Company registration number: 12952894
Unaudited financial statements
for the year ended 31 October 2024
for
Lunar Books Limited
Pages for filing with the Registrar
Company registration number: 12952894
Lunar Books Limited
Balance sheet
as at 31 October 2024
31 Oct 24 31 Oct 23
Note £ £ £ £
Fixed assets
Tangible assets 4 956 -
956 -
Current assets
Debtors - 1,693
Cash at bank and in hand 339,704 94,451
339,704 96,144
Creditors: amounts falling due within one
year
(85,907) (16,933)
Net current assets 253,797 79,211
Total assets less current liabilities 254,753 79,211
NET ASSETS 254,753 79,211
Capital and reserves
Called up share capital 1 1
Profit and loss account 254,752 79,210
TOTAL EQUITY 254,753 79,211
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 October 2024.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
1
Company registration number: 12952894
Lunar Books Limited
Balance sheet - continued
as at 31 October 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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Ms E Pook, Director
18 March 2025
2
Lunar Books Limited
Notes to the financial statements
for the year ended 31 October 2024
1 Company information
Lunar Books Limited is a private company registered in England and Wales. Its registered number is 12952894. The company is limited by shares. Its registered office is 69 Oakfield Road, Southgate, London, N14 6LT.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Computer equipment - 33% straight line
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
3 Average number of employees
During the year the average number of employees was Nil (2023 - Nil).
3
Lunar Books Limited
Notes to the financial statements - continued
for the year ended 31 October 2024
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
Additions 983
At 31 October 2024 983
Depreciation
Charge for year 27
At 31 October 2024 27
Net book value
At 31 October 2024 956
At 31 October 2023 -
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