LUNAURA LTD


Directors	MITROULAS, Arthur
	AWESOMEACTION LIMITED


Registered Address	Apartment 22 Mulberry Lane
	Steeton
	Keighley
	BD20 6PP


Registered Number	13034895 (England and Wales)

Balance Sheet as at
30 November 2024

	Notes	2024		2023
		£	£	£	£
Current assets
Stocks	3	20,780		28,607
Debtors	4	2,821		5,387
Cash at bank and on hand		937		558
		24,538		34,552
Creditors amounts falling due within one year	5	(77,076)		(45,097)
Net current assets (liabilities)			(52,538)		(10,545)
Total assets less current liabilities			(52,538)		(10,545)
Net assets			(52,538)		(10,545)
Capital and reserves
Called up share capital			10		10
Profit and loss account			(52,548)		(10,555)
Shareholders' funds			(52,538)		(10,545)

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 27 August 2025, and are signed on its behalf by:

AWESOMEACTION LIMITED
Director

MITROULAS, Arthur
Director

Registered Company No. 13034895

LUNAURA LTD

Notes to the Financial Statements
for the year ended 30 November 2024

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Going concern
	The financial statements have been prepared on the going concern basis on the assumption of financial support being provided by the directors for a foreseeable future, being a period of not less than 12 months from the approval date of the financial statements.

	Turnover policy
	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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2024		2023
	Average number of employees during the year	2		2

3.	Stocks

	2024	2023
	£	£
Finished goods	20,780	28,607
Total	20,780	28,607

4.	Debtors: amounts due within one year

	2024	2023
	£	£
Trade debtors / trade receivables	1,417	-
Other debtors	-	1,863
Prepayments and accrued income	1,404	3,524
Total	2,821	5,387

5.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	13,157	-
Other creditors	63,919	26,886
Accrued liabilities and deferred income	-	18,211
Total	77,076	45,097