LUMEN VISTA LTD


Directors	Judith Lumbi Chunga MOOR
	Elvis Mbaku NJEIK


Registered Address	30 Boundary Drive, Wexhamgreen Boundary Drive
	Wexham
	Slough
	SL2 4FQ


Registered Number	11370890 (England and Wales)

Balance Sheet as at
31 May 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		-		52,386
			-		52,386
Current assets
Debtors	4	1,328		19,778
Cash at bank and on hand		-		8,546
		1,328		28,324
Creditors amounts falling due within one year	5	(1,123)		(57,916)
Net current assets (liabilities)			205		(29,592)
Total assets less current liabilities			205		22,794
Net assets			205		22,794
Capital and reserves
Called up share capital			100		100
Profit and loss account			105		22,694
Shareholders' funds			205		22,794

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 2 September 2026, and are signed on its behalf by:

Elvis Mbaku NJEIK
Director
Registered Company No. 11370890

LUMEN VISTA LTD

Notes to the Financial Statements
for the year ended 31 May 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	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).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Vehicles	25

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		2

3.	Tangible fixed assets

	Vehicles	Total
	£	£
Cost or valuation
At 01 June 25	76,198	76,198
Disposals	(76,198)	(76,198)
Depreciation and impairment
At 01 June 25	23,812	23,812
Charge for year	13,097	13,097
On disposals	(36,909)	(36,909)
Net book value
At 31 May 26	-	-
At 31 May 25	52,386	52,386

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Other debtors	1,328	19,778
Total	1,328	19,778

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	-	50,169
Bank borrowings and overdrafts	44	6,234
Taxation and social security	451	451
Other creditors	227	62
Accrued liabilities and deferred income	401	1,000
Total	1,123	57,916

6.	Directors advances, credits and guarantees
	At the balance sheet date, the amounts due to or from the directors were as follows: Elvis Njeik: £77 due to the director. Judith Moor: £150 due to the director.

7.	Related party transactions
	Included in other debtors is an amount of £979 (2025: £19,778) due from Lumen Mansions Limited, a company wholly owned by Elvis Njeik, a director of the company.