ACCOUNTS - Final Accounts preparation

Commitments under operating leases

At 31 March 2026 the company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

Company registration number: 04546802

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 MARCH 2026

	LUMINOUS REPUTATION MANAGEMENT LIMITED


LUMINOUS REPUTATION MANAGEMENT LIMITED

COMPANY INFORMATION

Directors	A Hines
	J Towell


Registered number	04546802


Registered office	2nd Floor 35 Great Sutton Street
	London
	EC1V 0DX


Accountants	Menzies LLP
	Chartered Accountants
	2nd Floor, Origin One
	108 High Street
	Crawley
	RH10 1BD


LUMINOUS REPUTATION MANAGEMENT LIMITED

CONTENTS

	Page
Statement of financial position	1 - 2
Notes to the financial statements	3 - 9


LUMINOUS REPUTATION MANAGEMENT LIMITED REGISTERED NUMBER:04546802

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2026

		2026		2025
Note		£		£

Fixed assets
Intangible assets			9,812		-
Tangible assets	5		661,150		701,132
			670,962		701,132
Current assets
Debtors: amounts falling due within one year	6	1,778,019		2,204,826
Cash at bank and in hand		453,069		426,105
		2,231,088		2,630,931
Creditors: amounts falling due within one year	7	(1,262,371)		(1,052,964)
Net current assets			968,717		1,577,967
Total assets less current liabilities			1,639,679		2,279,099
Creditors: amounts falling due after more than one year	8		(155,778)		(177,822)
Deferred tax		(13,614)		(15,852)
			(13,614)		(15,852)
Net assets			1,470,287		2,085,425

Page 1


LUMINOUS REPUTATION MANAGEMENT LIMITED REGISTERED NUMBER:04546802

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 MARCH 2026

		2026		2025
		£		£

Capital and reserves
Allotted, called up and fully paid share capital	100	100
Profit and loss account	1,470,187	2,085,325
	1,470,287	2,085,425

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

A Hines	J Towell
Director	Director

Date: 6 October 2026	Date:6 October 2026

The notes on pages 3 to 9 form part of these financial statements.

Page 2


LUMINOUS REPUTATION MANAGEMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

Luminous Reputation Management Limited is a private limited liability company incorporated in England and Wales, with its registered office and principal place of business at 2nd Floor, 35 Great Sutton Street, London, England, EC1V 0DX.

The principal activity of the company is that of marketing agents specialising in visual merchandising, public relations, advertising and promotional activities.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 3


LUMINOUS REPUTATION MANAGEMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.3

Revenue

Turnover comprises revenue recognised by the Company in respect of its principal activity during the year, exclusive of Value Added Tax.

Turnover is recognised in the period in which work is carried out. For projects which are incomplete at the period end, income is recognised to reflect the partial performance of contractual obligations.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

2.5

Pensions

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the company in independently administered funds.

Page 4


LUMINOUS REPUTATION MANAGEMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.6

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

2.7

Intangible assets

Goodwill

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of income and retained earnings over its useful economic life.

Other intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 5


LUMINOUS REPUTATION MANAGEMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.8

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

				Long-term leasehold property	-	Over the period of the lease
				Plant and machinery	-	33% Straight line method

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.9

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.

Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.

Increases in provisions are generally charged as an expense to profit or loss.

2.10

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

Employees

The average monthly number of employees, including directors, during the year was 68 (2025 - 73).

Page 6


LUMINOUS REPUTATION MANAGEMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

4.	Intangible assets

		Goodwill
		£

	Additions	12,265
	At 31 March 2026	12,265

	Charge for the year	2,453
	At 31 March 2026	2,453
	Net book value
	At 31 March 2026	9,812
	At 31 March 2025	-

5.	Tangible fixed assets

	Long-term leasehold property	Plant and machinery	Total
	£	£	£
Cost or valuation
At 1 April 2025	924,332	356,509	1,280,841
Additions	2,335	18,984	21,319
At 31 March 2026	926,667	375,493	1,302,160
Depreciation
At 1 April 2025	330,558	249,151	579,709
Charge for the year	1,289	60,012	61,301
At 31 March 2026	331,847	309,163	641,010
Net book value
At 31 March 2026	594,820	66,330	661,150
At 31 March 2025	593,774	107,358	701,132

Page 7


LUMINOUS REPUTATION MANAGEMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Debtors

					2026	2025
					£	£


Trade debtors	1,253,076	1,664,083
Other debtors	138,375	156,234
Prepayments and accrued income	386,568	384,509
	1,778,019	2,204,826

7.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Bank loans	37,261	38,750
Trade creditors	430,661	202,090
Other taxation and social security	279,643	334,458
Other creditors	147,067	46,876
Accruals and deferred income	367,739	430,790
	1,262,371	1,052,964

8.	Creditors: Amounts falling due after more than one year
		2026	2025
		£	£

Bank loans	155,778	177,822
	155,778	177,822

The bank loan is secured by a charge over the company's assets.

Page 8


LUMINOUS REPUTATION MANAGEMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Not later than 1 year	227,737	254,366
Later than 1 year and not later than 5 years	88,170	358,069
	315,907	612,435

10.	Transactions with directors
	Included within other creditors (other debtors 2025) are the following transactions with the directors.

		2026	2025
		£	£

Balance outstanding at start of year	34,438	(27,435)
Amounts advanced	372,930	644,600
Amounts repaid	(526,584)	(582,727)
Balance outstanding at end of year	(119,216)	34,438

Interest is not being charged on this loan. The loan is repayable on demand.

Page 9