LUMAS PM LTD - Accounts

LUMAS PM LTD
Contents Page
For the year ended 31 October 2025

Statement of Financial Position	1
Notes to the Financial Statements	2

LUMAS PM LTD
Statement of Financial Position
As at 31 October 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	730	1,402
		730	1,402
Current assets
Debtors		15,095	17,083
Cash at bank and in hand		13,077	12,796
		28,172	29,879
Creditors: amount falling due within one year		(5,696)	(7,681)
Net current assets		22,476	22,198

Total assets less current liabilities		23,206	23,600
Net assets		23,206	23,600

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		23,106	23,500
Shareholders' funds		23,206	23,600

For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 26 October 2026 and were signed by:

-------------------------------
Petar Petrov
Director

1

LUMAS PM LTD
Notes to the Abridged Financial Statements
For the year ended 31 October 2025

General Information

LUMAS PM LTD is a private company, limited by shares, registered in England and Wales, registration number 14414558, registration address 12 ANNECY CLOSE, BURY, BL8 1UN.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	3 Straight Line
Computer Equipment	3 Straight Line

2.	Average number of employees Average number of employees during the period was 1 (2024 : 1).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Computer Equipment	Total
	£	£	£
At 01 November 2024	710	1,309	2,019
Additions	-	-	-
Disposals	-	-	-
At 31 October 2025	710	1,309	2,019
Depreciation
At 01 November 2024	217	400	617
Charge for year	236	436	672
On disposals	-	-	-
At 31 October 2025	453	836	1,289
Net book values
Closing balance as at 31 October 2025	257	473	730
Opening balance as at 01 November 2024	493	909	1,402

4.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

2