Acorah Software Products - Accounts Production 19.4.300 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 06039503 Mr James Viventi Mr Giorgio Viventi Willsher Secretaries Limited iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06039503 2024-12-31 06039503 2025-12-31 06039503 2025-01-01 2025-12-31 06039503 frs-core:CurrentFinancialInstruments 2025-12-31 06039503 frs-core:Non-currentFinancialInstruments 2025-12-31 06039503 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 06039503 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 06039503 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 06039503 frs-core:RevaluationReserve 2024-12-31 06039503 frs-core:RevaluationReserve 2025-12-31 06039503 frs-core:ShareCapital 2025-12-31 06039503 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 06039503 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-31 06039503 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 06039503 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06039503 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 06039503 frs-bus:SmallEntities 2025-01-01 2025-12-31 06039503 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 06039503 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06039503 frs-bus:Director1 2025-01-01 2025-12-31 06039503 frs-bus:Director2 2025-01-01 2025-12-31 06039503 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 06039503 frs-countries:EnglandWales 2025-01-01 2025-12-31 06039503 2023-12-31 06039503 2024-12-31 06039503 2024-01-01 2024-12-31 06039503 frs-core:CurrentFinancialInstruments 2024-12-31 06039503 frs-core:Non-currentFinancialInstruments 2024-12-31 06039503 frs-core:RevaluationReserve 2024-12-31 06039503 frs-core:ShareCapital 2024-12-31 06039503 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 06039503
Lumia Lands Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
B&SW Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 06039503
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,750,000 1,750,000
1,750,000 1,750,000
CURRENT ASSETS
Debtors 5 776,785 772,060
Cash at bank and in hand 12,786 1,247
789,571 773,307
Creditors: Amounts Falling Due Within One Year 6 (48,213 ) (27,009 )
NET CURRENT ASSETS (LIABILITIES) 741,358 746,298
TOTAL ASSETS LESS CURRENT LIABILITIES 2,491,358 2,496,298
Creditors: Amounts Falling Due After More Than One Year 7 (1,031,058 ) (1,034,289 )
NET ASSETS 1,460,300 1,462,009
CAPITAL AND RESERVES
Called up share capital 8 100 100
Revaluation reserve 9 1,450,000 1,450,000
Profit and Loss Account 10,200 11,909
SHAREHOLDERS' FUNDS 1,460,300 1,462,009
Page 1
Page 2
For the year ending 31 December 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Giorgio Viventi
Director
15/09/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Lumia Lands Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06039503 . The registered office is Toad Hall Cattawade Street, Cattawade, Manningtree, CO11 1RG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover 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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Nil
3. Average Number of Employees
Average number of employees, including directors, during the year was 2. 1 (2024: 1)
1 1
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 January 2025 1,750,000
As at 31 December 2025 1,750,000
Net Book Value
As at 31 December 2025 1,750,000
As at 1 January 2025 1,750,000
Page 3
Page 4
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 12,700 20,027
Amounts owed by other participating interests 764,085 752,033
776,785 772,060
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - (1 )
VAT 6,027 876
Other creditors 40,302 24,250
Accruals and deferred income 1,884 1,884
48,213 27,009
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 1,031,058 1,034,289
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 January 2025 1,450,000 11,909
Loss for the year and total comprehensive income - (1,709 )
As at 31 December 2025 1,450,000 10,200
Page 4