1 June 2024 false No description of principal activity Taxfiler 2024.6 SC662048 business:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 SC662048 2024-05-31 SC662048 2024-06-01 2025-05-31 SC662048 business:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 SC662048 business:FilletedAccounts 2024-06-01 2025-05-31 SC662048 2025-05-31 SC662048 business:Director1 2024-06-01 2025-05-31 SC662048 business:RegisteredOffice 2024-06-01 2025-05-31 SC662048 2024-05-31 SC662048 core:WithinOneYear 2025-05-31 SC662048 core:WithinOneYear 2024-05-31 SC662048 core:ShareCapital core:PreviouslyStatedAmount 2025-05-31 SC662048 core:ShareCapital core:PreviouslyStatedAmount 2024-05-31 SC662048 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-05-31 SC662048 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-05-31 SC662048 core:PreviouslyStatedAmount 2025-05-31 SC662048 core:PreviouslyStatedAmount 2024-05-31 SC662048 business:SmallEntities 2024-06-01 2025-05-31 SC662048 countries:Scotland 2024-06-01 2025-05-31 SC662048 core:FurnitureFittings 2024-06-01 2025-05-31 SC662048 core:ComputerEquipment 2024-06-01 2025-05-31 SC662048 core:IntangibleAssetsOtherThanGoodwill 2024-05-31 SC662048 core:IntangibleAssetsOtherThanGoodwill 2025-05-31 SC662048 core:FurnitureFittings 2024-05-31 SC662048 core:ComputerEquipment 2024-05-31 SC662048 core:FurnitureFittings 2025-05-31 SC662048 core:ComputerEquipment 2025-05-31 SC662048 2023-06-01 2024-05-31 iso4217:GBP xbrli:pure
Company Registration No. SC662048 (Scotland)
Lumartos Ltd Unaudited accounts for the year ended 31 May 2025
Lumartos Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Lumartos Ltd Company Information for the year ended 31 May 2025
Director
Mr Stephen McPhee
Company Number
SC662048 (Scotland)
Registered Office
81 STONELAW DRIVE RUTHERGLEN GLASGOW G73 3PA SCOTLAND
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Lumartos Ltd Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
1,100
1,100
Tangible assets
5
3,746
2,963
4,846
4,063
Current assets
Debtors
6
7,806
14,334
Cash at bank and in hand
1,280
8,183
9,086
22,517
Creditors: amounts falling due within one year
7
(3,293)
(1,580)
Net current assets
5,793
20,937
Net assets
10,639
25,000
Capital and reserves
Called up share capital
100
773
Profit and loss account
10,539
24,227
Shareholders' funds
10,639
25,000
For the year ending 31 May 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 18 March 2026 and were signed on its behalf by
Mr Stephen McPhee Director Company Registration No. SC662048
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Lumartos Ltd Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
Lumartos Ltd is a private company, limited by shares, registered in Scotland, registration number SC662048. The registered office is 81 STONELAW DRIVE, RUTHERGLEN, GLASGOW, G73 3PA, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% Straight Line
Computer equipment
25% Straight Line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other
£
Cost
At 1 June 2024
1,100
At 31 May 2025
1,100
Amortisation
At 1 June 2024
-
At 31 May 2025
-
Net book value
At 31 May 2025
1,100
At 31 May 2024
1,100
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Lumartos Ltd Notes to the Accounts for the year ended 31 May 2025
5
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 June 2024
3,602
1,725
5,327
Additions
1,805
-
1,805
At 31 May 2025
5,407
1,725
7,132
Depreciation
At 1 June 2024
1,398
966
2,364
Charge for the year
716
306
1,022
At 31 May 2025
2,114
1,272
3,386
Net book value
At 31 May 2025
3,293
453
3,746
At 31 May 2024
2,204
759
2,963
6
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
3,550
-
Trade debtors
4,256
9,654
Other debtors
-
4,680
7,806
14,334
7
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
-
663
Trade creditors
-
(1,000)
Taxes and social security
-
(41)
Other creditors
-
1,958
Loans from directors
3,293
-
3,293
1,580
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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