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Reports Dated : 21/10/2024 Registered Number: 12247941
England and Wales

 

 

 

SOLE AND LUNA LTD


Abridged Accounts
 


Period of accounts

Start date: 01 September 2023

End date: 31 August 2024
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Sole and Luna Ltd for the year ended 31 August 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Sole and Luna Ltd for the year ended 31 August 2024 which comprise of 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 company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance
This report is made solely to the Board of Directors of Sole and Luna Ltd , as a body, in accordance with the terms of our engagement letter dated 07 October 2019. Our work has been undertaken solely to prepare for your approval the accounts of Sole and Luna Ltd and state those matters that we have agreed to state to the Board of Directors of Sole and Luna Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sole and Luna Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Sole and Luna Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Sole and Luna Ltd . You consider that Sole and Luna Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Sole and Luna Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 August 2024



....................................................

FD Chartered Accountants

16 Saberton Close
Redbourn
St. Albans
AL3 7DS
21 October 2024
1
 
 
Notes
 
31/08/2024
£
  31/08/2023
£
Fixed assets      
Tangible fixed assets 3 10,186   
10,186   
Current assets      
Stocks 29,500    150 
Debtors 14,613    843 
Cash at bank and in hand 754    826 
44,867    1,819 
Creditors: amount falling due within one year (64,875)   (6,920)
Net current assets (20,008)   (5,101)
 
Total assets less current liabilities (9,822)   (5,101)
Creditors: amount falling due after more than one year (8,746)   (13,572)
Net assets (18,568)   (18,673)
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account (18,668)   (18,773)
Shareholders' funds (18,568)   (18,673)
 


For the year ended 31 August 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 21 October 2024 and were signed by:


-------------------------------
Nagehan Albayrak
Director
2
General Information
Sole and Luna Ltd is a private company, limited by shares, registered in England and Wales, registration number 12247941, registration address The Barn, Lantern Courtyard, The Street, The Street, Bramley, RG26 5DE.

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.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
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:
Fixtures and Fittings 18% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

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

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  £   £
At 01 September 2023  
Additions 10,555    10,555 
Disposals  
At 31 August 2024 10,555    10,555 
Depreciation
At 01 September 2023  
Charge for year 369    369 
On disposals  
At 31 August 2024 369    369 
Net book values
Closing balance as at 31 August 2024 10,186    10,186 
Opening balance as at 01 September 2023  


4.

Share Capital

Authorised
100 Ordinary shares of £1.00 each
Allotted, called up and fully paid
31/08/2024
£
  31/08/2023
£
100 Ordinary shares of £1.00 each 100    100 
100    100 

3