Registered number
14318411
LUNA D'AMORE LTD
Report and Accounts
31 August 2024
LUNA D'AMORE LTD
Report and accounts
Contents
Page
Directors' report 1
Balance sheet 2
Statement of changes in equity 3
Notes to the accounts 4
Detailed Profit & Loss Accounts 7 & 8
LUNA D'AMORE LTD
Registered number: 14318411
Directors' Report
The directors present their report and accounts for the year ended 31 August 2024.
Principal activities
The company's principal activity during the year continued to be Packaging activities.
Directors
The following persons served as directors during the year:
Mr Uzaifa Katende (appointed on 4 June 2024)
Arben Gardica (Regined on 3 June 2024)
Small company provisions
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
This report was approved by the board on 28 May 2025 and signed on its behalf.
Mr Uzaifa Katende
Director
LUNA D'AMORE LTD
Profit and Loss Account
for the year ended 31 August 2024
2024
£
Turnover 2,314,654
Cost of sales (1,714,580)
Gross profit 600,074
Administrative expenses (316,247)
Operating profit 283,827
Profit before taxation 283,827
Tax on profit (71,420)
Profit for the financial year 212,407
LUNA D'AMORE LTD
Registered number: 14318411
Balance Sheet
as at 31 August 2024
Notes 2024
£
Fixed assets
Tangible assets 3 74,038
Current assets
Debtors 4 161,067
Cash at bank and in hand 15,776
176,843
Creditors: amounts falling due within one year 5 (36,651)
Net current assets/(liabilities) 140,192
Net assets 214,230
Capital and reserves
Called up share capital 100
Profit and loss account 214,130
Shareholders' funds 214,230
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr Uzaifa Katende
Director
Approved by the board on 28 May 2025
LUNA D'AMORE LTD
Statement of Changes in Equity
for the year ended 31 August 2024
Share Share Re- Profit Total
capital premium valuation and loss
reserve account
£ £ £ £ £
At 1 September 2022 - - - 1,723 1,723
Shares issued 100 - 100
At 31 August 2023 100 - - 1,723 1,823
At 1 September 2023 100 - - 1,723 1,823
Profit for the financial year 212,407 212,407
At 31 August 2024 100 - - 214,130 214,230
LUNA D'AMORE LTD
Notes to the Accounts
for the year ended 31 August 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 20% 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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024
Number
Average number of persons employed by the company 10
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 September 2023 7,510
Additions 86,540
At 31 August 2024 94,050
Depreciation
At 1 September 2023 1,502
Charge for the year 18,510
At 31 August 2024 20,012
Net book value
At 31 August 2024 74,038
At 31 August 2023 6,008
4 Debtors 2024
£
Trade debtors 155,465
Other debtors 5,602
161,067
5 Creditors: amounts falling due within one year 2024
£
Trade creditors 12,113
Taxation and social security costs 20,720
Other creditors 3,818
36,651
6 Controlling party
Mr Uzaifa Katende
7 Other information
LUNA D'AMORE LTD is a private company limited by shares and incorporated in England. Its registered office is:
178 Philip Lane
London
England
N15 4JW
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