REGISTERED NUMBER: |
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024 |
FOR |
LUNAR DATA CENTRES LIMITED |
REGISTERED NUMBER: |
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024 |
FOR |
LUNAR DATA CENTRES LIMITED |
LUNAR DATA CENTRES LIMITED (REGISTERED NUMBER: 14528093) |
CONTENTS OF THE FINANCIAL STATEMENTS |
for the Year Ended 31st December 2024 |
Page |
Company Information | 1 |
Balance Sheet | 2 |
Notes to the Financial Statements | 4 |
LUNAR DATA CENTRES LIMITED |
COMPANY INFORMATION |
for the Year Ended 31st December 2024 |
DIRECTORS: |
REGISTERED OFFICE: |
REGISTERED NUMBER: |
ACCOUNTANTS: |
100 Barbirolli Square |
Manchester |
M2 3BD |
BANKERS: |
2nd Floor |
1 Spinningfields Square |
Manchester |
M3 3AP |
SOLICITORS: |
Manchester |
378-380 Deansgate |
Manchester |
M3 4LY |
LUNAR DATA CENTRES LIMITED (REGISTERED NUMBER: 14528093) |
BALANCE SHEET |
31st December 2024 |
2024 | 2023 |
Notes | £ | £ |
FIXED ASSETS |
Tangible assets | 4 |
CURRENT ASSETS |
Debtors | 5 |
Cash at bank |
CREDITORS |
Amounts falling due within one year | 6 | ( |
) |
NET CURRENT (LIABILITIES)/ASSETS | ( |
) |
TOTAL ASSETS LESS CURRENT LIABILITIES |
PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
NET ASSETS |
CAPITAL AND RESERVES |
Called up share capital | 7 |
Revaluation reserve | 8 |
Retained earnings |
SHAREHOLDERS' FUNDS |
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. |
LUNAR DATA CENTRES LIMITED (REGISTERED NUMBER: 14528093) |
BALANCE SHEET - continued |
31st December 2024 |
The financial statements were approved by the Board of Directors and authorised for issue on |
LUNAR DATA CENTRES LIMITED (REGISTERED NUMBER: 14528093) |
NOTES TO THE FINANCIAL STATEMENTS |
for the Year Ended 31st December 2024 |
1. | STATUTORY INFORMATION |
Lunar Data Centres Limited is a private company, limited by shares, registered in England and Wales. Registration Number 14528093. Both the registered office and principal place of business are Unit 2, Reynolds House, 4 Archway, Manchester, M15 5RL. |
2. | ACCOUNTING POLICIES |
Basis of 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 |
Taxation |
Taxation for the year comprises current and deferred tax. 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 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 |
LUNAR DATA CENTRES LIMITED (REGISTERED NUMBER: 14528093) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
for the Year Ended 31st December 2024 |
4. | TANGIBLE FIXED ASSETS |
Plant and |
machinery |
etc |
£ |
COST OR VALUATION |
At 1st January 2024 |
and 31st December 2024 |
DEPRECIATION |
At 1st January 2024 |
Charge for year |
At 31st December 2024 |
NET BOOK VALUE |
At 31st December 2024 |
At 31st December 2023 |
Cost or valuation at 31st December 2024 is represented by: |
Plant and |
machinery |
etc |
£ |
Valuation in 2023 | 1,600,000 |
If Plant and Machinery had not been revalued they would have been included at the following historical cost: |
2024 | 2023 |
£ | £ |
Cost | 200,000 | 200,000 |
Plant and Machinery was valued on an open market basis on 6th January 2023 by Hilco Valuation Services . |
5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2024 | 2023 |
£ | £ |
Other debtors |
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2024 | 2023 |
£ | £ |
Trade creditors |
Other creditors |
LUNAR DATA CENTRES LIMITED (REGISTERED NUMBER: 14528093) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
for the Year Ended 31st December 2024 |
7. | CALLED UP SHARE CAPITAL |
Allotted and issued: |
Number: | Class: | Nominal | 2024 | 2023 |
value: | £ | £ |
Share capital 1 | £1.00 | 2 | 2 |
8. | RESERVES |
Revaluation |
reserve |
£ |
At 1st January 2024 |
Transfer of reserves | (159,997 | ) |
At 31st December 2024 |
9. | RELATED PARTY DISCLOSURES |
Included in Creditors is a balance of £3,740 (2023: £Nil) owed to a company under common control. |
10. | SECURED DEBTS |
There is a secured debt against the company over the leasehold interests which contains a fixed and floating charge. |