2022-08-012023-07-312023-07-31false10281701Lunar Sea 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Lunar Sea Ltd

Registered Number
10281701
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2023

Lunar Sea Ltd
Company Information
for the year from 1 August 2022 to 31 July 2023

Directors

Ellershaw, Alison Jean
Hall, Ian

Registered Address

1 Park Gardens
Yeovil
BA20 1DW

Place of Business

7 Church Close

Martock

Somerset

TA12 6DS


Registered Number

10281701 (England and Wales)
Lunar Sea Ltd
Balance Sheet as at
31 July 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets31,1451,826
1,1451,826
Current assets
Stocks6981,090
Debtors41,0621,594
Cash at bank and on hand46,96551,361
48,72554,045
Creditors amounts falling due within one year5(5,711)(8,314)
Net current assets (liabilities)43,01445,731
Total assets less current liabilities44,15947,557
Provisions for liabilities(218)(347)
Net assets43,94147,210
Capital and reserves
Called up share capital22
Profit and loss account43,93947,208
Shareholders' funds43,94147,210
The financial statements were approved and authorised for issue by the Board of Directors on 15 April 2024, and are signed on its behalf by:
Ellershaw, Alison Jean
Director
Registered Company No. 10281701
Lunar Sea Ltd
Notes to the Financial Statements
for the year ended 31 July 2023

1.Accounting policies
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.
Statement of compliance
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.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Plant and machinery etc - 33% on cost and 15% on reducing balance
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees
The following average number of employees includes directors.

20232022
Average number of employees during the year22
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 August 228,395
At 31 July 238,395
Depreciation and impairment
At 01 August 226,569
Charge for year681
At 31 July 237,250
Net book value
At 31 July 231,145
At 31 July 221,826
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables1,051954
Other debtors-491
Prepayments and accrued income11149
Total1,0621,594
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2023

2022

££
Taxation and social security1,3081,462
Other creditors2,6835,456
Accrued liabilities and deferred income1,7201,396
Total5,7118,314
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.