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Registered Number: 09763133
England and Wales
LUMIERE MEDISPA LTD
Unaudited Financial Statements
Period of accounts Start date: 01 October 2024 End date: 30 September 2025

Lumiere Medispa Ltd Contents Page For the year ended 30 September 2025
Company Information | 1
Directors' Report | 2
Statement of Financial Position | 3
Notes to the Financial Statements | 4

Lumiere Medispa Ltd Company Information For the year ended 30 September 2025
Directors | Adrian Baker John Staples
Registered Number | 09763133
Registered Office | 310 London Road Headington Oxfordshire OX3 8DJ
Accountants | Cypher Monkswell Little Baldon Oxford OX44 9PU
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Lumiere Medispa Ltd Directors' Report For the year ended 30 September 2025
Director's report and financial statements The directors present their annual report and the financial statements for the year ended 30 September 2025. Principal activities Principal activity of the company during the financial year was the provision of aesthetics services. Directors The directors who served the company throughout the year were as follows:
Adrian Baker
John Staples
Statement of directors' responsibilities The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to select suitable accounting policies and then apply them consistently make judgments and accounting estimates that are reasonable and prudent prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. This report was approved by the board and signed on its behalf by:
---------------------------------- Adrian Baker Director
Date approved: 06 June 2026 2

Lumiere Medispa Ltd Statement of Financial Position As at 30 September 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 45,040 |  | 63,696
|  | 45,040 |  | 63,696
Current assets |  |  |
Stocks | 4 | 14,253 |  | 17,842
Debtors | 5 | 84,799 |  | 132,061
Cash at bank and in hand |  | 99,973 |  | 55,126
|  | 199,025 |  | 205,029
Creditors: amount falling due within one year | 6 | (105,328) |  | (88,661)
Net current assets |  | 93,697 |  | 116,368
Total assets less current liabilities |  | 138,737 |  | 180,064
Creditors: amount falling due after more than one year | 7 | (9,454) |  | (51,591)
Accruals and deferred income |  | (59,466) |  | (96,776)
Provisions for liabilities | 8 | (8,866) |  | (14,635)
Defined benefit pension scheme asset/liability |  | (1,788) |  | (837)
Net assets |  | 59,163 |  | 16,225
Capital and reserves |  |  |
Called up share capital |  | 101 |  | 101
Profit and loss account |  | 59,062 |  | 16,124
Shareholders' funds |  | 59,163 |  | 16,225
For the year ended 30 September 2025 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 accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 06 June 2026 and were signed on its behalf by:
------------------------------- Adrian Baker Director
3

Lumiere Medispa Ltd Notes to the Financial Statements For the year ended 30 September 2025
General Information Lumiere Medispa Ltd is a private company, limited by shares, registered in England and Wales, registration number 09763133, registration address 310 London Road, Headington, Oxfordshire, OX3 8DJ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 25% Straight Line
Fixtures and Fittings | 25% Straight Line
Computer Equipment | 25% Straight Line
Improvements to property | 10% Straight Line
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 8 (2024 : 7).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Fixtures and Fittings |  | Computer Equipment |  | Improvements to property |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 October 2024 | 143,694 |  | 25,420 |  | 13,456 |  | 23,567 |  | 206,137
Additions | 6,324 |  | 2,985 |  | 811 |  | 4,376 |  | 14,496
Disposals | - |  | - |  | - |  | - |  | -
At 30 September 2025 | 150,018 |  | 28,405 |  | 14,267 |  | 27,943 |  | 220,633
Depreciation
At 01 October 2024 | 105,255 |  | 20,489 |  | 10,700 |  | 5,997 |  | 142,441
Charge for year | 25,108 |  | 3,200 |  | 2,088 |  | 2,756 |  | 33,152
On disposals | - |  | - |  | - |  | - |  | -
At 30 September 2025 | 130,363 |  | 23,689 |  | 12,788 |  | 8,753 |  | 175,593
Net book values
Closing balance as at 30 September 2025 | 19,655 |  | 4,716 |  | 1,479 |  | 19,190 |  | 45,040
Opening balance as at 01 October 2024 | 38,439 |  | 4,931 |  | 2,756 |  | 17,570 |  | 63,696
4. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Stocks | 14,253 |  | 17,842
| 14,253 |  | 17,842
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 59,357 |  | 100,130
Accrued Income | - |  | 3,000
Other Debtors | 12,989 |  | 13,899
PAYE & Social Security | 2,134 |  | -
| 74,480 |  | 117,029
5. | Debtors: amounts falling due after one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Prepayments | 10,319 |  | 15,032
| 10,319 |  | 15,032
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 4,407 |  | 23,521
Bank Loans & Overdrafts | 5,333 |  | 8,004
Corporation Tax | 43,719 |  | 24,517
PAYE & Social Security | - |  | 8,720
Accrued Expenses | 627 |  | 820
Other Creditors | 16,494 |  | 3,660
Obligations under HP/Financial Leases | 16,099 |  | 18,280
Wages & Salaries Control Account | 403 |  | -
VAT | 18,246 |  | 1,139
| 105,328 |  | 88,661
7. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | - |  | 5,329
Other Creditors | - |  | 20,800
Obligations Under HP/Financial Leases | 9,244 |  | 24,616
Directors' Loan Accounts | 210 |  | 846
| 9,454 |  | 51,591
Secured Debts The following secured debts are included within creditors:
|  | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Obligations Under HP/Financial Leases |  | 14,989 |  | 30,792
8. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 14,634 |  | 19,368
Charged to Profit & Loss | (5,768) |  | (4,733)
| 8,866 |  | 14,635
9. | Other Financial Commitments The company had total commitments under operating leases at the year end of £35,000 (2024 - £70,000)
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