Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 13650273 Mr C Wilkinson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13650273 2023-09-30 13650273 2024-09-30 13650273 2023-10-01 2024-09-30 13650273 frs-core:CurrentFinancialInstruments 2024-09-30 13650273 frs-core:ComputerEquipment 2024-09-30 13650273 frs-core:ComputerEquipment 2023-10-01 2024-09-30 13650273 frs-core:ComputerEquipment 2023-09-30 13650273 frs-core:FurnitureFittings 2024-09-30 13650273 frs-core:FurnitureFittings 2023-10-01 2024-09-30 13650273 frs-core:FurnitureFittings 2023-09-30 13650273 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-30 13650273 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-01 2024-09-30 13650273 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-09-30 13650273 frs-core:PlantMachinery 2024-09-30 13650273 frs-core:PlantMachinery 2023-10-01 2024-09-30 13650273 frs-core:PlantMachinery 2023-09-30 13650273 frs-core:ShareCapital 2024-09-30 13650273 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 13650273 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 13650273 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 13650273 frs-bus:SmallEntities 2023-10-01 2024-09-30 13650273 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 13650273 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 13650273 frs-bus:Director1 2023-10-01 2024-09-30 13650273 frs-core:CurrentFinancialInstruments 1 2024-09-30 13650273 frs-core:CurrentFinancialInstruments 2 2024-09-30 13650273 frs-countries:EnglandWales 2023-10-01 2024-09-30 13650273 2022-09-30 13650273 2023-09-30 13650273 2022-10-01 2023-09-30 13650273 frs-core:CurrentFinancialInstruments 2023-09-30 13650273 frs-core:ShareCapital 2023-09-30 13650273 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 13650273 frs-core:CurrentFinancialInstruments 1 2023-09-30 13650273 frs-core:CurrentFinancialInstruments 2 2023-09-30
Registered number: 13650273
Lunar Restaurants Group Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 13650273
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 85,135 126,886
85,135 126,886
CURRENT ASSETS
Stocks 5 12,500 12,500
Debtors 6 11,128 11,908
Cash at bank and in hand 19,260 20,816
42,888 45,224
Creditors: Amounts Falling Due Within One Year 7 (444,350 ) (436,294 )
NET CURRENT ASSETS (LIABILITIES) (401,462 ) (391,070 )
TOTAL ASSETS LESS CURRENT LIABILITIES (316,327 ) (264,184 )
NET LIABILITIES (316,327 ) (264,184 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (316,427 ) (264,284 )
SHAREHOLDERS' FUNDS (316,327) (264,184)
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr C Wilkinson
Director
11/06/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Lunar Restaurants Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13650273 . The registered office is Lunar of Wedgwood, Wedgwood Drive, Stoke-On-Trent, Staffordshire, ST12 9ER.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 20% On Cost
Plant & Machinery 20% On Cost
Fixtures & Fittings 20% On Cost
Computer Equipment 33% On Cost
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2023: 9)
6 9
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2023 138,889 55,739 11,416 4,976 211,020
Additions - 1,437 - - 1,437
As at 30 September 2024 138,889 57,176 11,416 4,976 212,457
Depreciation
As at 1 October 2023 55,556 21,258 4,566 2,754 84,134
Provided during the period 27,778 11,485 2,283 1,642 43,188
As at 30 September 2024 83,334 32,743 6,849 4,396 127,322
...CONTINUED
Page 2
Page 3
Net Book Value
As at 30 September 2024 55,555 24,433 4,567 580 85,135
As at 1 October 2023 83,333 34,481 6,850 2,222 126,886
5. Stocks
2024 2023
£ £
Finished goods 12,500 12,500
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 2,400 11,908
VAT 8,728 -
11,128 11,908
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 223,924 176,732
Bank loans and overdrafts 3,915 946
Other taxes and social security 2,679 6,311
VAT - 28,326
Other creditors 161,244 169,721
Other creditors (1) 189 1,039
Other creditors (2) 5,000 -
Accruals and deferred income 1,298 8,266
Directors' loan accounts 1,540 392
Amounts owed to group undertakings 44,561 44,561
444,350 436,294
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 3