2023-03-012024-02-292024-02-29false13399762Lunalab Holdings 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Lunalab Holdings Limited

Registered Number
13399762
(England and Wales)

Unaudited Financial Statements for the Year ended
29 February 2024

Lunalab Holdings Limited
Company Information
for the year from 1 March 2023 to 29 February 2024

Director

Alan Ralph Underwood

Company Secretary

Alan Ralph Underwood

Registered Address

Balmoral House Warwick Court
Park Road
Manchester
M24 1AE

Registered Number

13399762 (England and Wales)
Lunalab Holdings Limited
Balance Sheet as at
29 February 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investments330,10130,101
30,10130,101
Current assets
Debtors3,484,90772,000
Cash at bank and on hand2,68010,425
3,487,58782,425
Creditors amounts falling due within one year4(284,784)(647,003)
Net current assets (liabilities)3,202,803(564,578)
Total assets less current liabilities3,232,904(534,477)
Net assets3,232,904(534,477)
Capital and reserves
Called up share capital100100
Profit and loss account3,232,804(534,577)
Shareholders' funds3,232,904(534,477)
The financial statements were approved and authorised for issue by the Director on 21 November 2024, and are signed on its behalf by:
Alan Ralph Underwood
Director
Registered Company No. 13399762
Lunalab Holdings Limited
Notes to the Financial Statements
for the year ended 29 February 2024

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
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets acquired from a business are recognised at costs and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably. Amortisation is recognised so as to write off the cost or valuation of assets less their residual value over their useful economic lives on the following basis Amortisation at 10 years straight line basis.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20242023
Average number of employees during the year31
3.Fixed asset investments

Total

£
Cost or valuation
At 01 March 2330,101
At 29 February 2430,101
Net book value
At 29 February 2430,101
At 28 February 2330,101
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables-674
Bank borrowings and overdrafts1-
Amounts owed to related parties279,630645,867
Taxation and social security5,075-
Other creditors78462
Total284,784647,003