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Company Registration No. 12823998 (England and Wales)
Luna Therapeutics Limited Unaudited accounts for the year ended 31 August 2024
Luna Therapeutics Limited Unaudited accounts Contents
Page
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Luna Therapeutics Limited Company Information for the year ended 31 August 2024
Directors
Prof. Richard Day Dr. Stephen France
Company Number
12823998 (England and Wales)
Registered Office
LBIC 1t Floor Amoroso Building RVC Camden Campus 2, Royal CollegeStreet, London NW1 oNH United Kingdom
Accountants
Consept Accounting Solutions Ltd 73 Orchard Avenue Watford WD25 7JG
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Luna Therapeutics Limited Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
74,151 
84,659 
Current assets
Debtors
- 
14,559 
Cash at bank and in hand
222,319 
264,123 
222,319 
278,682 
Creditors: amounts falling due within one year
933 
(5,133)
Net current assets
223,252 
273,549 
Total assets less current liabilities
297,403 
358,208 
Creditors: amounts falling due after more than one year
(602)
(599)
Net assets
296,801 
357,609 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
296,800 
357,608 
Shareholders' funds
296,801 
357,609 
For the year ending 31 August 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 9 May 2025 and were signed on its behalf by
Prof. Richard Day Director Company Registration No. 12823998
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Luna Therapeutics Limited Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
Luna Therapeutics Limited is a private company, limited by shares, registered in England and Wales, registration number 12823998. The registered office is LBIC 1t Floor Amoroso Building, RVC Camden Campus, 2, Royal CollegeStreet, London, NW1 oNH, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
GBP
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Straight line method based on its useful life.
Fixtures & fittings
Straight line method based on its useful life.
Computer equipment
Straight line method based on its useful life.
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2023
113,507 
452 
113,959 
At 31 August 2024
113,507 
452 
113,959 
Depreciation
At 1 September 2023
28,998 
302 
29,300 
Charge for the year
10,357 
151 
10,508 
At 31 August 2024
39,355 
453 
39,808 
Net book value
At 31 August 2024
74,152 
(1)
74,151 
At 31 August 2023
84,509 
150 
84,659 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
14,559 
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Luna Therapeutics Limited Notes to the Accounts for the year ended 31 August 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
(1,482)
(1,374)
Trade creditors
564 
171 
Taxes and social security
(15)
6,336 
(933)
5,133 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Other creditors
3 
- 
Loans from directors
599 
599 
602 
599 
8
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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