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Registered Number: 14266338


 

 

 

LUNA COMMERCIAL DESIGNS LTD



Abridged Accounts
 


Period of accounts

Start date: 01 September 2023

End date: 31 August 2024
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts LUNA COMMERCIAL DESIGNS LTD for the year ended 31 August 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of LUNA COMMERCIAL DESIGNS LTD for the year ended 31 August 2024 which comprise of 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.

As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the Board of Directors of LUNA COMMERCIAL DESIGNS LTD , as a body, in accordance with the terms of our engagement letter as provided. Our work has been undertaken solely to prepare for your approval the accounts of LUNA COMMERCIAL DESIGNS LTD and state those matters that we have agreed to state to the Board of Directors of LUNA COMMERCIAL DESIGNS LTD, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than LUNA COMMERCIAL DESIGNS LTD and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that LUNA COMMERCIAL DESIGNS LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit LUNA COMMERCIAL DESIGNS LTD. You consider that LUNA COMMERCIAL DESIGNS LTD 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 accounts of LUNA COMMERCIAL DESIGNS LTD. 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 accounts.



....................................................

BYARU INTERNATIONAL LTD

International House, 36-38
Cornhill Cornhill,
London, England,
EC3V 3NG
19 May 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 352   
352   
Current assets      
Debtors 1    1 
Cash at bank and in hand 1,770    1,929 
1,771    1,930 
Creditors: amount falling due within one year (6,215)   (1,416)
Net current assets (4,444)   514 
 
Total assets less current liabilities (4,092)   514 
Net assets (4,092)   514 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account (4,093)   513 
Shareholders' funds (4,092)   514 
 


For the year ended 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 19 May 2025 and were signed by:


-------------------------------
Kayoon Kim
Director
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General Information
LUNA COMMERCIAL DESIGNS LTD is a private company, limited by shares, registered in , registration number 14266338, registration address 20-22 WENLOCK ROAD, LONDON ENGLAND, London, N1 7GU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 0).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 September 2023  
Additions 487    487 
Disposals  
At 31 August 2024 487    487 
Depreciation
At 01 September 2023  
Charge for year 135    135 
On disposals  
At 31 August 2024 135    135 
Net book values
Closing balance as at 31 August 2024 352    352 
Opening balance as at 01 September 2023  


3