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REGISTERED NUMBER: 10847351 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2023

for

Luna Cleaning Solutions Limited

Luna Cleaning Solutions Limited (Registered number: 10847351)






Contents of the Financial Statements
for the Year Ended 31 July 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Luna Cleaning Solutions Limited

Company Information
for the Year Ended 31 July 2023







DIRECTOR: W Luna Penuela





REGISTERED OFFICE: The Old Courthouse
Orsett Road
Grays
RM17 5DD





REGISTERED NUMBER: 10847351 (England and Wales)





ACCOUNTANTS: Integral Associates Limited
Unit 25 Sarum Complex
Salisbury Road
Uxbridge
Middlesex
UB8 2RZ

Luna Cleaning Solutions Limited (Registered number: 10847351)

Statement of Financial Position
31 July 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 17,529 33,860

CURRENT ASSETS
Stocks 6,821 5,000
Debtors 5 112,744 46,702
Cash at bank and in hand 34,435 17,021
154,000 68,723
CREDITORS
Amounts falling due within one year 6 78,178 9,967
NET CURRENT ASSETS 75,822 58,756
TOTAL ASSETS LESS CURRENT
LIABILITIES

93,351

92,616

CREDITORS
Amounts falling due after more than
one year

7

46,302

41,957
NET ASSETS 47,049 50,659

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings 9 47,048 50,658
SHAREHOLDERS' FUNDS 47,049 50,659

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

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

The director acknowledges his 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.

Luna Cleaning Solutions Limited (Registered number: 10847351)

Statement of Financial Position - continued
31 July 2023


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 director and authorised for issue on 25 August 2023 and were signed by:





W Luna Penuela - Director


Luna Cleaning Solutions Limited (Registered number: 10847351)

Notes to the Financial Statements
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

Luna Cleaning Solutions 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 presentation currency of the financial statements is the Pound Sterling (£).


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.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on cost
Motor vehicles - 25% on cost
Computer equipment - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.


Luna Cleaning Solutions Limited (Registered number: 10847351)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2022 - 15 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 August 2022 1,500 63,587 5,801 70,888
Additions - - 847 847
At 31 July 2023 1,500 63,587 6,648 71,735
DEPRECIATION
At 1 August 2022 375 33,627 3,026 37,028
Charge for year 375 15,897 906 17,178
At 31 July 2023 750 49,524 3,932 54,206
NET BOOK VALUE
At 31 July 2023 750 14,063 2,716 17,529
At 31 July 2022 1,125 29,960 2,775 33,860

Luna Cleaning Solutions Limited (Registered number: 10847351)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade debtors 45,881 39,839
Other debtors 60,000 -
Prepayments 6,863 6,863
112,744 46,702

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Bank loans and overdrafts 51,899 -
Trade creditors (1 ) (1 )
Taxation and social security 23,780 6,488
Other creditors 2,500 3,480
78,178 9,967

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.7.23 31.7.22
£    £   
Bank loans 46,302 41,957

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.7.23 31.7.22
value: £    £   
1 Ordinary shares £1 1 1

9. RESERVES
Retained
earnings
£   

At 1 August 2022 50,658
Profit for the year 26,390
Dividends (30,000 )
At 31 July 2023 47,048

10. ULTIMATE CONTROLLING PARTY

The controlling party is W Luna Penuela.