IRIS Accounts Production v24.3.2.46 13547794 Board of Directors 1.9.23 31.8.24 31.8.24 false true false false true false Fair value model Ordinary A 1.00000 Ordinary B 1.00000 232124 105925 94000 312 126199 138436 232124 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh135477942023-08-31135477942024-08-31135477942023-09-012024-08-31135477942022-08-31135477942022-09-012023-08-31135477942023-08-3113547794ns15:EnglandWales2023-09-012024-08-3113547794ns14:PoundSterling2023-09-012024-08-3113547794ns10:Director12023-09-012024-08-3113547794ns10:PrivateLimitedCompanyLtd2023-09-012024-08-3113547794ns10:SmallEntities2023-09-012024-08-3113547794ns10:AuditExempt-NoAccountantsReport2023-09-012024-08-3113547794ns10:SmallCompaniesRegimeForDirectorsReport2023-09-012024-08-3113547794ns10:SmallCompaniesRegimeForAccounts2023-09-012024-08-3113547794ns10:FullAccounts2023-09-012024-08-3113547794ns10:OrdinaryShareClass12023-09-012024-08-3113547794ns10:OrdinaryShareClass22023-09-012024-08-3113547794ns10:Director2422023-08-3113547794ns10:Director2422022-08-3113547794ns10:Director2422023-09-012024-08-3113547794ns10:Director2422022-09-012023-08-3113547794ns10:Director2422024-08-3113547794ns10:Director2422023-08-3113547794ns5:CurrentFinancialInstruments2024-08-3113547794ns5:CurrentFinancialInstruments2023-08-3113547794ns5:Non-currentFinancialInstruments2024-08-3113547794ns5:Non-currentFinancialInstruments2023-08-3113547794ns5:ShareCapital2024-08-3113547794ns5:ShareCapital2023-08-3113547794ns5:RetainedEarningsAccumulatedLosses2024-08-3113547794ns5:RetainedEarningsAccumulatedLosses2023-08-3113547794ns10:RegisteredOffice2023-09-012024-08-3113547794ns5:FurnitureFittings2023-09-012024-08-3113547794ns5:MotorVehicles2023-09-012024-08-3113547794ns5:FurnitureFittings2023-08-3113547794ns5:MotorVehicles2023-08-3113547794ns5:FurnitureFittings2024-08-3113547794ns5:MotorVehicles2024-08-3113547794ns5:FurnitureFittings2023-08-3113547794ns5:MotorVehicles2023-08-3113547794ns5:Non-currentFinancialInstrumentsns5:MoreThanFiveYears2024-08-3113547794ns5:Non-currentFinancialInstrumentsns5:MoreThanFiveYears2023-08-3113547794ns5:DeferredTaxation2023-08-3113547794ns5:DeferredTaxation2023-09-012024-08-3113547794ns5:DeferredTaxation2024-08-3113547794ns10:OrdinaryShareClass12024-08-3113547794ns10:OrdinaryShareClass22024-08-3113547794ns10:Director22023-09-012024-08-31135477941ns10:Director12023-08-31135477941ns10:Director12022-08-31135477941ns10:Director12023-09-012024-08-31135477941ns10:Director12022-09-012023-08-31135477941ns10:Director12024-08-31135477941ns10:Director12023-08-31
REGISTERED NUMBER: 13547794 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2024

for

Lunacorp Investments Limited

Lunacorp Investments Limited (Registered number: 13547794)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Balance Sheet 1

Notes to the Financial Statements 3


Lunacorp Investments Limited (Registered number: 13547794)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,276 115,838
Investment property 5 380,000 361,000
383,276 476,838

CURRENT ASSETS
Cash at bank 14,521 14,508

CREDITORS
Amounts falling due within one year 6 139,157 232,844
NET CURRENT LIABILITIES (124,636 ) (218,336 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

258,640

258,502

CREDITORS
Amounts falling due after more than one
year

7

(247,441

)

(247,441

)

PROVISIONS FOR LIABILITIES 9 (622 ) (22,009 )
NET ASSETS/(LIABILITIES) 10,577 (10,948 )

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 10,477 (11,048 )
SHAREHOLDERS' FUNDS 10,577 (10,948 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 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.

Lunacorp Investments Limited (Registered number: 13547794)

Balance Sheet - continued
31 August 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 February 2025 and were signed on its behalf by:





A D'Aubney - Director


Lunacorp Investments Limited (Registered number: 13547794)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

Lunacorp Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 13547794

Registered office: C/o Echo Tax, SPACES Manchester
Peter House
Oxford Street
Manchester
M1 5AN

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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 33% on cost
Motor vehicles - 20% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

Lunacorp Investments Limited (Registered number: 13547794)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 September 2023 1,298 125,887 127,185
Additions 3,885 - 3,885
Disposals - (125,887 ) (125,887 )
At 31 August 2024 5,183 - 5,183
DEPRECIATION
At 1 September 2023 856 10,491 11,347
Charge for year 1,051 - 1,051
Eliminated on disposal - (10,491 ) (10,491 )
At 31 August 2024 1,907 - 1,907
NET BOOK VALUE
At 31 August 2024 3,276 - 3,276
At 31 August 2023 442 115,396 115,838

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 September 2023 361,000
Revaluations 19,000
At 31 August 2024 380,000
NET BOOK VALUE
At 31 August 2024 380,000
At 31 August 2023 361,000

Fair value at 31 August 2024 is represented by:
£   
Valuation in 2022 347,352
Valuation in 2023 13,648
Valuation in 2024 19,000
380,000

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Directors' current accounts 138,436 232,124
Accrued expenses 721 720
139,157 232,844

Lunacorp Investments Limited (Registered number: 13547794)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.24 31.8.23
£    £   
Bank loans (see note 8) 247,441 247,441

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Bank loans more 5 yrs non-inst 247,441 247,441

8. LOANS

An analysis of the maturity of loans is given below:

31.8.24 31.8.23
£    £   
Amounts falling due in more than five years:
Repayable otherwise than by instalments
Bank loans more 5 yrs non-inst 247,441 247,441

9. PROVISIONS FOR LIABILITIES
31.8.24 31.8.23
£    £   
Deferred tax 622 22,009

Deferred
tax
£   
Balance at 1 September 2023 22,009
Utilised during year (21,387 )
Balance at 31 August 2024 622

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.24 31.8.23
value: £    £   
50 Ordinary A 1 50 50
50 Ordinary B 1 50 50
100 100

Lunacorp Investments Limited (Registered number: 13547794)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2024 and 31 August 2023:

31.8.24 31.8.23
£    £   
A D'Aubney and Mrs J K D'Aubney
Balance outstanding at start of year (232,124 ) (105,925 )
Amounts advanced 94,000 -
Amounts repaid (312 ) (126,199 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (138,436 ) (232,124 )

12. ULTIMATE CONTROLLING PARTY

The controlling party is the directors..