Acorah Software Products - Accounts Production 16.7.461 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 08899686 A Langlay-Smith M Williams iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08899686 2024-03-31 08899686 2025-03-31 08899686 2024-04-01 2025-03-31 08899686 frs-core:CurrentFinancialInstruments 2025-03-31 08899686 frs-core:Non-currentFinancialInstruments 2025-03-31 08899686 frs-core:NetGoodwill 2025-03-31 08899686 frs-core:NetGoodwill 2024-04-01 2025-03-31 08899686 frs-core:NetGoodwill 2024-03-31 08899686 frs-core:PlantMachinery 2025-03-31 08899686 frs-core:PlantMachinery 2024-04-01 2025-03-31 08899686 frs-core:PlantMachinery 2024-03-31 08899686 frs-core:ShareCapital 2025-03-31 08899686 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08899686 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08899686 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 08899686 frs-bus:SmallEntities 2024-04-01 2025-03-31 08899686 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08899686 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08899686 frs-bus:Director1 2024-04-01 2025-03-31 08899686 frs-bus:Director2 2024-04-01 2025-03-31 08899686 frs-countries:EnglandWales 2024-04-01 2025-03-31 08899686 2023-03-31 08899686 2024-03-31 08899686 2023-04-01 2024-03-31 08899686 frs-core:CurrentFinancialInstruments 2024-03-31 08899686 frs-core:Non-currentFinancialInstruments 2024-03-31 08899686 frs-core:BetweenOneFiveYears 2024-03-31 08899686 frs-core:ShareCapital 2024-03-31 08899686 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 08899686
Luna Branding Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
CL Accounting (SW) LLP
3 Dodford Lane
Christian Malford
Chippenham
Wiltshire
SN15 4DE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08899686
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 - 350
- 350
CURRENT ASSETS
Debtors 6 - 9,223
Cash at bank and in hand 3,240 17,666
3,240 26,889
Creditors: Amounts Falling Due Within One Year 7 (983 ) (3,892 )
NET CURRENT ASSETS (LIABILITIES) 2,257 22,997
TOTAL ASSETS LESS CURRENT LIABILITIES 2,257 23,347
Creditors: Amounts Falling Due After More Than One Year 8 - (2,334 )
NET ASSETS 2,257 21,013
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 2,157 20,913
SHAREHOLDERS' FUNDS 2,257 21,013
Page 1
Page 2
For the year ending 31 March 2025 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
A Langlay-Smith
Director
9th December 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Luna Branding Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08899686 . The registered office is 24 Berners Way, Faringdon, Oxfordshire, SN7 7NP.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. 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:
Plant & Machinery 33% on cost
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: 2)
- 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 21,618
As at 31 March 2025 21,618
Amortisation
As at 1 April 2024 21,618
As at 31 March 2025 21,618
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2024 7,224
As at 31 March 2025 7,224
Depreciation
As at 1 April 2024 6,874
Provided during the period 350
As at 31 March 2025 7,224
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 350
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 8,859
VAT - 364
- 9,223
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts - 2,000
Corporation tax - (18 )
Other taxes and social security - 1,246
Other creditors - (185 )
Accruals and deferred income 700 700
Directors' loan accounts 283 149
983 3,892
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 2,334
Page 4
Page 5
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Later than one year and not later than five years - 10,404
- 10,404
Page 5