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REGISTERED NUMBER: 05607861 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2023

FOR

LUNA SPAS LIMITED

LUNA SPAS LIMITED (REGISTERED NUMBER: 05607861)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LUNA SPAS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2023







DIRECTORS: Mr J C H Auckland
Mr N R Auckland



SECRETARY: Mr J C H Auckland



REGISTERED OFFICE: Hall Farm House
Chapel Lane
Costock
Loughborough
Leicestershire
LE12 6UY



REGISTERED NUMBER: 05607861 (England and Wales)



ACCOUNTANTS: Gibson Booth Limited
12 Victoria Road
Barnsley
South Yorkshire
S70 2BB



BANKERS: Yorkshire Bank Plc
11 Smithy Row
Nottingham
NG1 3EJ

LUNA SPAS LIMITED (REGISTERED NUMBER: 05607861)

BALANCE SHEET
31 JANUARY 2023

31.1.23 31.1.22
Notes £    £   
CURRENT ASSETS
Debtors 4 4,137 3,564
Cash at bank 11,544 15,402
15,681 18,966
CREDITORS
Amounts falling due within one year 5 410,640 405,449
NET CURRENT LIABILITIES (394,959 ) (386,483 )
TOTAL ASSETS LESS CURRENT LIABILITIES (394,959 ) (386,483 )

CAPITAL AND RESERVES
Called up share capital 6 200 200
Retained earnings (395,159 ) (386,683 )
SHAREHOLDERS' FUNDS (394,959 ) (386,483 )

LUNA SPAS LIMITED (REGISTERED NUMBER: 05607861)

BALANCE SHEET - continued
31 JANUARY 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 11 October 2023 and were signed on its behalf by:





Mr J C H Auckland - Director


LUNA SPAS LIMITED (REGISTERED NUMBER: 05607861)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023

1. STATUTORY INFORMATION

Luna Spas Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going concern
The accounts have been prepared on a going concern basis. As at 31 January 2023, the company has net liabilities of £394,959.

The directors believe that the company is well placed to address its current financial position and have a reasonable expectation that the company has adequate resources and the necessary group support to continue operating for the foreseeable future.

Significant judgements and estimates
No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have had a significant risk of causing material adjustment to the carrying amount of assets and liabilities within the next financial year.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover from the sale of spa baths, radiators and bathroom equipment is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on despatch of the goods.

LUNA SPAS LIMITED (REGISTERED NUMBER: 05607861)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2023

2. ACCOUNTING POLICIES - continued

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.23 31.1.22
£    £   
VAT 4,137 3,564

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.23 31.1.22
£    £   
Trade creditors 8,728 33,795
Amounts owed to group undertakings 342,073 140,064
Corporation tax - 5,285
Other creditors 14,429 -
Directors' current accounts - 655
Accruals and deferred income 45,410 225,650
410,640 405,449

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.1.23 31.1.22
value: £    £   
200 Ordinary £1 200 200

LUNA SPAS LIMITED (REGISTERED NUMBER: 05607861)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2023

7. ULTIMATE CONTROLLING PARTY

The parent undertaking is Trade Investment & Holdings Ltd

The parent company's registered office address is;

Hall Farm House
Chapel Lane
Costock
Loughborough
LE12 6UY