2024-05-01 2025-04-30 false No description of principal activity Capium Accounts Production 1.1 SC766166 2024-05-01 2025-04-30 SC766166 bus:AbridgedAccounts 2024-05-01 2025-04-30 SC766166 bus:FRS102 2024-05-01 2025-04-30 SC766166 bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 SC766166 bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 SC766166 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC766166 2024-05-01 2025-04-30 SC766166 2025-04-30 SC766166 bus:RegisteredOffice 2024-05-01 2025-04-30 SC766166 core:WithinOneYear 2025-04-30 SC766166 core:AfterOneYear 2025-04-30 SC766166 1 2024-05-01 2025-04-30 SC766166 bus:Director1 2024-05-01 2025-04-30 SC766166 bus:Director1 2025-04-30 SC766166 bus:Director1 2023-04-17 2024-04-30 SC766166 2023-04-17 SC766166 bus:LeadAgentIfApplicable 2024-05-01 2025-04-30 SC766166 2023-04-17 2024-04-30 SC766166 2024-04-30 SC766166 core:WithinOneYear 2024-04-30 SC766166 core:AfterOneYear 2024-04-30 SC766166 bus:EntityAccountantsOrAuditors 2023-04-17 2024-04-30 SC766166 bus:OrdinaryShareClass1 2024-05-01 2025-04-30 SC766166 bus:OrdinaryShareClass1 2025-04-30 SC766166 bus:OrdinaryShareClass1 2023-04-17 2024-04-30 SC766166 bus:OrdinaryShareClass1 2024-04-30 SC766166 core:PlantMachinery 2024-05-01 2025-04-30 SC766166 core:PlantMachinery 2025-04-30 SC766166 core:PlantMachinery 2024-04-30 SC766166 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-04-30 SC766166 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-04-30 SC766166 core:CostValuation core:Non-currentFinancialInstruments 2025-04-30 SC766166 core:CostValuation core:Non-currentFinancialInstruments 2024-04-30 SC766166 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-04-30 SC766166 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-04-30 SC766166 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-04-30 SC766166 core:Non-currentFinancialInstruments 2025-04-30 SC766166 core:Non-currentFinancialInstruments 2024-04-30 SC766166 core:ShareCapital 2025-04-30 SC766166 core:ShareCapital 2024-04-30 SC766166 core:RetainedEarningsAccumulatedLosses 2025-04-30 SC766166 core:RetainedEarningsAccumulatedLosses 2024-04-30 SC766166 dpl:Item1 2024-05-01 SC766166 dpl:Item1 2025-04-30 SC766166 dpl:Item1 2023-04-17 SC766166 dpl:Item1 2024-04-30 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: SC766166
Scotland
LUMA COMMUNICATIONS LTD
Abridged Accounts
Period of accounts Start date: 01 May 2024 End date: 30 April 2025

Luma Communications Ltd Contents Page For the year ended 30 April 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

Luma Communications Ltd Accountants' Report For the year ended 30 April 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 30 April 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. Glen Drummond FA LLP 30 April 2025 .................................................... Glen Drummond FA LLP 12 Carron Place Kelvin Industrial Estate East Kilbride G75 0YL 19 January 2026 1

Luma Communications Ltd Statement of Financial Position As at 30 April 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 2,540 |  | 3,175
|  | 2,540 |  | 3,175
Current assets |  |  |
Debtors |  | 420 |  | 543
Cash at bank and in hand |  | 6,953 |  | 5,931
|  | 7,373 |  | 6,474
Creditors: amount falling due within one year |  | (8,694) |  | (6,988)
Net current assets |  | (1,321) |  | (514)
Total assets less current liabilities |  | 1,219 |  | 2,661
Net assets |  | 1,219 |  | 2,661
Capital and reserves |  |  |
Called up share capital | 4 | 1 |  | 1
Profit and loss account |  | 1,218 |  | 2,660
Shareholders' funds |  | 1,219 |  | 2,661
For the year ended 30 April 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 19 January 2026 and were signed by:
------------------------------- Anthony Nicoletti Director
2

Luma Communications Ltd Notes to the Abridged Financial Statements For the year ended 30 April 2025
General Information Luma Communications Ltd is a private company, limited by shares, registered in Scotland, registration number SC766166, registration address 12 Roedeer Drive, Motherwell, ML1 1AL. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. 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 | 20% Reducing Balance
2. | Average number of employees Average number of employees during the year was 1 (2024 : 1).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Total
| £ |  | £
At 01 May 2024 | 4,000 |  | 4,000
Additions | - |  | -
Disposals | - |  | -
At 30 April 2025 | 4,000 |  | 4,000
Depreciation
At 01 May 2024 | 825 |  | 825
Charge for year | 635 |  | 635
On disposals | - |  | -
At 30 April 2025 | 1,460 |  | 1,460
Net book values
Closing balance as at 30 April 2025 | 2,540 |  | 2,540
Opening balance as at 01 May 2024 | 3,175 |  | 3,175
4. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
1 Class A share of £1.00 each | 1 |  | 1
| 1 |  | 1
3