LUMA TOWER DEVELOPMENTS LIMITED

Company Registration Number:
SC145735 (Scotland)

Unaudited statutory accounts for the year ended 31 January 2026

Period of accounts

Start date: 1 February 2025

End date: 31 January 2026

LUMA TOWER DEVELOPMENTS LIMITED

Contents of the Financial Statements

for the Period Ended 31 January 2026

Balance sheet
Additional notes
Balance sheet notes

LUMA TOWER DEVELOPMENTS LIMITED

Balance sheet

As at 31 January 2026

Notes 2026 2025


£
£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 80,501 80,501
Investments:   0 0
Total fixed assets: 80,501 80,501
Current assets
Stocks:   0 0
Debtors:   0 0
Cash at bank and in hand: 0 0
Investments:   0 0
Total current assets: 0 0
Prepayments and accrued income: 0 0
Creditors: amounts falling due within one year: 4 ( 345 ) ( 345 )
Net current assets (liabilities): (345) (345)
Total assets less current liabilities: 80,156 80,156
Creditors: amounts falling due after more than one year: 5 ( 4,393 ) ( 4,048 )
Provision for liabilities: 0 0
Accruals and deferred income: 0 0
Total net assets (liabilities): 75,763 76,108
Capital and reserves
Called up share capital: 120 120
Share premium account: 0 0
Other reserves: 0 0
Profit and loss account: 75,643 75,988
Total Shareholders' funds: 75,763 76,108

The notes form part of these financial statements

LUMA TOWER DEVELOPMENTS LIMITED

Balance sheet statements

For the year ending 31 January 2026 the company was entitled to exemption 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.

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 8 October 2026
and signed on behalf of the board by:

Name: Gillian Hughes
Status: Director

The notes form part of these financial statements

LUMA TOWER DEVELOPMENTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 January 2026

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Tangible fixed assets depreciation policy

    Buildings are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided on a straight-line basis over the estimated useful lives of the assets. The depreciation rate applied to buildings is 0%.

LUMA TOWER DEVELOPMENTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 January 2026

  • 2. Employees

    2026 2025
    Average number of employees during the period 1 1

LUMA TOWER DEVELOPMENTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 January 2026

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 February 2025 85,015 85,015
Additions
Disposals
Revaluations
Transfers
At 31 January 2026 85,015 85,015
Depreciation
At 1 February 2025 4,514 4,514
Charge for year
On disposals
Other adjustments
At 31 January 2026 4,514 4,514
Net book value
At 31 January 2026 80,501 80,501
At 31 January 2025 80,501 80,501

LUMA TOWER DEVELOPMENTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 January 2026

4. Creditors: amounts falling due within one year note

2026 2025
£ £
Bank loans and overdrafts 0 0
Amounts due under finance leases and hire purchase contracts 0 0
Trade creditors 0 0
Taxation and social security 0 0
Accruals and deferred income 0 0
Other creditors 345 345
Total 345 345

LUMA TOWER DEVELOPMENTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 January 2026

5. Creditors: amounts falling due after more than one year note

2026 2025
£ £
Bank loans and overdrafts 0 0
Amounts due under finance leases and hire purchase contracts 0 0
Other creditors 4,393 4,048
Total 4,393 4,048