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Registration number: 15113882

Lunar Forge Entertainment Limited
trading as Lunar Forge
Annual Report and Unaudited Financial Statements
for the Period from 4 September 2023 to 30 September 2024

Lunar Forge Entertainment Limited
trading as Lunar Forge

Contents

Company Information | 1
Directors' Report | 2
Accountants' Report | 3
Profit and Loss Account | 4
Statement of Comprehensive Income | 5
Balance Sheet | 6
Statement of Changes in Equity | 7
Notes to the Unaudited Financial Statements | 8 to 12

Lunar Forge Entertainment Limited
trading as Lunar Forge

Company Information

Directors | Mr Emrah Elmasli Mr David Trumble Mrs Damla Elmasli

Company secretary | Mr David Trumble

Registered office | Office 223 23 King Street Cambridge Cambridgeshire CB1 1AH

Accountants | Mr David Trumble

Lunar Forge Entertainment Limited
trading as Lunar Forge

Directors' Report for the Period from 4 September 2023 to 30 September 2024

The directors present their report and the financial statements for the period from 4 September 2023 to 30 September 2024.

Incorporation

The company was incorporated and commenced trading on 4 September 2023.

Directors of the company

The directors who held office during the period were as follows:

Mr Emrah Elmasli (appointed 4 September 2023)

Mr David Trumble - Company secretary and director (appointed 4 September 2023)

Mrs Damla Elmasli (appointed 4 September 2023)

Principal activity

The principal activity of the company is Domestic software development

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 22 May 2025 and signed on its behalf by:

......................................... Mr Emrah Elmasli Director

Chartered Management Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Lunar Forge Entertainment Limited
trading as Lunar Forge
for the Period Ended 30 September 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Lunar Forge Entertainment Limited for the period ended 30 September 2024 as set out on pages 4 to 12 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 in England and Wales (CIMA), we are subject to its ethical and other professional requirements which are detailed at https://www.aicpa-cima.com/resources/landing/members-in-practice-mandatory-requirements

This report is made solely to the Board of Directors of Lunar Forge Entertainment Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Lunar Forge Entertainment Limited and state those matters that we have agreed to state to the Board of Directors of Lunar Forge Entertainment Limited. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lunar Forge Entertainment Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Lunar Forge Entertainment Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Lunar Forge Entertainment Limited. You consider that Lunar Forge Entertainment Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Lunar Forge Entertainment 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 accounts.

......................................
Mr David Trumble

22 May 2025

Lunar Forge Entertainment Limited
trading as Lunar Forge

Profit and Loss Account for the Period from 4 September 2023 to 30 September 2024

| Note | 2024 £
Turnover |  | -
Cost of sales |  | (1)
Gross loss |  | (1)
Administrative expenses |  | (7,590)
Operating loss |  | (7,591)
Loss before tax |  | (7,591)
Tax on loss |  | 1,442
Loss for the financial period |  | (6,149)

The above results were derived from continuing operations.

The company has no recognised gains or losses for the period other than the results above.

Lunar Forge Entertainment Limited
trading as Lunar Forge

Statement of Comprehensive Income for the Period from 4 September 2023 to 30 September 2024

| 2024 £
Loss for the period | (6,149)
Total comprehensive income for the period | (6,149)

Lunar Forge Entertainment Limited
trading as Lunar Forge

(Registration number: 15113882)
Balance Sheet as at 30 September 2024

| Note | 2024 £
Current assets |  |
Stocks | 4 | 66,703
Debtors | 5 | 2,266
Cash at bank and in hand |  | 4,190
|  | 73,159
Creditors: Amounts falling due within one year | 6 | (10,872)
Total assets less current liabilities |  | 62,287
Creditors: Amounts falling due after more than one year | 6 | (68,336)
Net liabilities |  | (6,049)
Capital and reserves |  |
Called up share capital | 7 | 100
Retained earnings |  | (6,149)
Shareholders' deficit |  | (6,049)

For the financial period ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 22 May 2025 and signed on its behalf by:

......................................... Mr Emrah Elmasli Director

Lunar Forge Entertainment Limited
trading as Lunar Forge

Statement of Changes in Equity for the Period from 4 September 2023 to 30 September 2024

| Share capital £ | Total £
New share capital subscribed | 100 | 100
At 30 September 2024 | 100 | 100

Lunar Forge Entertainment Limited
trading as Lunar Forge

Notes to the Unaudited Financial Statements for the Period from 4 September 2023 to 30 September 2024

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Office 223
23 King Street
Cambridge
Cambridgeshire
CB1 1AH
United Kingdom

These financial statements were authorised for issue by the Board on 22 May 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Lunar Forge Entertainment Limited
trading as Lunar Forge

Notes to the Unaudited Financial Statements for the Period from 4 September 2023 to 30 September 2024

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Lunar Forge Entertainment Limited
trading as Lunar Forge

Notes to the Unaudited Financial Statements for the Period from 4 September 2023 to 30 September 2024

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 1.

4 | Stocks

| 2024 £
Work in progress | 66,703

5 | Debtors

Current | 2024 £
Other debtors | 2,266
| 2,266

Lunar Forge Entertainment Limited
trading as Lunar Forge

Notes to the Unaudited Financial Statements for the Period from 4 September 2023 to 30 September 2024

6 | Creditors

Creditors: amounts falling due within one year

| 2024 £
Due within one year |
Taxation and social security | 1,192
Accruals and deferred income | 2,703
Other creditors | 6,977
| 10,872

Creditors: amounts falling due after more than one year

| 2024 £
Due after one year |
Other financial liabilities | 68,336

7 | Share capital

Allotted, called up and fully paid shares

| 2024
| No. | £
Ordinary Shares A of £1 each | 51 | 51
Ordinary Shares B of £1 each | 24 | 24
Ordinary Shares C of £1 each | 25 | 25
| 100 | 100

8 | Related party transactions

Summary of transactions with other related parties

During the period Lunar Forge Entertainment Limited entered transactions with Mooncolony Limited, a company under
common control. Mooncolony supplied both financial and management support during the setup of Lunar Forge Entertainment Limited.

Expenditure with and payables to related parties

Lunar Forge Entertainment Limited
trading as Lunar Forge

Notes to the Unaudited Financial Statements for the Period from 4 September 2023 to 30 September 2024

2024 | Other related parties £
Purchase of goods | 392
Rendering of services | 31,883
| 32,275

Loans from related parties

2024 | Other related parties £ | Total £
Advanced | 50,874 | 50,874
At end of period | 50,874 | 50,874