REGISTERED NUMBER: 14515202 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024

FOR

MIRTA LUNA LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

F Amati

A Reitano

REGISTERED OFFICE:

2 Kenrick Place

London

W1U 6HB

REGISTERED NUMBER:

14515202 (England and Wales)

ACCOUNTANTS:

Vera Group Ltd

60 Grosvenor Street

London

W1K 3HZ

FIXED ASSETS

Investments

4

15,607,116

16,603,550

CURRENT ASSETS

Debtors

5

200,001

-

Cash at bank

189,539

-

389,540

-

CREDITORS

Amounts falling due within one year

6

15,568,299

16,616,972

NET CURRENT LIABILITIES

(15,178,759

)

(16,616,972

)

TOTAL ASSETS LESS CURRENT LIABILITIES

428,357

(13,422

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

428,355

(13,424

)

428,357

(13,422

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by:

F Amati - Director

1.	STATUTORY INFORMATION

Mirta Luna Ltd 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 Euro (€).

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.

Investments in subsidiaries

Investments in subsidiary 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

2024

2023

€

€

Shares in group undertakings

53,550

53,550

Loans to group undertakings

15,050,566

16,550,000

Loans to undertakings in which the company has a participating interest

500,000

-

Other investments not loans

3,000

-

15,607,116

16,603,550

Additional information is as follows:

Shares in

group

Other

undertakings

investments

Totals

€

€

€

COST

At 1 December 2023

53,550

-

53,550

Additions

-

3,000

3,000

At 30 November 2024

53,550

3,000

56,550

NET BOOK VALUE

At 30 November 2024

53,550

3,000

56,550

At 30 November 2023

53,550

-

53,550

Loans to

Loans to

other

group

participating

undertakings

interests

Totals

€

€

€

At 1 December 2023

16,550,000

-

16,550,000

New in year

-

500,000

500,000

Repayment in year

(2,109,000

)

-

(2,109,000

)

Other movement

609,566

-

609,566

At 30 November 2024

15,050,566

500,000

15,550,566

The company owns 100% shares in Sardinian Sunrise S.r.l. (former name: Quercia S.r.l.) which is incorporated in Italy.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

€

€

Amounts owed by group undertakings

200,001

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

€

€

Amounts owed to group undertakings

15,406,528

16,612,510

Taxation and social security

147,259

-

Other creditors

14,512

4,462

15,568,299

16,616,972