LUMBINI LIMITED - Accounts

LUMBINI LIMITED
Contents Page
For the year ended 30 June 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

LUMBINI LIMITED Accountants' Report For the year ended 30 June 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of LUMBINI LIMITED for the year ended 30 June 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of LUMBINI LIMITED for the year ended 30 June 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of LUMBINI LIMITED , as a body, in accordance with the terms of our engagement letter dated 12 August 2026. Our work has been undertaken solely to prepare for your approval the accounts of LUMBINI LIMITED and state those matters that we have agreed to state to the Board of Directors of LUMBINI LIMITED , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than LUMBINI LIMITED and its Board of Directors as a body for our work or for this report. It is your duty to ensure that LUMBINI LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of LUMBINI LIMITED . You consider that LUMBINI LIMITED is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of LUMBINI LIMITED . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 30 June 2025. .................................................... Samir N Pyakuryal Office 10, Suite 1, Fourth Floor, Congress House Lyon Road Harrow HA1 2EN 12 August 2026 1

LUMBINI LIMITED
Accountants' Report
For the year ended 30 June 2025

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of LUMBINI LIMITED for the year ended 30 June 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of LUMBINI LIMITED for the year ended 30 June 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us.

As a practising member of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of LUMBINI LIMITED , as a body, in accordance with the terms of our engagement letter dated 12 August 2026. Our work has been undertaken solely to prepare for your approval the accounts of LUMBINI LIMITED and state those matters that we have agreed to state to the Board of Directors of LUMBINI LIMITED , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than LUMBINI LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that LUMBINI LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of LUMBINI LIMITED . You consider that LUMBINI LIMITED is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of LUMBINI LIMITED . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts

30 June 2025.

....................................................
Samir N Pyakuryal
Office 10, Suite 1, Fourth Floor, Congress House
Lyon Road
Harrow
HA1 2EN
12 August 2026

1

LUMBINI LIMITED
Statement of Financial Position
As at 30 June 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	375,062	373,890
		375,062	373,890
Current assets
Debtors		37,926	37,014
Cash at bank and in hand		579	1,022
		38,505	38,036
Creditors: amount falling due within one year		(396,944)	(416,922)
Net current assets		(358,439)	(378,886)

Total assets less current liabilities		16,623	(4,996)
Net assets		16,623	(4,996)

Capital and reserves
Called up share capital	4	1	1
Profit and loss account		16,622	(4,997)
Shareholders' funds		16,623	(4,996)

For the year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 12 August 2026 and were signed by:

-------------------------------
Meera Devi Bhandari
Director

2

LUMBINI LIMITED
Notes to the Abridged Financial Statements
For the year ended 30 June 2025

General Information

LUMBINI LIMITED is a private company, limited by shares, registered in England and Wales, registration number SC633281, registration address 10 Birch Grove, Cowdenbeath, Scotland, KY4 9EH.

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 services supplied by the company, net of trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Investment properties

Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

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 0 (2024 : 4).

3.

Tangible fixed assets

Cost or valuation	Investment properties	Total
	£	£
At 01 July 2024	373,890	373,890
Additions	1,172	1,172
Disposals	-	-
At 30 June 2025	375,062	375,062
Depreciation
At 01 July 2024	-	-
Charge for year	-	-
On disposals	-	-
At 30 June 2025	-	-
Net book values
Closing balance as at 30 June 2025	375,062	375,062
Opening balance as at 01 July 2024	373,890	373,890

Investment Properties
As per the director, the costs of the Investment Properties reflect the fair value of the Investment Properties as on 30th June 2025.

4.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
1 Class A share of £1.00 each	1		1
	1		1

5.

Related parties

During the year the company entered into the following transactions with related parties:

	Transaction value - income/(expenses)				Balance owed by/(owed to)
	2025 £		2024 £		2025 £		2024 £
Meera Devi Bhandari	0		0		(391,381)		(380,288)

3

Registered Number: SC633281
England and Wales
LUMBINI LIMITED

Abridged Accounts

Period of accounts Start date: 01 July 2024 End date: 30 June 2025