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Registered number: 13597961
Luna Life Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Thriveworks Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13597961
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 505 1,376
505 1,376
CURRENT ASSETS
Debtors 5 10,021 9,553
Cash at bank and in hand 151,811 259,906
161,832 269,459
Creditors: Amounts Falling Due Within One Year 6 (31,983 ) (11,779 )
NET CURRENT ASSETS (LIABILITIES) 129,849 257,680
TOTAL ASSETS LESS CURRENT LIABILITIES 130,354 259,056
NET ASSETS 130,354 259,056
CAPITAL AND RESERVES
Called up share capital 7 3 3
Share premium account 1,663,552 1,370,515
Profit and Loss Account (1,533,201 ) (1,111,462 )
SHAREHOLDERS' FUNDS 130,354 259,056
Page 1
Page 2
For the year ending 30 September 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
Joanna Goodall
Director
27/04/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Luna Life Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13597961 . The registered office is 71-75 SHELTON STREET, London, WC2H 9JQ.
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:
Fixtures & Fittings 25% Straight line
Computer Equipment 3 years
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 October 2024 188 2,473 2,661
As at 30 September 2025 188 2,473 2,661
Depreciation
As at 1 October 2024 35 1,250 1,285
Provided during the period 47 824 871
As at 30 September 2025 82 2,074 2,156
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 September 2025 106 399 505
As at 1 October 2024 153 1,223 1,376
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 2,400 -
Prepayments and accrued income 1,610 3,753
VAT 6,011 5,800
10,021 9,553
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 10,210 5,229
Other taxes and social security 2,556 5,219
Other creditors 815 1,321
Accruals and deferred income 4,524 -
Directors' loan accounts 13,878 10
31,983 11,779
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 3 3
Page 4