Lumino Technologies Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 15581827

Lumino Technologies Limited

Filleted Unaudited Financial Statements

31 March 2026

Lumino Technologies Limited

Financial Statements

Year ended 31 March 2026

Contents	Page

Officers and professional advisers	1

Chartered certified accountants report to the board of directors on the preparation of the unaudited statutory financial statements	2

Statement of financial position	3

Notes to the financial statements	5

Lumino Technologies Limited

Officers and Professional Advisers

The board of directors	B A H Olivier
	O Iqbal
	S O Heselwood

Registered office	727-729 High Road
	London
	N12 0BP

Accountants	Complete Accounting Solutions
	Chartered Certified Accountants
	727-729 High Road
	London
	N12 0BP

Lumino Technologies Limited

Chartered Certified Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Lumino Technologies Limited

Year ended 31 March 2026

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 March 2026, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

Complete Accounting Solutions Chartered Certified Accountants

727-729 High Road London N12 0BP

Lumino Technologies Limited

Statement of Financial Position

31 March 2026

	2026	2025
Note	£	£

Fixed assets

Tangible assets	5	127,279	34,587

Current assets

Debtors	6	115,119	125,554
Cash at bank and in hand		69,892	47,497
		---------	---------
		185,011	173,051

Creditors: amounts falling due within one year	7	105,251	178,249
		---------	---------
Net current assets/(liabilities)		79,760	( 5,198)
		---------	--------
Total assets less current liabilities		207,039	29,389

Creditors: amounts falling due after more than one year	8	25,000	25,000
		---------	--------
Net assets		182,039	4,389
		---------	--------

Capital and reserves

Called up share capital	9	19	17
Share premium account		249,274	–
Profit and loss account		( 67,254)	4,372
		---------	-------
Shareholders funds		182,039	4,389
		---------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Lumino Technologies Limited

Statement of Financial Position (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 18 May 2026 , and are signed on behalf of the board by:

O Iqbal

Director

Company registration number: 15581827

Lumino Technologies Limited

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 727-729 High Road, London, N12 0BP.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

Going concern

In our opinion, on the basis of information and enquiries that are pertinent to the company's circumstances and which we believe to be adequate, it is appropriate to continue to treat the company as a going concern. In particular we believe that adequate cash resources will be available to cover the company's requirements for working capital for at least twelve months from the date of signing the financial statements.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date .

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Laboratory Equipment	-	20% straight line
IT Equipment	-	33% straight line

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 9 (2025: 1 ).

5. Tangible assets

	Laboratory Equipment	IT Equipment	Total
	£	£	£
Cost
At 1 April 2025	25,000	9,587	34,587
Additions	109,021	6,503	115,524
	---------	--------	---------
At 31 March 2026	134,021	16,090	150,111
	---------	--------	---------
Depreciation
At 1 April 2025	–	–	–
Charge for the year	18,505	4,327	22,832
	---------	--------	---------
At 31 March 2026	18,505	4,327	22,832
	---------	--------	---------
Carrying amount
At 31 March 2026	115,516	11,763	127,279
	---------	--------	---------
At 31 March 2025	25,000	9,587	34,587
	---------	--------	---------

No depreciation has been provided in the period as the fixed assets were not yet in use.

6. Debtors

	2026	2025
	£	£
Trade debtors	105,294	118,298
Other debtors	9,825	7,256
	---------	---------
	115,119	125,554
	---------	---------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	44,962	67,016
Social security and other taxes	12,919	22,220
Other creditors	47,370	89,013
	---------	---------
	105,251	178,249
	---------	---------

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Other creditors	25,000	25,000
	--------	--------

9. Called up share capital

During the year, the company issued 49,373 Ordinary shares of £0.01 and £0.00001 each for a total consideration of £249,276.

10. Controlling party

In the opinion of the directors, there is no one controlling party.