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Registered Number: 11968025
England and Wales

 

 

 

LUNARA LIGHTING LTD.


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Director Craig GAMBELL
Registered Number 11968025
Registered Office 128 City Road
London
EC1V 2NX
Accountants Blue Leaf Accounting Ltd
Market House
25 Market Square
Leighton Buzzard
LU7 1EU
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 31 March 2024.
Principal activities
Principal activity of the company during the financial year was of motion picture production activities.
Director
The director who served the company throughout the year was as follows:
Craig GAMBELL
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Craig GAMBELL
Director

Date approved: 12 August 2024
2
Accountants report
You consider that the company is exempt from an audit for the year ended 31 March 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Blue Leaf Accounting Ltd
31 March 2024



....................................................
Blue Leaf Accounting Ltd
Market House
25 Market Square
Leighton Buzzard
LU7 1EU
12 August 2024
3
 
 
Notes
 
2024
£
  2023
£
Turnover 32,507    58,737 
Gross profit 32,507    58,737 
Administrative expenses (18,092)   (31,189)
Operating profit 14,415    27,548 
Profit/(Loss) on ordinary activities before taxation 14,415    27,548 
Tax on profit on ordinary activities (2,574)   (5,217)
Profit/(Loss) for the financial year 11,841    22,331 
 
4
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 2,698    1,579 
2,698    1,579 
Current assets      
Debtors 4 1,810    3,414 
Cash at bank and in hand 6,685    8,899 
8,495    12,313 
Creditors: amount falling due within one year 5 (3,635)   (6,175)
Net current assets 4,860    6,138 
 
Total assets less current liabilities 7,558    7,717 
Net assets 7,558    7,717 
 

Capital and reserves
     
Called up share capital 100    100 
Reserves 6 7,617    7,786 
Profit and loss account (159)   (169)
Shareholders' funds 7,558    7,717 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 12 August 2024 and were signed by:


-------------------------------
Craig GAMBELL
Director
5
  Equity share capital   Revaluation reserve   Retained Earnings   Total
£ £ £ £
At 01 April 2022 100  100 
Profit for the year 22,331  22,331 
Transfer to/from Profit and Loss account 7,786  7,786 
Total comprehensive income for the year 7,786  22,331  30,117 
Dividends (22,500) (22,500)
Total investments by and distributions to owners (22,500) (22,500)
At 31 March 2023 100  7,786  (169) 7,717 
At 01 April 2023 100  100 
Profit for the year 11,841  11,841 
Transfer to/from Profit and Loss account 7,617  7,617 
Total comprehensive income for the year 7,617  11,841  19,458 
Dividends (12,000) (12,000)
Total investments by and distributions to owners (12,000) (12,000)
At 31 March 2024 100  7,617  (159) 7,558 
6
General Information
Lunara Lighting Ltd. is a private company, limited by shares, registered in England and Wales, registration number 11968025, registration address 128 City Road , London, EC1V 2NX.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 2 Straight Line
Computer Equipment 3 Straight Line
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Computer Equipment   Total
  £   £   £
At 01 April 2023 7,075    5,429    12,504 
Additions 2,444    786    3,230 
Disposals    
At 31 March 2024 9,519    6,215    15,734 
Depreciation
At 01 April 2023 7,844    4,562    12,406 
Charge for year   630    630 
On disposals    
At 31 March 2024 7,844    5,192    13,036 
Net book values
Closing balance as at 31 March 2024 1,675    1,023    2,698 
Opening balance as at 01 April 2023 712    867    1,579 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 1,810    3,414 
1,810    3,414 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Corporation Tax 2,574    5,217 
PAYE & Social Security   152 
Directors' Current Accounts 1,061    806 
3,635    6,175 

6.

Reserves

2024
£
  2023
£
Transfer to Profit and Loss Account 7,617    7,786 
7,617    7,786 

7