Luminosity Bi Limited

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

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.

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)

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.