Acorah Software Products - Accounts Production 16.4.675 false true false 1 September 2024 31 August 2025 31 August 2025 15920172 Ms Laura Brown Mr Michael Lord iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15920172 2024-08-31 15920172 2025-08-31 15920172 2024-09-01 2025-08-31 15920172 frs-core:CurrentFinancialInstruments 2025-08-31 15920172 frs-core:ComputerEquipment 2025-08-31 15920172 frs-core:ComputerEquipment 2024-09-01 2025-08-31 15920172 frs-core:ComputerEquipment 2024-08-31 15920172 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-08-31 15920172 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-01 2025-08-31 15920172 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-31 15920172 frs-core:MotorVehicles 2025-08-31 15920172 frs-core:MotorVehicles 2024-09-01 2025-08-31 15920172 frs-core:MotorVehicles 2024-08-31 15920172 frs-core:PlantMachinery 2025-08-31 15920172 frs-core:PlantMachinery 2024-09-01 2025-08-31 15920172 frs-core:PlantMachinery 2024-08-31 15920172 frs-core:ShareCapital 2025-08-31 15920172 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 15920172 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 15920172 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 15920172 frs-bus:SmallEntities 2024-09-01 2025-08-31 15920172 frs-bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 15920172 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 15920172 frs-bus:Director1 2024-09-01 2025-08-31 15920172 frs-bus:Director2 2024-09-01 2025-08-31 15920172 frs-countries:EnglandWales 2024-09-01 2025-08-31
Registered number: 15920172
Luna Hut Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Forgue Accounting Ltd
111 Ditchling Road
Brighton
BN1 4SE
Luna Hut Ltd
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2
Notes to the Financial Statements | 3—4

Page 1
Luna Hut Ltd
Accountant's Report
For The Year Ended 31 August 2025
Accountant's Report
Report of the Accountant to the directors of Luna Hut Ltd
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 August 2025.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give “a true and fair view”.
You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.

Marie Sharman-Forgue MAAT
19 March 2026

Forgue Accounting Ltd
111 Ditchling Road
Brighton
BN1 4SE
Page 1
Page 2
Luna Hut Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 15920172

| 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 176,655
|  |  | 176,655
CURRENT ASSETS
Debtors | 5 | 2,500 |
Cash at bank and in hand |  | 31,450 |
|  | 33,950 |
Creditors: Amounts Falling Due Within One Year | 6 | (210,588 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (176,638 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 17
NET ASSETS |  |  | 17
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2
Profit and Loss Account |  |  | 15
SHAREHOLDERS' FUNDS |  |  | 17

For the year ending 31 August 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

Mr Michael Lord Director
19 March 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Luna Hut Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Luna Hut Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15920172 . The registered office is 26 Springfield Road, Brighton, BN1 6DA.
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. 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:

Leasehold | 10%
Plant & Machinery | 25%
Motor Vehicles | 20%
Computer Equipment | 25%

3. Average Number of Employees
Average number of employees, including directors, during the year was: 39
39
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost or Valuation
As at 1 September 2024 | - | - | - | - | -
Additions | 21,136 | 194,302 | 4,000 | 698 | 220,136
Revaluation | (2,114 ) | - | - | - | (2,114 )
As at 31 August 2025 | 19,022 | 194,302 | 4,000 | 698 | 218,022
Depreciation
As at 1 September 2024 | - | - | - | - | -
Provided during the period | - | 40,792 | 400 | 175 | 41,367
As at 31 August 2025 | - | 40,792 | 400 | 175 | 41,367
Net Book Value
As at 31 August 2025 | 19,022 | 153,510 | 3,600 | 523 | 176,655
As at 1 September 2024 | - | - | - | - | -

Page 3
Page 4
Luna Hut Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
5. Debtors

| 2025
--- | ---
| £
Due within one year
Other debtors | 2,500

6. Creditors: Amounts Falling Due Within One Year

| 2025
--- | ---
| £
Trade creditors | (2 )
Other loans | (24 )
Other creditors | 190,703
Taxation and social security | 19,911
| 210,588

7. Share Capital

| 2025
--- | ---
| £
Allotted, Called up and fully paid | 2

Page 4