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REGISTERED NUMBER: 11632998 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023

FOR

LUNAR GREEN HOLDINGS LIMITED

LUNAR GREEN HOLDINGS LIMITED (REGISTERED NUMBER: 11632998)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31st December 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


LUNAR GREEN HOLDINGS LIMITED

COMPANY INFORMATION
for the Year Ended 31st December 2023







DIRECTORS: Mr P J Doyle
Mr R J Garbutt



REGISTERED OFFICE: 7B Kilburn House
Lloyd Street North
Manchester Science Park
Manchester
M15 6SE



REGISTERED NUMBER: 11632998 (England and Wales)



ACCOUNTANTS: Xeinadin
100 Barbirolli Square
Manchester
M2 3BD



SOLICITORS: Pannone Corporate LLP
Manchester
378-380 Deansgate
Manchester
M3 4LY

LUNAR GREEN HOLDINGS LIMITED (REGISTERED NUMBER: 11632998)

BALANCE SHEET
31st December 2023

2023 2022
Notes £    £   
FIXED ASSETS
Investments 4 80 80

CURRENT ASSETS
Debtors 5 333,228 333,338
Cash at bank 29 1,720
333,257 335,058
CREDITORS
Amounts falling due within one year 6 (13,666 ) (13,691 )
NET CURRENT ASSETS 319,591 321,367
TOTAL ASSETS LESS CURRENT
LIABILITIES

319,671

321,447

CREDITORS
Amounts falling due after more than one
year

7

(323,930

)

(322,945

)
NET LIABILITIES (4,259 ) (1,498 )

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings (4,261 ) (1,500 )
SHAREHOLDERS' FUNDS (4,259 ) (1,498 )

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

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

The directors acknowledge their 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24th September 2024 and were signed on its behalf by:




Mr R J Garbutt - Director


LUNAR GREEN HOLDINGS LIMITED (REGISTERED NUMBER: 11632998)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31st December 2023


1. STATUTORY INFORMATION

Lunar Green Holdings Limited is a private company, limited by shares, registered in England and Wales, registration number 11632998. The address of the registered office and principal place of business is 378-380 Deansgate, Manchester, Lancashire, United Kingdom, M3 4LY.

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.

Going concern
At the reporting date, the company's liabilities exceed its assets. The company has received assurance from the directors that they will continue to give financial support to the company for twelve months from the date of approval of these financial statements.

Preparation of consolidated financial statements
The financial statements contain information about Lunar Green Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Foreign currencies
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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Current asset investments
Current asset investments include tokens and cryptocurrency where there is an active market which provides pricing information on an ongoing basis. Current asset investments are initially measured at cost. Subsequently, they are measured at fair value with gains and losses recognised directly in profit or loss.
These assets are included in current assets as management intends to dispose of them within 12 months of the end of the reporting period.

Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

Cash and cash equivalents
Cash and cash equivalents comprise of cash at bank and in hand. Bank borrowings are included within creditors.

LUNAR GREEN HOLDINGS LIMITED (REGISTERED NUMBER: 11632998)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st December 2023


3. EMPLOYEES AND DIRECTORS

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

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakin
£   
COST
At 1st January 2023
and 31st December 2023 80
NET BOOK VALUE
At 31st December 2023 80
At 31st December 2022 80

5. DEBTORS
2023 2022
£    £   
Amounts falling due within one year:
Other debtors - 1

Amounts falling due after more than one year:
Amounts owed by group undertakings 333,228 333,337

Aggregate amounts 333,228 333,338

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 12,088 12,112
Other creditors 1,578 1,579
13,666 13,691

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 38,873 37,888
Other creditors 285,057 285,057
323,930 322,945

LUNAR GREEN HOLDINGS LIMITED (REGISTERED NUMBER: 11632998)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st December 2023


8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Shareholder loans 262,057 262,057

The shareholders hold a charge, dated 1st February 2022, creating a fixed and floating charge over the property or undertaking of the entitys subsidiary, Lunar Blockchain Limited. This charge contains a negative pledge and relates to shareholders loans provided to the group.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
2 Ordinary £1.00 2 2

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are the shareholders of the business by virtue of their controlling interest in the entity.