Luminar Holdings Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 13948356

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		516		626

			516		626
CURRENT ASSETS
Debtors	5	171,738		78,370
Cash at bank and in hand		56		2,496

		171,794		80,866
Creditors: Amounts Falling Due Within One Year	6	(1,260 )		(1,199 )

NET CURRENT ASSETS (LIABILITIES)			170,534		79,667

TOTAL ASSETS LESS CURRENT LIABILITIES			171,050		80,293

Creditors: Amounts Falling Due After More Than One Year	7		(225,282 )		(117,699 )

NET LIABILITIES			(54,232 )		(37,406 )

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			(54,234 )		(37,408 )

SHAREHOLDERS' FUNDS			(54,232)		(37,406)

Page 1

Page 2

Luminar Holdings Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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

Mrs Ka Lee Chan

Director

09/10/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Luminar Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13948356 . The registered office is The Royal, Front Street, Stanley, Co Durham, DH9 0JQ.

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. 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:

Fixtures & Fittings	Reducing balance 15%
Computer Equipment	Straight line 25%

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 1)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	880	80	960

As at 31 March 2026	880	80	960

Depreciation
As at 1 April 2025	282	52	334
Provided during the period	90	20	110

As at 31 March 2026	372	72	444

Net Book Value
As at 31 March 2026	508	8	516

As at 1 April 2025	598	28	626

5. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	108	1,060
Other debtors	171,630	77,310

	171,738	78,370

Page 3

Page 4

Luminar Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	(1 )
Accruals and deferred income	1,260	1,200

	1,260	1,199

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Director's loan account	225,282	117,699

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2