REGISTERED NUMBER: 12852380 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Lumen & Olf Candle Company Limited

Page

Chartered Accountants' Report

1

Profit and Loss Account

2

Balance Sheet

3

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Lumen & Olf Candle Company Limited for the year ended 30 September 2025 which comprise the Profit and Loss Account, Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Lumen & Olf Candle Company Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Lumen & Olf Candle Company Limited and state those matters that we have agreed to state to the director of Lumen & Olf Candle Company Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lumen & Olf Candle Company Limited and its director for our work or for this report.

It is your duty to ensure that Lumen & Olf Candle Company Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Lumen & Olf Candle Company Limited. You consider that Lumen & Olf Candle Company 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 financial statements of Lumen & Olf Candle Company 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 financial statements.

Harris & Co Limited

Chartered Accountants

Marland House

13 Huddersfield Road

Barnsley

South Yorkshire

S70 2LW

Date: .............................................

TURNOVER

-

-

Other charges

(239

)

(1,363

)

Taxation

-

-

LOSS

(239

)

(1,363

)

CURRENT ASSETS

3

3

CREDITORS

Amounts falling due within one year

(7,686

)

(7,447

)

NET CURRENT LIABILITIES

(7,683

)

(7,444

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(7,683

)

(7,444

)

ACCRUALS AND DEFERRED INCOME

(840

)

(840

)

NET LIABILITIES

(8,523

)

(8,284

)

CAPITAL AND RESERVES

(8,523

)

(8,284

)

NOTES TO THE FINANCIAL STATEMENTS

1.	STATUTORY INFORMATION

Lumen & Olf Candle Company Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

12852380

Registered office:

17 Grange Lane

Barnsley

South Yorkshire

S71 5AA

The presentation and functional currency of the financial statements is the Pound Sterling (£).

2.	AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was NIL (2024 - NIL ) .

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the Company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 in accordance with the micro-entity provisions.

The financial statements were approved by the director and authorised for issue on 23 September 2026 and were signed by:

Mrs V A Hughes-Barker - Director