La Luna Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 09582999 (England and Wales)

La Luna Limited

T/A

La Luna

Abridged Audited Financial Statements

for the Year Ended 31 March 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mr M Tekagac

REGISTERED OFFICE:

462 Muswell Hill

Broadway

London

N10 1BS

REGISTERED NUMBER:

09582999 (England and Wales)

SENIOR STATUTORY
AUDITOR:

Altan Kemal FCA FCCA

AUDITORS:

Alton & Co

Chartered Accountants

& Statutory Auditors

239-241 Kennington Lane

London

SE11 5QU

FIXED ASSETS

Property, plant and equipment

4

199,620

257,739

Investments

5

75

199,695

257,814

CURRENT ASSETS

Inventories

6

7,468

7,339

Debtors

7

185,123

180,108

Cash at bank and in hand

113,680

73,209

306,271

260,656

CREDITORS

Amounts falling due within one year

8

154,462

179,188

NET CURRENT ASSETS

151,809

81,468

TOTAL ASSETS LESS CURRENT
LIABILITIES

351,504

339,282

PROVISIONS FOR LIABILITIES

10

29,649

39,056

NET ASSETS

321,855

300,226

CAPITAL AND RESERVES

Called up share capital

11

100

Retained earnings

12

321,755

300,126

SHAREHOLDERS' FUNDS

321,855

300,226

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 30 December 2025 and were signed by:

Mr M Tekagac - Director

1.	STATUTORY INFORMATION

La Luna Limited 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 Pound Sterling (£).

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

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

Turnover is generated from the ordinary trading activities of the business and is recognised when the customers take delivery of the goods.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

straight line over the life of the lease

Improvements to property

-

10% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is determined on a first in first out basis. The net realisable value is the amount to be realised from sales of stock less any costs to sell.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 13 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Improvements

Fixtures

Short

to

Plant and

and

leasehold

property

machinery

fittings

Totals

£

COST

At 1 April 2024

120,521

124,964

138,395

506,195

890,075

Additions

-

740

1,166

1,906

At 31 March 2025

120,521

124,964

139,135

507,361

891,981

DEPRECIATION

At 1 April 2024

56,495

87,475

97,605

390,761

632,336

Charge for year

7,996

12,496

10,383

29,150

60,025

At 31 March 2025

64,491

99,971

107,988

419,911

692,361

NET BOOK VALUE

At 31 March 2025

56,030

24,993

31,147

87,450

199,620

At 31 March 2024

64,026

37,489

40,790

115,434

257,739

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

and 31 March 2025

75

NET BOOK VALUE

At 31 March 2025

75

At 31 March 2024

75

Investments in shares in group undertakings represent the cost of acquiring 75% interest in the equity of La Luna Catering Limited. This has been included in the consolidation accounts of CDH Matur Holdings Ltd, the ultimate parent company.

6.	INVENTORIES

2025

2024

£

Finished goods

7,468

7,339

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

826

77

Rent deposit

18,500

Amounts owed by group undertakings

138,720

140,925

Prepayments

27,077

20,606

185,123

180,108

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

17,912

60,024

Amounts owed to group undertakings

8,000

Tax

43,836

41,480

Social security and other taxes

2,542

1,065

Net wages control account

3,659

-

Pension control account

569

796

VAT

68,160

63,157

Directors' current accounts

666

Accrued expenses

9,118

4,000

154,462

179,188

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

Within one year

82,000

Between one and five years

328,000

In more than five years

166,811

248,811

576,811

658,811

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

Accelerated capital allowances

29,649

39,056

Deferred

tax

£

Balance at 1 April 2024

39,056

Credit to Income Statement during year

(9,407

)

Balance at 31 March 2025

29,649

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

100

Ordinary

£1

100

12.

RESERVES

Retained

earnings

£

At 1 April 2024

300,126

Profit for the year

21,629

At 31 March 2025

321,755

13.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Altan Kemal FCA FCCA (Senior Statutory Auditor)

for and on behalf of Alton & Co

14.	CONTINGENT LIABILITIES

1. The company has given a guarantee to pay the rent and observe and perform the tenant's covenants under a lease agreement of La Luna Catering Ltd. The yearly rent under the 15 years lease is £50,000 subject to future review.

2. A guarantee and indemnity in standard form executed in favour of Isbank by the company for the loans taken by H B Properties N17 Ltd. The balance outstanding at 31st March 2025 was £8,765,000 (2024 - £10,261,668).

15.	RELATED PARTY DISCLOSURES

Entities with control, joint control or significant influence over the entity

2025

2024

£

Transfers to related parties

-

140,125

Transfers from related parties

2,205

-

Amount due from related parties

138,720

140,925

Amount due to related parties

8,000

16.	ULTIMATE PARENT COMPANY

The controlling party is CDH Matur Holdings Limited.