2024-08-01 2025-07-31 2025-07-31 false 10281701 Lunar Sea Ltd 2026-04-16 82990 false iso4217:GBP xbrli:pure 10281701 2024-07-31 10281701 2025-07-31 10281701 2024-08-01 2025-07-31 10281701 2023-07-31 10281701 2024-07-31 10281701 2023-08-01 2024-07-31 10281701 bus:SmallEntities 2024-08-01 2025-07-31 10281701 bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 10281701 bus:FullAccounts 2024-08-01 2025-07-31 10281701 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 10281701 core:WithinOneYear 2025-07-31 10281701 core:AfterOneYear 2025-07-31 10281701 core:WithinOneYear 2024-07-31 10281701 core:AfterOneYear 2024-07-31 10281701 core:ShareCapital 2025-07-31 10281701 core:SharePremium 2025-07-31 10281701 core:RevaluationReserve 2025-07-31 10281701 core:OtherReservesSubtotal 2025-07-31 10281701 core:RetainedEarningsAccumulatedLosses 2025-07-31 10281701 core:ShareCapital 2024-07-31 10281701 core:SharePremium 2024-07-31 10281701 core:RevaluationReserve 2024-07-31 10281701 core:OtherReservesSubtotal 2024-07-31 10281701 core:RetainedEarningsAccumulatedLosses 2024-07-31 10281701 core:LandBuildings 2025-07-31 10281701 core:PlantMachinery 2025-07-31 10281701 core:Vehicles 2025-07-31 10281701 core:FurnitureFittings 2025-07-31 10281701 core:OfficeEquipment 2025-07-31 10281701 core:NetGoodwill 2025-07-31 10281701 core:IntangibleAssetsOtherThanGoodwill 2025-07-31 10281701 core:ListedExchangeTraded 2025-07-31 10281701 core:UnlistedNon-exchangeTraded 2025-07-31 10281701 core:LandBuildings 2024-07-31 10281701 core:PlantMachinery 2024-07-31 10281701 core:Vehicles 2024-07-31 10281701 core:FurnitureFittings 2024-07-31 10281701 core:OfficeEquipment 2024-07-31 10281701 core:NetGoodwill 2024-07-31 10281701 core:IntangibleAssetsOtherThanGoodwill 2024-07-31 10281701 core:ListedExchangeTraded 2024-07-31 10281701 core:UnlistedNon-exchangeTraded 2024-07-31 10281701 core:LandBuildings 2024-08-01 2025-07-31 10281701 core:PlantMachinery 2024-08-01 2025-07-31 10281701 core:Vehicles 2024-08-01 2025-07-31 10281701 core:FurnitureFittings 2024-08-01 2025-07-31 10281701 core:OfficeEquipment 2024-08-01 2025-07-31 10281701 core:NetGoodwill 2024-08-01 2025-07-31 10281701 core:IntangibleAssetsOtherThanGoodwill 2024-08-01 2025-07-31 10281701 core:ListedExchangeTraded 2024-08-01 2025-07-31 10281701 core:UnlistedNon-exchangeTraded 2024-08-01 2025-07-31 10281701 core:MoreThanFiveYears 2024-08-01 2025-07-31 10281701 core:Non-currentFinancialInstruments 2025-07-31 10281701 core:Non-currentFinancialInstruments 2024-07-31 10281701 dpl:CostSales 2024-08-01 2025-07-31 10281701 dpl:DistributionCosts 2024-08-01 2025-07-31 10281701 core:LandBuildings 2024-08-01 2025-07-31 10281701 core:PlantMachinery 2024-08-01 2025-07-31 10281701 core:Vehicles 2024-08-01 2025-07-31 10281701 core:FurnitureFittings 2024-08-01 2025-07-31 10281701 core:OfficeEquipment 2024-08-01 2025-07-31 10281701 dpl:AdministrativeExpenses 2024-08-01 2025-07-31 10281701 core:NetGoodwill 2024-08-01 2025-07-31 10281701 core:IntangibleAssetsOtherThanGoodwill 2024-08-01 2025-07-31 10281701 dpl:GroupUndertakings 2024-08-01 2025-07-31 10281701 dpl:ParticipatingInterests 2024-08-01 2025-07-31 10281701 dpl:GroupUndertakings core:ListedExchangeTraded 2024-08-01 2025-07-31 10281701 core:ListedExchangeTraded 2024-08-01 2025-07-31 10281701 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-08-01 2025-07-31 10281701 core:UnlistedNon-exchangeTraded 2024-08-01 2025-07-31 10281701 dpl:CostSales 2023-08-01 2024-07-31 10281701 dpl:DistributionCosts 2023-08-01 2024-07-31 10281701 core:LandBuildings 2023-08-01 2024-07-31 10281701 core:PlantMachinery 2023-08-01 2024-07-31 10281701 core:Vehicles 2023-08-01 2024-07-31 10281701 core:FurnitureFittings 2023-08-01 2024-07-31 10281701 core:OfficeEquipment 2023-08-01 2024-07-31 10281701 dpl:AdministrativeExpenses 2023-08-01 2024-07-31 10281701 core:NetGoodwill 2023-08-01 2024-07-31 10281701 core:IntangibleAssetsOtherThanGoodwill 2023-08-01 2024-07-31 10281701 dpl:GroupUndertakings 2023-08-01 2024-07-31 10281701 dpl:ParticipatingInterests 2023-08-01 2024-07-31 10281701 dpl:GroupUndertakings core:ListedExchangeTraded 2023-08-01 2024-07-31 10281701 core:ListedExchangeTraded 2023-08-01 2024-07-31 10281701 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-08-01 2024-07-31 10281701 core:UnlistedNon-exchangeTraded 2023-08-01 2024-07-31 10281701 core:NetGoodwill 2025-07-31 10281701 core:IntangibleAssetsOtherThanGoodwill 2025-07-31 10281701 core:LandBuildings 2025-07-31 10281701 core:PlantMachinery 2025-07-31 10281701 core:Vehicles 2025-07-31 10281701 core:FurnitureFittings 2025-07-31 10281701 core:OfficeEquipment 2025-07-31 10281701 core:AfterOneYear 2025-07-31 10281701 core:WithinOneYear 2025-07-31 10281701 core:ListedExchangeTraded 2025-07-31 10281701 core:UnlistedNon-exchangeTraded 2025-07-31 10281701 core:ShareCapital 2025-07-31 10281701 core:SharePremium 2025-07-31 10281701 core:RevaluationReserve 2025-07-31 10281701 core:OtherReservesSubtotal 2025-07-31 10281701 core:RetainedEarningsAccumulatedLosses 2025-07-31 10281701 core:NetGoodwill 2024-07-31 10281701 core:IntangibleAssetsOtherThanGoodwill 2024-07-31 10281701 core:LandBuildings 2024-07-31 10281701 core:PlantMachinery 2024-07-31 10281701 core:Vehicles 2024-07-31 10281701 core:FurnitureFittings 2024-07-31 10281701 core:OfficeEquipment 2024-07-31 10281701 core:AfterOneYear 2024-07-31 10281701 core:WithinOneYear 2024-07-31 10281701 core:ListedExchangeTraded 2024-07-31 10281701 core:UnlistedNon-exchangeTraded 2024-07-31 10281701 core:ShareCapital 2024-07-31 10281701 core:SharePremium 2024-07-31 10281701 core:RevaluationReserve 2024-07-31 10281701 core:OtherReservesSubtotal 2024-07-31 10281701 core:RetainedEarningsAccumulatedLosses 2024-07-31 10281701 core:NetGoodwill 2023-07-31 10281701 core:IntangibleAssetsOtherThanGoodwill 2023-07-31 10281701 core:LandBuildings 2023-07-31 10281701 core:PlantMachinery 2023-07-31 10281701 core:Vehicles 2023-07-31 10281701 core:FurnitureFittings 2023-07-31 10281701 core:OfficeEquipment 2023-07-31 10281701 core:AfterOneYear 2023-07-31 10281701 core:WithinOneYear 2023-07-31 10281701 core:ListedExchangeTraded 2023-07-31 10281701 core:UnlistedNon-exchangeTraded 2023-07-31 10281701 core:ShareCapital 2023-07-31 10281701 core:SharePremium 2023-07-31 10281701 core:RevaluationReserve 2023-07-31 10281701 core:OtherReservesSubtotal 2023-07-31 10281701 core:RetainedEarningsAccumulatedLosses 2023-07-31 10281701 core:AfterOneYear 2024-08-01 2025-07-31 10281701 core:WithinOneYear 2024-08-01 2025-07-31 10281701 core:Non-currentFinancialInstruments core:CostValuation 2024-08-01 2025-07-31 10281701 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-08-01 2025-07-31 10281701 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-08-01 2025-07-31 10281701 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-08-01 2025-07-31 10281701 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-08-01 2025-07-31 10281701 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-08-01 2025-07-31 10281701 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-08-01 2025-07-31 10281701 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-08-01 2025-07-31 10281701 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-08-01 2025-07-31 10281701 core:Non-currentFinancialInstruments core:CostValuation 2025-07-31 10281701 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-07-31 10281701 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-07-31 10281701 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 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Lunar Sea Ltd

Registered Number
10281701
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2025

Lunar Sea Ltd
Company Information
for the year from 1 August 2024 to 31 July 2025

Directors | Ellershaw, Alison Jean
| Hall, Ian

Registered Address | 1 Park Gardens
| Yeovil
| BA20 1DW

Place of Business | 7 Church Close
| Martock
| Somerset
| TA12 6DS

Registered Number | 10281701 (England and Wales)

Lunar Sea Ltd
Balance Sheet as at
31 July 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 882 |  |  |  | 1,257
|  |  |  | 882 |  |  |  | 1,257
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 2,118 |  |  |  | 1,431 |  |
Debtors | 5 | 1,026 |  |  |  | 1,515 |  |
Cash at bank and on hand |  | 50,591 |  |  |  | 50,663 |  |
|  | 53,735 |  |  |  | 53,609 |  |
Creditors amounts falling due within one year | 6 | (8,750) |  |  |  | (7,715) |  |
Net current assets (liabilities) |  |  |  | 44,985 |  |  |  | 45,894
Total assets less current liabilities |  |  |  | 45,867 |  |  |  | 47,151
Provisions for liabilities |  |  |  | (168) |  |  |  | (239)
Net assets |  |  |  | 45,699 |  |  |  | 46,912
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  | 45,697 |  |  |  | 46,910
Shareholders' funds |  |  |  | 45,699 |  |  |  | 46,912

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 16 April 2026, and are signed on its behalf by:
Ellershaw, Alison Jean Director Registered Company No. 10281701

Lunar Sea Ltd
Notes to the Financial Statements
for the year ended 31 July 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Plant and machinery etc - 33% on cost and 15% on reducing balance

| Stocks and work in progress
--- | ---
| Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2. | Average number of employees
--- | ---
| The following average number of employees includes directors.

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 August 24 | 200 |  | 2,400 |  | 6,416 |  | 9,016
| At 31 July 25 | 200 |  | 2,400 |  | 6,416 |  | 9,016
| Depreciation and impairment
| At 01 August 24 | 136 |  | 1,735 |  | 5,888 |  | 7,759
| Charge for year | 10 |  | 100 |  | 265 |  | 375
| At 31 July 25 | 146 |  | 1,835 |  | 6,153 |  | 8,134
| Net book value
| At 31 July 25 | 54 |  | 565 |  | 263 |  | 882
| At 31 July 24 | 64 |  | 665 |  | 528 |  | 1,257

4. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Raw materials and consumables | 2,118 |  | 1,431
| Total | 2,118 |  | 1,431

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 100 |  | 1,183
| Other debtors | 316 |  | 332
| Prepayments and accrued income | 610 |  | -
| Total | 1,026 |  | 1,515

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed to related parties | 7,433 |  | 4,581
| Taxation and social security | 21 |  | 1,742
| Accrued liabilities and deferred income | 1,296 |  | 1,392
| Total | 8,750 |  | 7,715

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.