2022-02-252023-02-282023-02-28false13940161LUNA WOS LTD2023-11-0268100iso4217:GBPxbrli:pure139401612022-02-25139401612023-02-28139401612022-02-252023-02-28139401612022-02-24139401612022-02-24139401612022-02-242022-02-2413940161bus:SmallEntities2022-02-252023-02-2813940161bus:AuditExempt-NoAccountantsReport2022-02-252023-02-2813940161bus:FullAccounts2022-02-252023-02-2813940161bus:PrivateLimitedCompanyLtd2022-02-252023-02-2813940161core:WithinOneYear2023-02-2813940161core:AfterOneYear2023-02-2813940161core:WithinOneYear2022-02-2413940161core:AfterOneYear2022-02-2413940161core:ShareCapital2023-02-2813940161core:SharePremium2023-02-2813940161core:RevaluationReserve2023-02-2813940161core:OtherReservesSubtotal2023-02-2813940161core:RetainedEarningsAccumulatedLosses2023-02-2813940161core:ShareCapital2022-02-2413940161core:SharePremium2022-02-2413940161core:RevaluationReserve2022-02-2413940161core:OtherReservesSubtotal2022-02-2413940161core:RetainedEarningsAccumulatedLosses2022-02-2413940161core:LandBuildings2023-02-2813940161core:PlantMachinery2023-02-2813940161core:Vehicles2023-02-2813940161core:FurnitureFittings2023-02-2813940161core:OfficeEquipment2023-02-2813940161core:NetGoodwill2023-02-2813940161core:IntangibleAssetsOtherThanGoodwill2023-02-2813940161core:ListedExchangeTraded2023-02-2813940161core:UnlistedNon-exchangeTraded2023-02-2813940161core:LandBuildings2022-02-2413940161core:PlantMachinery2022-02-2413940161core:Vehicles2022-02-2413940161core:FurnitureFittings2022-02-2413940161core:OfficeEquipment2022-02-2413940161core:NetGoodwill2022-02-2413940161core:IntangibleAssetsOtherThanGoodwill2022-02-2413940161core:ListedExchangeTraded2022-02-2413940161core:UnlistedNon-exchangeTraded2022-02-2413940161core:LandBuildings2022-02-252023-02-2813940161core:PlantMachinery2022-02-252023-02-2813940161core:Vehicles2022-02-252023-02-2813940161core:FurnitureFittings2022-02-252023-02-2813940161core:OfficeEquipment2022-02-252023-02-2813940161core:NetGoodwill2022-02-252023-02-2813940161core:IntangibleAssetsOtherThanGoodwill2022-02-252023-02-2813940161core:ListedExchangeTraded2022-02-252023-02-2813940161core:UnlistedNon-exchangeTraded2022-02-252023-02-2813940161core:MoreThanFiveYears2022-02-252023-02-2813940161core:Non-currentFinancialInstruments2023-02-2813940161core:Non-currentFinancialInstruments2022-02-2413940161dpl:CostSales2022-02-252023-02-2813940161dpl:DistributionCosts2022-02-252023-02-2813940161core:LandBuildings2022-02-252023-02-2813940161core:PlantMachinery2022-02-252023-02-2813940161core:Vehicles2022-02-252023-02-2813940161core:FurnitureFittings2022-02-252023-02-2813940161core:OfficeEquipment2022-02-252023-02-2813940161dpl:AdministrativeExpenses2022-02-252023-02-2813940161core:NetGoodwill2022-02-252023-02-2813940161core:IntangibleAssetsOtherThanGoodwill2022-02-252023-02-2813940161dpl:GroupUndertakings2022-02-252023-02-2813940161dpl:ParticipatingInterests2022-02-252023-02-2813940161dpl:GroupUndertakingscore:ListedExchangeTraded2022-02-252023-02-2813940161core:ListedExchangeTraded2022-02-252023-02-2813940161dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-02-252023-02-2813940161core:UnlistedNon-exchangeTraded2022-02-252023-02-2813940161dpl:CostSales2022-02-242022-02-2413940161dpl:DistributionCosts2022-02-242022-02-2413940161core:LandBuildings2022-02-242022-02-2413940161core:PlantMachinery2022-02-242022-02-2413940161core:Vehicles2022-02-242022-02-2413940161core:FurnitureFittings2022-02-242022-02-2413940161core:OfficeEquipment2022-02-242022-02-2413940161dpl:AdministrativeExpenses2022-02-242022-02-2413940161core:NetGoodwill2022-02-242022-02-2413940161core:IntangibleAssetsOtherThanGoodwill2022-02-242022-02-2413940161dpl:GroupUndertakings2022-02-242022-02-2413940161dpl:ParticipatingInterests2022-02-242022-02-2413940161dpl:GroupUndertakingscore:ListedExchangeTraded2022-02-242022-02-2413940161core:ListedExchangeTraded2022-02-242022-02-2413940161dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-02-242022-02-2413940161core:UnlistedNon-exchangeTraded2022-02-242022-02-2413940161core:NetGoodwill2023-02-2813940161core:IntangibleAssetsOtherThanGoodwill2023-02-2813940161core:LandBuildings2023-02-2813940161core:PlantMachinery2023-02-2813940161core:Vehicles2023-02-2813940161core:FurnitureFittings2023-02-2813940161core:OfficeEquipment2023-02-2813940161core:AfterOneYear2023-02-2813940161core:WithinOneYear2023-02-2813940161core:ListedExchangeTraded2023-02-2813940161core:UnlistedNon-exchangeTraded2023-02-2813940161core:ShareCapital2023-02-2813940161core:SharePremium2023-02-2813940161core:RevaluationReserve2023-02-2813940161core:OtherReservesSubtotal2023-02-2813940161core:RetainedEarningsAccumulatedLosses2023-02-2813940161core:NetGoodwill2022-02-2413940161core:IntangibleAssetsOtherThanGoodwill2022-02-2413940161core:LandBuildings2022-02-2413940161core:PlantMachinery2022-02-2413940161core:Vehicles2022-02-2413940161core:FurnitureFittings2022-02-2413940161core:OfficeEquipment2022-02-2413940161core:AfterOneYear2022-02-2413940161core:WithinOneYear2022-02-2413940161core:ListedExc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LUNA WOS LTD

Registered Number
13940161
(England and Wales)

Unaudited Financial Statements for the Period ended
28 February 2023

LUNA WOS LTD
Company Information
for the period from 25 February 2022 to 28 February 2023

Director

ARMUGAM, Neelakshi Puspanjali

Registered Address

Excel House
3 Duke Street
Bedford
MK40 3HR

Registered Number

13940161 (England and Wales)
LUNA WOS LTD
Balance Sheet as at
28 February 2023

Notes

2023

£

£

Fixed assets
Tangible assets5525,802
525,802
Current assets
Cash at bank and on hand8,301
8,301
Creditors amounts falling due within one year6(480)
Net current assets (liabilities)7,821
Total assets less current liabilities533,623
Creditors amounts falling due after one year7(575,058)
Net assets(41,435)
Capital and reserves
Profit and loss account(41,435)
Shareholders' funds(41,435)
The financial statements were approved and authorised for issue by the Director on 2 November 2023, and are signed on its behalf by:
ARMUGAM, Neelakshi Puspanjali
Director
Registered Company No. 13940161
LUNA WOS LTD
Notes to the Financial Statements
for the period ended 28 February 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
4.Employee information

2023
Average number of employees during the year0
5.Property, plant and equipment

Land & buildings

Office Equipment

Total

£££
Cost or valuation
Additions523,8002,669526,469
At 28 February 23523,8002,669526,469
Depreciation and impairment
Charge for year-667667
At 28 February 23-667667
Net book value
At 28 February 23523,8002,002525,802
At 24 February 22---
6.Creditors within one year

2023

£
Accrued liabilities and deferred income480
Total480
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors after one year

2023

£
Bank borrowings and overdrafts392,850
Other creditors182,208
Total575,058