IRIS Accounts Production v25.1.4.42 SC645527 director 1.11.23 31.10.24 31.10.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC6455272023-10-31SC6455272024-10-31SC6455272023-11-012024-10-31SC6455272022-10-31SC6455272022-11-012023-10-31SC6455272023-10-31SC645527ns15:Scotland2023-11-012024-10-31SC645527ns14:PoundSterling2023-11-012024-10-31SC645527ns10:Director12023-11-012024-10-31SC645527ns10:PrivateLimitedCompanyLtd2023-11-012024-10-31SC645527ns10:SmallEntities2023-11-012024-10-31SC645527ns10:AuditExempt-NoAccountantsReport2023-11-012024-10-31SC645527ns10:SmallCompaniesRegimeForAccounts2023-11-012024-10-31SC645527ns10:FullAccounts2023-11-012024-10-31SC645527ns10:RegisteredOffice2023-11-012024-10-31SC645527ns5:CurrentFinancialInstruments2024-10-31SC645527ns5:CurrentFinancialInstruments2023-10-31SC645527ns5:ShareCapital2024-10-31SC645527ns5:ShareCapital2023-10-31SC645527ns5:RetainedEarningsAccumulatedLosses2024-10-31SC645527ns5:RetainedEarningsAccumulatedLosses2023-10-31SC645527ns5:PlantMachinery2023-11-012024-10-31SC645527ns5:FurnitureFittings2023-11-012024-10-31SC645527ns5:MotorVehicles2023-11-012024-10-31SC645527ns5:PlantMachinery2023-10-31SC645527ns5:FurnitureFittings2023-10-31SC645527ns5:MotorVehicles2023-10-31SC645527ns5:PlantMachinery2024-10-31SC645527ns5:FurnitureFittings2024-10-31SC645527ns5:MotorVehicles2024-10-31SC645527ns5:PlantMachinery2023-10-31SC645527ns5:FurnitureFittings2023-10-31SC645527ns5:MotorVehicles2023-10-31SC645527ns5:WithinOneYearns5:CurrentFinancialInstruments2024-10-31SC645527ns5:WithinOneYearns5:CurrentFinancialInstruments2023-10-31
REGISTERED NUMBER: SC645527 (Scotland)













Unaudited Financial Statements

for the Year Ended 31 October 2024

for

LUNA ORBIS LUX LIMITED

LUNA ORBIS LUX LIMITED (REGISTERED NUMBER: SC645527)






Contents of the Financial Statements
FOR THE YEAR ENDED 31 OCTOBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LUNA ORBIS LUX LIMITED

Company Information
FOR THE YEAR ENDED 31 OCTOBER 2024







DIRECTOR: G B Luna





REGISTERED OFFICE: 3/1
16 Herriet Street
Glasgow
G41 2RQ





REGISTERED NUMBER: SC645527 (Scotland)





ACCOUNTANTS: BK Plus Ltd
6th Floor
Gordon Chambers
90 Mitchell Street
Glasgow
Lanarkshire
G1 3NQ

LUNA ORBIS LUX LIMITED (REGISTERED NUMBER: SC645527)

Balance Sheet
31 OCTOBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 9,073 11,227

CURRENT ASSETS
Stocks 5 17,595 -
Debtors 6 40 9,917
Cash at bank 60,904 65,460
78,539 75,377
CREDITORS
Amounts falling due within one year 7 37,624 34,552
NET CURRENT ASSETS 40,915 40,825
TOTAL ASSETS LESS CURRENT
LIABILITIES

49,988

52,052

PROVISIONS FOR LIABILITIES 1,724 2,133
NET ASSETS 48,264 49,919

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 48,262 49,917
48,264 49,919

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

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

The director acknowledges his 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.

LUNA ORBIS LUX LIMITED (REGISTERED NUMBER: SC645527)

Balance Sheet - continued
31 OCTOBER 2024


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 23 June 2025 and were signed by:





G B Luna - Director


LUNA ORBIS LUX LIMITED (REGISTERED NUMBER: SC645527)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 OCTOBER 2024

1. STATUTORY INFORMATION

Luna Orbis Lux Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on a reducing balance basis
Fixtures and fittings - 25% on a straight line basis
Motor vehicles - 25% on a reducing balance basis

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.


LUNA ORBIS LUX LIMITED (REGISTERED NUMBER: SC645527)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 November 2023 485 3,627 17,600 21,712
Additions 443 749 - 1,192
At 31 October 2024 928 4,376 17,600 22,904
DEPRECIATION
At 1 November 2023 121 1,964 8,400 10,485
Charge for year 202 844 2,300 3,346
At 31 October 2024 323 2,808 10,700 13,831
NET BOOK VALUE
At 31 October 2024 605 1,568 6,900 9,073
At 31 October 2023 364 1,663 9,200 11,227

5. STOCKS
2024 2023
£    £   
Work-in-progress 17,595 -

LUNA ORBIS LUX LIMITED (REGISTERED NUMBER: SC645527)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 9,917
Other debtors 40 -
40 9,917

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 29,301 29,862
Other creditors 8,323 4,690
37,624 34,552