LUNIMA INTERNATIONAL LIMITED


Director	R HARTMANN


Registered Address	C/O Auria
	48 Warwick Street
	London
	W1B 5AW


Registered Number	10239937 (England and Wales)

Balance Sheet as at
31 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Intangible assets	3		13,669		27,947
Tangible assets	4		-		1,288
			13,669		29,235
Current assets
Debtors	5	277,432		68,490
Cash at bank and on hand		28,588		9,813
		306,020		78,303
Creditors amounts falling due within one year	6	(258,042)		(173,428)
Net current assets (liabilities)			47,978		(95,125)
Total assets less current liabilities			61,647		(65,890)
Net assets			61,647		(65,890)
Capital and reserves
Called up share capital			1		1
Profit and loss account			61,646		(65,891)
Shareholders' funds			61,647		(65,890)

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 Director acknowledges 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 Director on 17 September 2025, and are signed on its behalf by:

R HARTMANN
Director
Registered Company No. 10239937

LUNIMA INTERNATIONAL LIMITED

Notes to the Financial Statements
for the year ended 31 December 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.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	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.

	Revenue from sale of goods
	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. 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.

Revenue from sale of goods

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. 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.

	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.

	Intangible assets
	Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Intangible assets

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2024		2023
	Average number of employees during the year	1		1

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 January 24	42,856	42,856
Disposals	(16,067)	(16,067)
At 31 December 24	26,789	26,789
Amortisation and impairment
At 01 January 24	14,909	14,909
Charge for year	2,679	2,679
On disposals	(4,468)	(4,468)
At 31 December 24	13,120	13,120
Net book value
At 31 December 24	13,669	13,669
At 31 December 23	27,947	27,947

4.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 January 24	5,152	5,152
At 31 December 24	5,152	5,152
Depreciation and impairment
At 01 January 24	3,864	3,864
Charge for year	1,288	1,288
At 31 December 24	5,152	5,152
Net book value
At 31 December 24	-	-
At 31 December 23	1,288	1,288

5.	Debtors: amounts due within one year

	2024	2023
	£	£
Trade debtors / trade receivables	248,166	-
Amounts owed by group undertakings	28,028	63,526
Other debtors	1,238	4,964
Total	277,432	68,490

6.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	81,780	82,179
Taxation and social security	13,640	3,052
Other creditors	11,695	16,897
Accrued liabilities and deferred income	150,927	71,300
Total	258,042	173,428


	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.

7.	Controlling party
	The ultimate controlling party is Capella International Gmbh. The registered address of the parent undertaking is Wildermuthweg 22, 70197 Stuttgart.