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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
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
1
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
 
 		 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:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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
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 Leases14,989 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)
4