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Registered Number: 08341227
DN LUNA EUROPE LTD
Unaudited Financial Statements
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

DN LUNA EUROPE LTD Contents Page For the year ended 31 December 2025
Company information | 1
Director's report | 2
Accountants' report | 3
Income statement | 4
Statement of financial position | 5
Notes to the financial statements | 6
Statement of changes in equity | 7

DN LUNA EUROPE LTD Company Information For the year ended 31 December 2025
Director | Pawel STOPINSKI
Registered Number | 08341227
Registered Office | 14a Ashfield Parade Enfield London N14 5AB
Accountants | Nash Accountancy Europe & Co. Ltd 25 Electric Avenue Innova Park Enfield EN3 7GD
1

DN LUNA EUROPE LTD Director's Report For the year ended 31 December 2025
Director's report and financial statements The director presents his/her/their annual report and the financial statements for the year ended 31 December 2025. Principal activities Principal activity of the company during the financial year was of ... Director The director who served the company throughout the year was as follows:
Pawel STOPINSKI
Statement of director's responsibilities The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the director is required to : select suitable accounting policies and then apply them consistently make judgements and accounting estimates that are reasonable and prudent state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions On behalf of the board.
---------------------------------- Pawel STOPINSKI Director
Date approved: 12 January 2026 2

DN LUNA EUROPE LTD Accountants' Report For the year ended 31 December 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 December 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Nash Accountancy Europe & Co. Ltd 31 December 2025 .................................................... Nash Accountancy Europe & Co. Ltd 25 Electric Avenue Innova Park Enfield EN3 7GD 12 January 2026 3

DN LUNA EUROPE LTD Income Statement For the year ended 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Turnover |  | 11,680 |  | 12,510
Cost of sales |  | (1,211) |  | 0
Gross profit |  | 10,469 |  | 12,510
Administrative expenses |  | (10,221) |  | (12,414)
Operating profit |  | 248 |  | 96
Profit/(Loss) on ordinary activities before taxation |  | 248 |  | 96
Tax on profit on ordinary activities |  | (47) |  | (18)
Profit/(Loss) for the financial year |  | 201 |  | 78
4

DN LUNA EUROPE LTD Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Current assets |  |  |
Cash at bank and in hand |  | 8,734 |  | 8,504
Creditors: amount falling due within one year | 3 | (47) |  | (18)
Net current assets |  | 8,687 |  | 8,486
Total assets less current liabilities |  | 8,687 |  | 8,486
Net assets |  | 8,687 |  | 8,486
Capital and reserves |  |  |
Called up share capital | 4 | 100 |  | 100
Profit and loss account |  | 8,587 |  | 8,386
Shareholders' funds |  | 8,687 |  | 8,486
For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 financial statements were approved by the director on 12 January 2026 and were signed by:
------------------------------- Pawel STOPINSKI Director
5

DN LUNA EUROPE LTD Statement of Changes in Equity For the year ended 31 December 2025
|  | Equity share capital |  | Retained Earnings |  | Total
| £ |  | £ |  | £ |
At 01 January 2024 |  | 100 |  | 8,308 |  | 8,408
Profit for the year |  |  |  | 78 |  | 78
Total comprehensive income for the year |  | - |  | 78 |  | 78
Total investments by and distributions to owners |  | - |  | - |  | -
At 31 December 2024 |  | 100 |  | 8,386 |  | 8,486
At 01 January 2025 |  | 100 |  | 8,386 |  | 8,486
Profit for the year |  |  |  | 201 |  | 201
Total comprehensive income for the year |  | - |  | 201 |  | 201
Total investments by and distributions to owners |  | - |  | - |  | -
At 31 December 2025 |  | 100 |  | 8,587 |  | 8,687
6

DN LUNA EUROPE LTD Notes to the Financial Statements For the year ended 31 December 2025
General Information DN LUNA EUROPE LTD is a private company, limited by shares, registered in , registration number 08341227, registration address 14a Ashfield Parade, Enfield, London, N14 5AB. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2. | Average number of employees Average number of employees during the year was 1 (2024 : 1).
3. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Corporation Tax | 47 |  | 18
| 47 |  | 18
4. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
7