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Registered number: 12107371
Lunar Building Projects Limited
Unaudited Financial Statements
For The Year Ended 31 July 2024
Merranti Accounting Ltd
10 Scandia-Hus Business Park Felcourt Park
East Grinstead
West Sussex
RH19 2LP
Contents
Page
Company Information 1
Accountants' Report 2
Balance Sheet 3—4
Notes to the Financial Statements 5—6
Page 1
Company Information
Directors Mr M Askew
Mr D Franks
Company Number 12107371
Registered Office 10 Scandia-Hus Business Park, Felcourt Road
Felcourt
East Grinstead
West Sussex
RH19 2LP
Accountants Merranti Accounting Ltd
10 Scandia-Hus Business Park Felcourt Park
East Grinstead
West Sussex
RH19 2LP
Page 1
Page 2
Accountants' Report
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Lunar Building Projects Limited for the year ended 31 July 2024 which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us.
This report is made solely to the directors of Lunar Building Projects Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Lunar Building Projects Limited and state those matters that we have agreed to state to the directors of Lunar Building Projects Limited in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.
It is your duty to ensure that Lunar Building Projects Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Lunar Building Projects Limited . You consider that Lunar Building Projects Limited 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 financial statements of Lunar Building Projects Limited . 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 financial statements.
Signed
2 April 2025
Merranti Accounting Ltd
10 Scandia-Hus Business Park Felcourt Park
East Grinstead
West Sussex
RH19 2LP
Page 2
Page 3
Balance Sheet
Registered number: 12107371
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 136,019 186,547
136,019 186,547
CURRENT ASSETS
Stocks 5 34,442 8,494
Debtors 6 61,718 3,606
Cash at bank and in hand 5,453 39,143
101,613 51,243
Creditors: Amounts Falling Due Within One Year 7 (247,415 ) (144,863 )
NET CURRENT ASSETS (LIABILITIES) (145,802 ) (93,620 )
TOTAL ASSETS LESS CURRENT LIABILITIES (9,783 ) 92,927
Creditors: Amounts Falling Due After More Than One Year 8 (200,000 ) (200,000 )
NET LIABILITIES (209,783 ) (107,073 )
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account (209,883 ) (107,173 )
SHAREHOLDERS' FUNDS (209,783) (107,073)
Page 3
Page 4
For the year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr M Askew
Director
2 April 2025
The notes on pages 5 to 6 form part of these financial statements.
Page 4
Page 5
Notes to the Financial Statements
1. General Information
Lunar Building Projects Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12107371 . The registered office is 10 Scandia-Hus Business Park, Felcourt Road, Felcourt, East Grinstead, West Sussex, RH19 2LP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Straight line
Motor Vehicles 25% Reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2023: 7)
6 7
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 August 2023 73,852 200,491 274,343
Additions 12,001 - 12,001
Disposals (17,677 ) - (17,677 )
As at 31 July 2024 68,176 200,491 268,667
...CONTINUED
Page 5
Page 6
Depreciation
As at 1 August 2023 31,908 55,888 87,796
Provided during the period 13,635 36,151 49,786
Disposals (4,934 ) - (4,934 )
As at 31 July 2024 40,609 92,039 132,648
Net Book Value
As at 31 July 2024 27,567 108,452 136,019
As at 1 August 2023 41,944 144,603 186,547
5. Stocks
2024 2023
£ £
Work in progress 34,442 8,494
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 61,718 3,606
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 5,719 16,844
Other creditors 224,152 116,860
Taxation and social security 17,544 11,159
247,415 144,863
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors 200,000 200,000
Page 6