Acorah Software Products - Accounts Production 19.2.450 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 11172986 Mrs Gaynor Walsh Mr Stephen Walsh iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11172986 2025-01-31 11172986 2026-01-31 11172986 2025-02-01 2026-01-31 11172986 frs-core:CurrentFinancialInstruments 2026-01-31 11172986 frs-core:Non-currentFinancialInstruments 2026-01-31 11172986 frs-core:ComputerEquipment 2026-01-31 11172986 frs-core:ComputerEquipment 2025-02-01 2026-01-31 11172986 frs-core:ComputerEquipment 2025-01-31 11172986 frs-core:ShareCapital 2026-01-31 11172986 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 11172986 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 11172986 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 11172986 frs-bus:SmallEntities 2025-02-01 2026-01-31 11172986 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 11172986 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 11172986 frs-bus:Director1 2025-02-01 2026-01-31 11172986 frs-bus:Director1 2025-01-31 11172986 frs-bus:Director1 2026-01-31 11172986 frs-bus:Director2 2025-02-01 2026-01-31 11172986 frs-bus:Director2 2025-01-31 11172986 frs-bus:Director2 2026-01-31 11172986 frs-countries:EnglandWales 2025-02-01 2026-01-31 11172986 2024-01-31 11172986 2025-01-31 11172986 2024-02-01 2025-01-31 11172986 frs-core:CurrentFinancialInstruments 2025-01-31 11172986 frs-core:Non-currentFinancialInstruments 2025-01-31 11172986 frs-core:ShareCapital 2025-01-31 11172986 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 11172986
Luminosity Bi Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Luminosity Bi Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Luminosity Bi Limited
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 11172986

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 782 |  | 1,219
|  |  | 782 |  | 1,219
CURRENT ASSETS
Debtors | 5 | 5,564 |  | 27,802 |
Cash at bank and in hand |  | 1,300 |  | 1,539 |
|  | 6,864 |  | 29,341 |
Creditors: Amounts Falling Due Within One Year | 6 | (5,888 ) |  | (21,758 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 976 |  | 7,583
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,758 |  | 8,802
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (2,089 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (148 ) |  | (232 )
NET ASSETS |  |  | 1,610 |  | 6,481
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | 1,608 |  | 6,479
SHAREHOLDERS' FUNDS |  |  | 1,610 |  | 6,481

Page 1
Page 2
Luminosity Bi Limited
Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 2026 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 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Stephen Walsh Director
01/06/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Luminosity Bi Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Luminosity Bi Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11172986 . The registered office is Unit 1 Derwent Business Centre, Clarke Street, Derby, DE1 2BU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment | 25% Straight Line

2.4. 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.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 February 2025 | 4,135
As at 31 January 2026 | 4,135
Depreciation
As at 1 February 2025 | 2,916
Provided during the period | 437
As at 31 January 2026 | 3,353
Net Book Value
As at 31 January 2026 | 782
As at 1 February 2025 | 1,219

Page 3
Page 4
Luminosity Bi Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,320 |  | 10,560
Other debtors | 4,244 |  | -
Directors' loan accounts | - |  | 12,998
| 5,564 |  | 23,558
Due after more than one year
Other debtors | - |  | 4,244
| 5,564 |  | 27,802

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 2,089 |  | 6,267
Corporation tax | 3,004 |  | 12,409
Other taxes and social security | 150 |  | 124
VAT | 645 |  | 2,755
Other creditors | - |  | 203
| 5,888 |  | 21,758

7. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 2,089

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 February 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 January 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Gaynor Walsh | 3,000 | - | 3,000 | - | -
Mr Stephen Walsh | 9,998 | - | 9,998 | - | -

The above loans were unsecured, interest free and repayable on demand.
Page 4