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REGISTERED NUMBER: 09969604 (England and Wales)

Unaudited Financial Statements

for the Period 1 January 2025 to 28 February 2026

for

Luminosity Security Limited

Luminosity Security Limited (Registered number: 09969604)

Contents of the Financial Statements

for the Period 1 January 2025 to 28 February 2026

Page |

Company Information | 1 |

Abridged Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Luminosity Security Limited

Company Information

for the Period 1 January 2025 to 28 February 2026

| DIRECTOR: | O P Maxwell

| SECRETARY: | Ms H L Cooper

| REGISTERED OFFICE: | Brooklands

| Little Cowarne

| Bromyard

| United Kingdom

| HR7 4RH

| REGISTERED NUMBER: | 09969604 (England and Wales)

| ACCOUNTANT: | Mary T Marsh FCA

| 42 Alexandra Road

| Malvern

| Worcestershire

| WR14 1HF

Luminosity Security Limited (Registered number: 09969604)

Abridged Balance Sheet

28 February 2026

| 28.2.26 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 14,744 |  | 2,793 |  |

CURRENT ASSETS

Stocks | - |  | 985 |  |

Debtors | 20,713 |  | 14,668 |  |

Cash at bank | 294,773 |  | 208,634 |  |

315,486 |  | 224,287 |  |

CREDITORS

Amounts falling due within one year | 58,125 |  | 39,409 |  |

NET CURRENT ASSETS | 257,361 |  | 184,878 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 272,105 |  | 187,671 |  |

PROVISIONS FOR LIABILITIES | 186 |  | 698 |  |

NET ASSETS | 271,919 |  | 186,973 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Revaluation reserve | 5 | 14,000 |  | - |  |

Retained earnings | 257,819 |  | 186,873 |  |

271,919 |  | 186,973 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Luminosity Security Limited (Registered number: 09969604)

Abridged Balance Sheet - continued

28 February 2026

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Balance Sheet for the period ended 28 February 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 March 2026 and were signed by:

O P Maxwell - Director

Luminosity Security Limited (Registered number: 09969604)

Notes to the Financial Statements

for the Period 1 January 2025 to 28 February 2026

1. | STATUTORY INFORMATION

| Luminosity Security Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

| The company ceased trading on February 28th 2026 and is to enter into a Members Voluntary Liquidation arrangement in March 2026.

| Therefore, these financial statements have not been prepared on a going concern basis and nor have they been prepared under the historical cost convention. Where appropriate, fixed assets have been revalued such that they are included at net realisable value rather than historical cost.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 50% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

Luminosity Security Limited (Registered number: 09969604)

Notes to the Financial Statements - continued

for the Period 1 January 2025 to 28 February 2026

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Pension costs

| The company does not operate a company pension scheme. In the period to 28th February 2026 the company did not make any contributions to the director's pension fund (2024 : £25,000). Contributions are charged to the profit and loss account in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST OR VALUATION

| At 1 January 2025 | 74,500 |  |

| Revaluations | 14,000 |  |

| At 28 February 2026 | 88,500 |  |

| DEPRECIATION

| At 1 January 2025 | 71,707 |  |

| Charge for period | 2,049 |  |

| At 28 February 2026 | 73,756 |  |

| NET BOOK VALUE

| At 28 February 2026 | 14,744 |  |

| At 31 December 2024 | 2,793 |  |

| Cost or valuation at 28 February 2026 is represented by:

| Totals

£ |

| Valuation in 2026 | 88,500 |  |

Luminosity Security Limited (Registered number: 09969604)

Notes to the Financial Statements - continued

for the Period 1 January 2025 to 28 February 2026

4. | TANGIBLE FIXED ASSETS - continued

| The Skoda Enyaq IV Estate car purchased in October 2021 has been valued by reference to a variety of online car valuation sites. It's mileage is at the higher end of the range looked at and there are issues with the motor and the alloy wheels which have been taken into account in arriving at the valuation of £14,000 for a private sale.

5. | RESERVES

| Revaluation

| reserve

£ |

| Net realisable value of car | 14,000 |  |

| At 28 February 2026 | 14,000 |  |

6. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the period ended 28 February 2026 and the year ended 31 December 2024:

| 28.2.26 |  | 31.12.24

£ | £ |

| O P Maxwell

| Balance outstanding at start of period | 7,389 |  | - |  |

| Amounts advanced | 13,050 |  | 7,389 |  |

| Amounts repaid | (7,389 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of period | 13,050 |  | 7,389 |  |

| The loan carries no interest and will be repaid as part of the Members Voluntary Liquidation arrangement to be carried out in March 2026.

7. | POST BALANCE SHEET EVENTS

| The company ceased trading on February 28th 2026 and is to enter into a Members Voluntary Liquidation arrangement in March 2026.

8. | CHANGE OF ACCOUNTING PERIOD END

| The accounting period was extended to 28th February during the year to bring it into line with the date of the cessation of trade. The comparative figures are for the twelve months to 31st December 2024 and are therefore not entirely comparable.