Company Registration No. 08838777 (England and Wales)
Lumivo Limited
Unaudited accounts
for the year ended 31 December 2025
Lumivo Limited
Unaudited accounts
Contents
Lumivo Limited
Company Information
for the year ended 31 December 2025
Company Number
08838777 (England and Wales)
Registered Office
86 - 90 Paul Street
London
EC2A 4NE
Accountants
Regulatory Accounting Ltd
Vicarage Court
160 Ermin Street
Swindon
Wiltshire
SN3 4NE
Lumivo Limited
Statement of financial position
as at 31 December 2025
Tangible assets
2,942
1,872
Cash at bank and in hand
35,343
266,115
Creditors: amounts falling due within one year
(72,736)
(215,166)
Net current assets
21,371
169,090
Called up share capital
2
2
Profit and loss account
24,311
170,960
Shareholders' funds
24,313
170,962
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 September 2026 and were signed on its behalf by
H Otter
Director
Company Registration No. 08838777
Lumivo Limited
Notes to the Accounts
for the year ended 31 December 2025
Lumivo Limited is a private company, limited by shares, registered in England and Wales, registration number 08838777. The registered office is 86 - 90 Paul Street, London, EC2A 4NE.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% reducing balance
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
The directors have considered risks, issues and activities concerning the company. No material uncertainties that may cast significant doubt about the company's ability to continue as a going concern have been identified by the directors.
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Lumivo Limited
Notes to the Accounts
for the year ended 31 December 2025
4
Tangible fixed assets
Computer equipment
Amounts falling due within one year
Trade debtors
51,169
100,419
Accrued income and prepayments
395
922
Other debtors
7,200
16,800
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
5,110
75,652
Other creditors
11,836
42,550
Loans from directors
12,123
11,499
Deferred income
32,316
58,463
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Net Transactions
(11,499)
169,500
170,124
(12,123)
(11,499)
169,500
170,124
(12,123)
8
Average number of employees
During the year the average number of employees was 5 (2024: 5).