Acorah Software Products - Accounts Production 15.0.500 false true true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 11968210 Mr Anjun Murari Mrs Gemma Murari iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11968210 2022-12-31 11968210 2023-12-31 11968210 2023-01-01 2023-12-31 11968210 frs-core:Non-currentFinancialInstruments 2023-12-31 11968210 frs-core:FurnitureFittings 2023-01-01 2023-12-31 11968210 frs-core:ShareCapital 2023-12-31 11968210 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 11968210 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 11968210 frs-bus:AbridgedAccounts 2023-01-01 2023-12-31 11968210 frs-bus:SmallEntities 2023-01-01 2023-12-31 11968210 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 11968210 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 11968210 frs-bus:Director1 2023-01-01 2023-12-31 11968210 frs-bus:Director2 2023-01-01 2023-12-31 11968210 frs-countries:EnglandWales 2023-01-01 2023-12-31 11968210 2021-12-31 11968210 2022-12-31 11968210 2022-01-01 2022-12-31 11968210 frs-core:Non-currentFinancialInstruments 2022-12-31 11968210 frs-core:ShareCapital 2022-12-31 11968210 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 11968210
Luneia Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2023
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 11968210
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 546 1,551
546 1,551
CURRENT ASSETS
Stocks 153,000 15,500
Debtors 5 81,664 6,397
Cash at bank and in hand 59,340 7,473
294,004 29,370
Creditors: Amounts Falling Due Within One Year (244,611 ) (79,565 )
NET CURRENT ASSETS (LIABILITIES) 49,393 (50,195 )
TOTAL ASSETS LESS CURRENT LIABILITIES 49,939 (48,644 )
Creditors: Amounts Falling Due After More Than One Year (85,380 ) (46,938 )
NET LIABILITIES (35,441 ) (95,582 )
CAPITAL AND RESERVES
Called up share capital 6 100 2
Profit and Loss Account (35,541 ) (95,584 )
SHAREHOLDERS' FUNDS (35,441) (95,582)
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For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 December 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mrs Gemma Murari
Director
15/07/2024
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Luneia Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11968210 . The registered office is 6 Ember Farm Avenue, East Molesey, Surrey, KT8 0BJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The company had net liabilities at 31 December 2023. The directors have confirmed their willingness to provide financial support to the company to such an extent,that, in their opinin, the company will be able to meet its liabilities as they fall due for the fforseeable future, being a period not less than twelve months form the signing of the balance sheet.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% Reducing Balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 5)
3 5
4. Tangible Assets
Total
£
Cost
As at 1 January 2023 2,556
As at 31 December 2023 2,556
Depreciation
As at 1 January 2023 1,005
Provided during the period 1,005
As at 31 December 2023 2,010
Net Book Value
As at 31 December 2023 546
As at 1 January 2023 1,551
5. Debtors
2023 2022
£ £
Due after more than one year
Other debtors - 6,040
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 2
During the year 98 ordinary shares were issued at £1 each.
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