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# LUMEN EYEWEAR CIC

## Company Registration Number:
13904455 (England and Wales)

## Unaudited statutory accounts for the year ended 28 February 2026

## Period of accounts

## Start date: 1 March 2025

## End date: 28 February 2026

# LUMEN EYEWEAR CIC

## Contents of the Financial Statements

for the Period Ended 28 February 2026

Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |
Community Interest Report |

# LUMEN EYEWEAR CIC

## Profit And Loss Account

for the Period Ended 28 February 2026

| 2026 | 2025
--- | --- | ---
| £ | £
Turnover: | 0 | 1,073
Cost of sales: |  | ( 79 )
Gross profit(or loss): | 0 | 994
Administrative expenses: | ( 25,737 ) | ( 22,263 )
Operating profit(or loss): | (25,737) | (21,269)
Interest receivable and similar income: | 0 |
Interest payable and similar charges: | 0 |
Profit(or loss) before tax: | (25,737) | (21,269)
Tax: | 0 |
Profit(or loss) for the financial year: | (25,737) | (21,269)

# LUMEN EYEWEAR CIC

## Balance sheet

As at 28 February 2026

| Notes | 2026 | 2025
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 4,400 | 11,820
Total fixed assets: |  | 4,400 | 11,820
Current assets
Stocks: | 4 | 0 | 12,563
Debtors: | 5 | 100 | 100
Cash at bank and in hand: |  | 5,535 | 11,223
Investments: | 6 | 150,000 | 150,000
Total current assets: |  | 155,635 | 173,886
Creditors: amounts falling due within one year: | 7 | ( 1,529 ) | ( 1,463 )
Net current assets (liabilities): |  | 154,106 | 172,423
Total assets less current liabilities: |  | 158,506 | 184,243
Total net assets (liabilities): |  | 158,506 | 184,243
Capital and reserves
Called up share capital: |  | 100 | 100
Profit and loss account: |  | 158,406 | 184,143
Total Shareholders' funds: |  | 158,506 | 184,243

The notes form part of these financial statements

# LUMEN EYEWEAR CIC

## Balance sheet statements

For the year ending 28 February 2026 the company was entitled to exemption 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 directors acknowledge their 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.

This report was approved by the board of directors on 14 May 2026
and signed on behalf of the board by:

Name: Tanjit Singh Dosanjh
Status: Director

The notes form part of these financial statements

# LUMEN EYEWEAR CIC

## Notes to the Financial Statements

for the Period Ended 28 February 2026

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: Fixtures, fittings, tools and equipment 25% straight line

  Other accounting policies

  Debtors Short term debtors are measured at transaction price which is usually the invoice price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. Creditors Short term creditors are measured at transaction price which is usually the invoice price. Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Taxation A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. Provisions Provisions are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

# LUMEN EYEWEAR CIC

## Notes to the Financial Statements

for the Period Ended 28 February 2026

- ## 2. Employees

  | 2026 | 2025
  --- | --- | ---
  Average number of employees during the period | 2 | 4

# LUMEN EYEWEAR CIC

## Notes to the Financial Statements

for the Period Ended 28 February 2026

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 March 2025 |  | 29,680 |  |  |  | 29,680
Additions |  |  |  |  |  |
Disposals |  |  |  |  |  |
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 28 February 2026 |  | 29,680 |  |  |  | 29,680
Depreciation |  |  |  |  |  |
At 1 March 2025 |  | 17,860 |  |  |  | 17,860
Charge for year |  | 7,420 |  |  |  | 7,420
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 28 February 2026 |  | 25,280 |  |  |  | 25,280
Net book value |  |  |  |  |  |
At 28 February 2026 |  | 4,400 |  |  |  | 4,400
At 28 February 2025 |  | 11,820 |  |  |  | 11,820

# LUMEN EYEWEAR CIC

## Notes to the Financial Statements

for the Period Ended 28 February 2026

## 4. Stocks

| 2026 | 2025
--- | --- | ---
| £ | £
Stocks | 0 | 12,563
Total | 0 | 12,563

# LUMEN EYEWEAR CIC

## Notes to the Financial Statements

for the Period Ended 28 February 2026

## 5. Debtors

| 2026 | 2025
--- | --- | ---
| £ | £
Other debtors | 100 | 100
Total | 100 | 100

# LUMEN EYEWEAR CIC

## Notes to the Financial Statements

for the Period Ended 28 February 2026

## 6. Current assets investments note

Current asset investments consist of £150,000 investments in a diversified portfolio of funds and shares, measured at fair market value.

# LUMEN EYEWEAR CIC

## Notes to the Financial Statements

for the Period Ended 28 February 2026

## 7. Creditors: amounts falling due within one year note

| 2026 | 2025
--- | --- | ---
| £ | £
Taxation and social security | 52 |
Other creditors | 1,477 | 1,463
Total | 1,529 | 1,463

# COMMUNITY INTEREST ANNUAL REPORT

### LUMEN EYEWEAR CIC

### Company Number: 13904455 (England and Wales)

### Year Ending: 28 February 2026

Company activities and impact

During the financial year 2025–2026, the company did not engage in any retail or trading activities. However, this year was spent on planning and back-end operations for the launch of the LUMEN Eyewear retail shop in Hove. LUMEN is scheduled to open this year as an opticians practice, providing eye tests and prescription glasses to the community. The practice will create employment opportunities for students and ex-offenders, while offering high-quality spectacles at fair prices to the local community in Brighton and Hove. The CIC also continued to provide employment to university students. Two students were employed on a part-time basis during the year ending February 2025.

Consultation with stakeholders

No consultation with stakeholders

Directors' remuneration

No remuneration was received

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
5 May 2026

And signed on behalf of the board by:
Name: Tanjit Singh Dosanjh
Status: Director