Acorah Software Products - Accounts Production 16.8.310 false true false 16 June 2024 30 June 2025 30 June 2025 15781999 Mrs Kim Bradley Mr Philip Bradley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15781999 2024-06-15 15781999 2025-06-30 15781999 2024-06-16 2025-06-30 15781999 frs-core:CurrentFinancialInstruments 2025-06-30 15781999 frs-core:ComputerEquipment 2025-06-30 15781999 frs-core:ComputerEquipment 2024-06-16 2025-06-30 15781999 frs-core:ComputerEquipment 2024-06-15 15781999 frs-core:FurnitureFittings 2025-06-30 15781999 frs-core:FurnitureFittings 2024-06-16 2025-06-30 15781999 frs-core:FurnitureFittings 2024-06-15 15781999 frs-core:NetGoodwill 2025-06-30 15781999 frs-core:NetGoodwill 2024-06-16 2025-06-30 15781999 frs-core:NetGoodwill 2024-06-15 15781999 frs-core:PlantMachinery 2025-06-30 15781999 frs-core:PlantMachinery 2024-06-16 2025-06-30 15781999 frs-core:PlantMachinery 2024-06-15 15781999 frs-core:ShareCapital 2025-06-30 15781999 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 15781999 frs-bus:PrivateLimitedCompanyLtd 2024-06-16 2025-06-30 15781999 frs-bus:FilletedAccounts 2024-06-16 2025-06-30 15781999 frs-bus:SmallEntities 2024-06-16 2025-06-30 15781999 frs-bus:AuditExempt-NoAccountantsReport 2024-06-16 2025-06-30 15781999 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-16 2025-06-30 15781999 frs-bus:Director1 2024-06-16 2025-06-30 15781999 frs-bus:Director2 2024-06-16 2025-06-30 15781999 frs-countries:EnglandWales 2024-06-16 2025-06-30
Registered number: 15781999
Luna Nurseries Ltd
Unaudited Financial Statements
For the Period 16 June 2024 to 30 June 2025
Luna Nurseries Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Luna Nurseries Ltd
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 15781999

| 30 June 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 53,948
Tangible Assets | 5 |  | 14,658
|  |  | 68,606
CURRENT ASSETS
Cash at bank and in hand |  | 110,776 |
|  | 110,776 |
Creditors: Amounts Falling Due Within One Year | 6 | (86,340 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 24,436
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 93,042
NET ASSETS |  |  | 93,042
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100
Profit and Loss Account |  |  | 92,942
SHAREHOLDERS' FUNDS |  |  | 93,042

Page 1
Page 2
Luna Nurseries Ltd
Balance Sheet (continued)
As At 30 June 2025
For the period ending 30 June 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

Mrs Kim Bradley Director
05/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Luna Nurseries Ltd
Notes to the Financial Statements
For the Period 16 June 2024 to 30 June 2025
Notes to the Financial Statements
1. General Information
Luna Nurseries Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15781999 . The registered office is St. Anthony with St. Silas Community Centre, Merttins Road, London, SE15 3EB.
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.
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 10 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 | 15% WDV
Fixtures & Fittings | 15% WDV
Computer Equipment | 15% WDV

2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
Luna Nurseries Ltd
Notes to the Financial Statements (continued)
For the Period 16 June 2024 to 30 June 2025
3. Average Number of Employees
Average number of employees, including directors, during the period was: 9
9
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 16 June 2024 | -
Additions | 59,943
As at 30 June 2025 | 59,943
Amortisation
As at 16 June 2024 | -
Provided during the period | 5,995
As at 30 June 2025 | 5,995
Net Book Value
As at 30 June 2025 | 53,948
As at 16 June 2024 | -

5. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 16 June 2024 | - | - | - | -
Additions | 1,180 | 12,436 | 3,629 | 17,245
As at 30 June 2025 | 1,180 | 12,436 | 3,629 | 17,245
Depreciation
As at 16 June 2024 | - | - | - | -
Provided during the period | 177 | 1,865 | 545 | 2,587
As at 30 June 2025 | 177 | 1,865 | 545 | 2,587
Net Book Value
As at 30 June 2025 | 1,003 | 10,571 | 3,084 | 14,658
As at 16 June 2024 | - | - | - | -

Page 4
Page 5
Luna Nurseries Ltd
Notes to the Financial Statements (continued)
For the Period 16 June 2024 to 30 June 2025
6. Creditors: Amounts Falling Due Within One Year

| 30 June 2025
--- | ---
| £
Trade creditors | 1,532
Other creditors | 59,174
Taxation and social security | 25,634
| 86,340

7. Share Capital

| 30 June 2025
--- | ---
| £
Allotted, Called up and fully paid | 100

8. Related Party Transactions
Included in the Other Creditors is an amount owed to the company directors totalling £59,174 (2024 - £0), no interest is to be charged.
Page 5