REGISTERED NUMBER: 07281743 (England and Wales)

Financial Statements

for the Year Ended 30 June 2025

for

The Lumos Partnership Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

M W Cheung

REGISTERED OFFICE:

5 Lime Grove

Woking

Surrey

GU22 9PW

REGISTERED NUMBER:

07281743 (England and Wales)

ACCOUNTANTS:

Wilson Partners Limited

Chancery House

30 St Johns Road

Woking

Surrey

GU21 7SA

FIXED ASSETS

Property, plant and equipment

5

3,035

4,046

CURRENT ASSETS

Debtors

6

99,989

69,878

Cash at bank

82,266

122,589

182,255

192,467

CREDITORS

Amounts falling due within one year

7

(6,713

)

(8,061

)

NET CURRENT ASSETS

175,542

184,406

TOTAL ASSETS LESS CURRENT LIABILITIES

178,577

188,452

CAPITAL AND RESERVES

Called up share capital

40

40

Retained earnings

178,537

188,412

SHAREHOLDERS' FUNDS

178,577

188,452

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 April 2026 and were signed by:

M W Cheung - Director

1.	STATUTORY INFORMATION

The Lumos Partnership Ltd 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Revenue 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.

Office Equipment

-

Straight line over 4 years

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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 and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

5.	PROPERTY, PLANT AND EQUIPMENT

Office

Computer

Equipment

equipment

Totals

£

£

£

Cost

At 1 July 2024

and 30 June 2025

330

7,419

7,749

Depreciation

At 1 July 2024

330

3,373

3,703

Charge for year

-

1,011

1,011

At 30 June 2025

330

4,384

4,714

Net book value

At 30 June 2025

-

3,035

3,035

At 30 June 2024

-

4,046

4,046

6.

DEBTORS

30/6/25

30/6/24

£

£

Amounts falling due within one year:

Trade debtors

9,600

9,600

Other debtors

30,389

278

39,989

9,878

Amounts falling due after more than one year:

Other debtors

60,000

60,000

Aggregate amounts

99,989

69,878

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/6/25

30/6/24

£

£

Trade creditors

700

700

Taxation and social security

2,416

3,765

Other creditors

3,597

3,596

6,713

8,061

8.	RELATED PARTY DISCLOSURES

At 30 June 2025 Mr M Cheung was a director and shareholder of MC Property Investment and Development Limited.

Included in other debtors is a loan to MC Property Investment and Development Limited of £60,000 (2024 - £60,000). The loan is repayable at its 10 year anniversary and there is an option to extend the term with consent from both parties. Interest is payable at 2.5% per annum with effect from July 2019.