Endo - Luminal Prisma Limited

Endo - Luminal Prisma Limited
Contents Page
For the year ended 31 October 2025

Company Information	1
Directors' Report	2
Income Statement	3
Statement of Financial Position	4
Statement of Changes in Equity	5
Notes to the Financial Statements	6

Endo - Luminal Prisma Limited
Company Information
For the year ended 31 October 2025

Directors	Dr Zacharias Tsiamoulos Anna Xygkou-Tsiamoulos
Registered Number	08741326
Registered Office	Office Suite F10 Newcom Business Centre 125 Poplar High Street London E14 0AE

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Endo - Luminal Prisma Limited
Directors' Report
For the year ended 31 October 2025

Director's report and financial statements

The directors present his/her/their annual report and the financial statements for the year ended 31 October 2025.

Principal activities

The principal activity of the company continued to be that of providing medical educational services.

Directors

The directors who served the company throughout the year were as follows:

	Shares
Dr Zacharias Tsiamoulos (from 21/10/2013)	0.00
Anna Xygkou-Tsiamoulos (from 21/10/2013)	2.00

Statement of directors' responsibilities

The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:

----------------------------------
Dr Zacharias Tsiamoulos
Director

Date approved: 31 October 2026

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Endo - Luminal Prisma Limited
Income Statement
For the year ended 31 October 2025

	2025 £	2024 £
Turnover	208,296	334,091
Gross profit	208,296	334,091
Selling and distribution costs	(4,973)	(12,835)
Administrative expenses	(185,243)	(298,874)
Operating profit	18,080	22,382
Other interest receivable and similar income	0	75
Interest payable and similar charges	(9,359)	(6,418)
Profit/(Loss) on ordinary activities before taxation	8,721	16,039
Tax on profit on ordinary activities	(1,863)	(3,237)
Profit/(Loss) for the financial year	6,858	12,802

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Endo - Luminal Prisma Limited
Statement of Financial Position
As at 31 October 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	10,588	11,836
		10,588	11,836
Current assets
Debtors	4	1,168	22,424
Cash at bank and in hand		2,490	559
		3,658	22,983
Creditors: amount falling due within one year	5	(19,170)	(25,401)
Net current assets		(15,512)	(2,418)

Total assets less current liabilities		(4,924)	9,418
Creditors: amount falling due after more than one year	6	(44,307)	(65,507)
Net assets		(49,231)	(56,089)

Capital and reserves
Called up share capital	7	2	2
Profit and loss account		(49,233)	(56,091)
Shareholders' funds		(49,231)	(56,089)

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.

Directors' 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 directors acknowledge 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 financial statements were approved by the board of directors on 31 October 2026 and were signed on its behalf by:

-------------------------------
Dr Zacharias Tsiamoulos
Director

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Endo - Luminal Prisma Limited
Statement of Changes in Equity
For the year ended 31 October 2025

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 November 2023	2	(18,577)	(18,575)
Profit/(Loss) for the year		12,802	12,802
Total comprehensive income for the year	-	12,802	12,802
Dividends		(50,316)	(50,316)
Total investments by and distributions to owners	-	(50,316)	(50,316)
At 31 October 2024	2	(56,091)	(56,089)
At 01 November 2024	2	(56,091)	(56,089)
Profit/(Loss) for the year		6,858	6,858
Total comprehensive income for the year	-	6,858	6,858
Total investments by and distributions to owners	-	-	-
At 31 October 2025	2	(49,233)	(49,231)

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Endo - Luminal Prisma Limited
Notes to the Financial Statements
For the year ended 31 October 2025

General Information

Endo - Luminal Prisma Limited is a private company, limited by shares, registered in England and Wales, registration number 08741326, registration address Office Suite F10, Newcom Business Centre, 125 Poplar High Street, London, E14 0AE.

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.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

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

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

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	15% Reducing Balance
Fixtures and Fittings	15% Reducing Balance
Computer Equipment	20% Reducing Balance

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

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 November 2024	15,163	4,377	6,664	26,204
Additions	-	891	-	891
Disposals	-	-	-	-
At 31 October 2025	15,163	5,268	6,664	27,095
Depreciation
At 01 November 2024	9,705	657	4,006	14,368
Charge for year	819	656	664	2,139
On disposals	-	-	-	-
At 31 October 2025	10,524	1,313	4,670	16,507
Net book values
Closing balance as at 31 October 2025	4,639	3,955	1,994	10,588
Opening balance as at 01 November 2024	5,458	3,720	2,658	11,836

4.

Debtors: amounts falling due within one year

	2025 £	2024 £
Other Debtors	0	21,624
VAT	1,168	800
	1,168	22,424

5.

Creditors: amount falling due within one year

	2025 £	2024 £
Bank Loans & Overdrafts	14,323	20,201
Corporation Tax	3,903	3,236
PAYE & Social Security	944	1,964
	19,170	25,401

6.

Creditors: amount falling due after more than one year

	2025 £	2024 £
Bank Loans & Overdrafts	37,932	65,507
Other Creditors	6,375	0
	44,307	65,507

7.

Share Capital

Authorised
1,000 Class A shares of £1.00 each

Allotted, called up and fully paid	2025 £		2024 £
2 Class A shares of £1.00 each	2		2
	2		2

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