IRIS Accounts Production v24.3.2.46 14345210 director 1.9.23 31.8.24 31.8.24 0 0 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh143452102023-08-31143452102024-08-31143452102023-09-012024-08-31143452102022-09-07143452102022-09-082023-08-31143452102023-08-3114345210ns15:EnglandWales2023-09-012024-08-3114345210ns14:PoundSterling2023-09-012024-08-3114345210ns10:Director12023-09-012024-08-3114345210ns10:PrivateLimitedCompanyLtd2023-09-012024-08-3114345210ns10:SmallEntities2023-09-012024-08-3114345210ns10:AuditExempt-NoAccountantsReport2023-09-012024-08-3114345210ns10:SmallCompaniesRegimeForDirectorsReport2023-09-012024-08-3114345210ns10:SmallCompaniesRegimeForAccounts2023-09-012024-08-3114345210ns10:FullAccounts2023-09-012024-08-3114345210ns10:OrdinaryShareClass12023-09-012024-08-3114345210ns10:RegisteredOffice2023-09-012024-08-3114345210ns5:CurrentFinancialInstruments2024-08-3114345210ns5:CurrentFinancialInstruments2023-08-3114345210ns5:ShareCapital2024-08-3114345210ns5:ShareCapital2023-08-3114345210ns5:RetainedEarningsAccumulatedLosses2024-08-3114345210ns5:RetainedEarningsAccumulatedLosses2023-08-3114345210ns5:CostValuation2023-08-3114345210ns5:WithinOneYearns5:CurrentFinancialInstruments2024-08-3114345210ns5:WithinOneYearns5:CurrentFinancialInstruments2023-08-3114345210ns10:OrdinaryShareClass12024-08-31143452101ns10:Director12023-08-31143452101ns10:Director12022-09-07143452101ns10:Director12023-09-012024-08-31143452101ns10:Director12022-09-082023-08-31143452101ns10:Director12024-08-31143452101ns10:Director12023-08-31
REGISTERED NUMBER: 14345210 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2024

for

Luna 22 Management Services Limited

Luna 22 Management Services Limited (Registered number: 14345210)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Luna 22 Management Services Limited

Company Information
for the Year Ended 31 August 2024







DIRECTOR: A M Baker





REGISTERED OFFICE: Berkeley House
Amery Street
Alton
GU34 1HN





REGISTERED NUMBER: 14345210 (England and Wales)





ACCOUNTANTS: Styles & Associates Limited
Berkeley House
Amery Street
Alton
Hampshire
GU34 1HN

Luna 22 Management Services Limited (Registered number: 14345210)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £    £   
FIXED ASSETS
Investments 4 75 75

CURRENT ASSETS
Debtors 5 35,546 21,964

CREDITORS
Amounts falling due within one year 6 35,330 22,026
NET CURRENT ASSETS/(LIABILITIES) 216 (62 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

291

13

CAPITAL AND RESERVES
Called up share capital 7 1 1
Retained earnings 290 12
SHAREHOLDERS' FUNDS 291 13

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 June 2025 and were signed by:





A M Baker - Director


Luna 22 Management Services Limited (Registered number: 14345210)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

Luna 22 Management Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


Accounts are rounded to the nearest pound.

The accounts represent the company as an individual entity.

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.

Significant judgements and estimates
In preparing the financial statements in accordance with FRS 102, management is required to make judgements, estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income, and expenses. Actual results may differ from these estimates.

Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods.

Turnover
Turnover represents net invoiced sales of services, excluding VAT.

Investments in subsidiaries
Investments in subsidiary and associate undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Luna 22 Management Services Limited (Registered number: 14345210)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 September 2023
and 31 August 2024 75
NET BOOK VALUE
At 31 August 2024 75
At 31 August 2023 75

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Amounts owed by group undertakings 4,500 -
Other debtors 31,046 21,964
35,546 21,964

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade creditors - (1 )
Taxation and social security 28,299 15,810
Other creditors 7,031 6,217
35,330 22,026

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.24 31.8.23
value: £    £   
1 Ordinary £1 1 1

Luna 22 Management Services Limited (Registered number: 14345210)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31 August 2024 and the period ended 31 August 2023:

31.8.24 31.8.23
£    £   
A M Baker
Balance outstanding at start of year 16,422 -
Amounts advanced 66,716 58,144
Amounts repaid (55,782 ) (41,722 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 27,356 16,422

At the year end, the director owed the company £27,356 (2023: £16,422).

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is A M Baker.