REGISTERED NUMBER: 11827408 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Lumia Audio Visual Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

L J Carter

REGISTERED OFFICE:

Building 6000 Langstone Technology Park

Langstone Road

Havant

Hampshire

PO9 1SA

REGISTERED NUMBER:

11827408 (England and Wales)

ACCOUNTANTS:

AM-PM Accounting Solutions Limited

Building 6000

Langstone Technology Park

Langstone Road

Havant

Hampshire

PO9 1SA

FIXED ASSETS

Tangible assets

4

11,202

13,864

CURRENT ASSETS

Stocks

5,400

5,270

Debtors

5

2,936

12,592

Cash at bank

1,502

15,008

9,838

32,870

CREDITORS

Amounts falling due within one year

6

18,720

29,887

NET CURRENT (LIABILITIES)/ASSETS

(8,882

)

2,983

TOTAL ASSETS LESS CURRENT LIABILITIES

2,320

16,847

CREDITORS

Amounts falling due after more than one year

7

-

(8,902

)

PROVISIONS FOR LIABILITIES

(2,128

)

(2,614

)

NET ASSETS

192

5,331

CAPITAL AND RESERVES

Called up share capital

5

5

Retained earnings

187

5,326

192

5,331

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 5 May 2026 and were signed by:

L J Carter - Director

1.	STATUTORY INFORMATION

Lumia Audio Visual Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Other

Fixtures

tangible

Plant and

and

assets

machinery

fittings

£

£

£

COST

At 1 March 2025

3,278

4,297

395

Additions

-

-

-

At 28 February 2026

3,278

4,297

395

DEPRECIATION

At 1 March 2025

1,342

3,130

395

Charge for year

194

389

-

Charge written back

-

(67

)

-

At 28 February 2026

1,536

3,452

395

NET BOOK VALUE

At 28 February 2026

1,742

845

-

At 28 February 2025

1,936

1,167

-

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 March 2025

34,254

1,263

43,487

Additions

-

815

815

At 28 February 2026

34,254

2,078

44,302

DEPRECIATION

At 1 March 2025

23,493

1,263

29,623

Charge for year

2,690

271

3,544

Charge written back

-

-

(67

)

At 28 February 2026

26,183

1,534

33,100

NET BOOK VALUE

At 28 February 2026

8,071

544

11,202

At 28 February 2025

10,761

-

13,864

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 March 2025

33,483

Transfer to ownership

(33,483

)

At 28 February 2026

-

DEPRECIATION

At 1 March 2025

22,889

Transfer to ownership

(22,889

)

At 28 February 2026

-

NET BOOK VALUE

At 28 February 2026

-

At 28 February 2025

10,594

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

612

11,772

Other debtors

2,324

820

2,936

12,592

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans and overdrafts

1,049

4,259

Hire purchase contracts

-

4,722

Trade creditors

608

2,563

Taxation and social security

14,264

16,482

Other creditors

2,799

1,861

18,720

29,887

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans

-

942

Hire purchase contracts

-

7,960

-

8,902

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2026 and 28 February 2025:

28.2.26

28.2.25

£

£

L J Carter

Balance outstanding at start of year

(202

)

8,158

Amounts advanced

43,377

36,511

Amounts repaid

(41,376

)

(44,871

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,799

(202

)

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is L J Carter.