IRIS Accounts Production v25.1.3.33 15117917 Board of Directors 6.9.23 30.9.24 30.9.24 false true false false true false Ordinary 1.00000 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh151179172023-09-05151179172024-09-30151179172023-09-062024-09-30151179172023-09-0515117917ns15:EnglandWales2023-09-062024-09-3015117917ns14:PoundSterling2023-09-062024-09-3015117917ns10:Director12023-09-062024-09-3015117917ns10:PrivateLimitedCompanyLtd2023-09-062024-09-3015117917ns10:SmallEntities2023-09-062024-09-3015117917ns10:AuditExempt-NoAccountantsReport2023-09-062024-09-3015117917ns10:SmallCompaniesRegimeForDirectorsReport2023-09-062024-09-3015117917ns10:SmallCompaniesRegimeForAccounts2023-09-062024-09-3015117917ns10:FullAccounts2023-09-062024-09-3015117917ns10:OrdinaryShareClass12023-09-062024-09-30151179171ns10:OrdinaryShareClass12023-09-062024-09-3015117917ns10:Director22023-09-062024-09-3015117917ns10:RegisteredOffice2023-09-062024-09-3015117917ns5:CurrentFinancialInstruments2024-09-3015117917ns5:ShareCapital2024-09-3015117917ns5:RetainedEarningsAccumulatedLosses2024-09-3015117917ns5:PlantMachinery2023-09-062024-09-3015117917ns5:PlantMachinery2024-09-3015117917ns10:OrdinaryShareClass12024-09-30
REGISTERED NUMBER: 15117917 (England and Wales)















FINANCIAL STATEMENTS

FOR THE PERIOD 6 SEPTEMBER 2023 TO 30 SEPTEMBER 2024

FOR

Lunar Fragrances Ltd

Lunar Fragrances Ltd (Registered number: 15117917)






CONTENTS OF THE FINANCIAL STATEMENTS
for the period 6 September 2023 to 30 September 2024




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


Lunar Fragrances Ltd

COMPANY INFORMATION
for the period 6 September 2023 to 30 September 2024







Directors: J A Edworthy
Miss R E Vickers





Registered office: 129 North Hill
Plymouth
Devon
PL4 8JY





Business address: 37 Glendower Road
Plymouth
Devon
PL3 4LA





Registered number: 15117917 (England and Wales)





Accountants: Websters
129 North Hill
Plymouth
Devon
PL4 8JY

Lunar Fragrances Ltd (Registered number: 15117917)

BALANCE SHEET
30 September 2024

Notes £    £   
Fixed assets
Tangible assets 4 805

Current assets
Stocks 14,274
Cash at bank 528
14,802
Creditors
Amounts falling due within one year 5 28,709
Net current liabilities (13,907 )
Total assets less current liabilities (13,102 )

Capital and reserves
Called up share capital 6 2
Retained earnings (13,104 )
Shareholders' funds (13,102 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 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.

Lunar Fragrances Ltd (Registered number: 15117917)

BALANCE SHEET - continued
30 September 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 & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 May 2025 and were signed on its behalf by:





J A Edworthy - Director


Lunar Fragrances Ltd (Registered number: 15117917)

NOTES TO THE FINANCIAL STATEMENTS
for the period 6 September 2023 to 30 September 2024

1. STATUTORY INFORMATION

Lunar Fragrances Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number, registered office and business address can be found on the Company Information page.

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.

Going concern
The financial statements have been prepared on the going concern basis. This basis assumes that the company will have sufficient funding to enable it to continue to operate for the foreseeable future with the support of the directors, who believes that the going concern basis of preparation remains appropriate in the company's circumstances.

Turnover
Turnover is measured at the fair value of the consideration receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of goods have transferred to the buyer.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant & machinery 25% on reducing balance

Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Lunar Fragrances Ltd (Registered number: 15117917)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the period 6 September 2023 to 30 September 2024

2. ACCOUNTING POLICIES - continued

Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, is is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
Cost
Additions 1,077
At 30 September 2024 1,077
Depreciation
Charge for period 272
At 30 September 2024 272
Net book value
At 30 September 2024 805

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade creditors 291
Taxation and social security 163
Other creditors 28,255
28,709

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
2 Ordinary £1 2

2 Ordinary shares of £1 each were allotted and fully paid for cash at par during the period.

Lunar Fragrances Ltd (Registered number: 15117917)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the period 6 September 2023 to 30 September 2024

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date the company owed £26,845 to the directors. This amount is interest free, unsecured and carries no fixed term of repayment.

8. ULTIMATE CONTROLLING PARTY

The controlling party is James Edworthy and Ruth Edworthy.