered Number: 11174385
England and Wales
LUMA MEDIA LIMITED

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025