Company Registration No. 14842944 (England and Wales)
Luanelle Limited
Unaudited accounts
for the year ended 31 May 2025
Luanelle Limited
Unaudited accounts
Contents
Luanelle Limited
Company Information
for the year ended 31 May 2025
Directors
Bridget Moyo
Raymond Moyo
Mduduzi Mpande
Company Number
14842944 (England and Wales)
Registered Office
SUITE 14 AND 15 RIVERSIDE HOUSE
RIVER LAWN ROAD
TONBRIDGE
TN9 1EP
ENGLAND
Accountants
Rustrick Accountants Limited
380A New Hythe lane
Larkfield
Maidstone
Kent
ME20 6RZ
Luanelle Limited
Statement of financial position
as at 31 May 2025
Intangible assets
36,000
40,500
Tangible assets
1,183
1,578
Cash at bank and in hand
6,182
28,879
Creditors: amounts falling due within one year
(168,723)
(90,306)
Net current liabilities
(162,541)
(61,427)
Net liabilities
(125,358)
(19,349)
Called up share capital
10
2
Profit and loss account
(125,368)
(19,351)
Shareholders' funds
(125,358)
(19,349)
For the year ending 31 May 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 29 January 2026 and were signed on its behalf by
Bridget Moyo
Director
Company Registration No. 14842944
Luanelle Limited
Notes to the Accounts
for the year ended 31 May 2025
Luanelle Limited is a private company, limited by shares, registered in England and Wales, registration number 14842944. The registered office is SUITE 14 AND 15 RIVERSIDE HOUSE, RIVER LAWN ROAD, TONBRIDGE, TN9 1EP, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% Reducing Balance
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Luanelle Limited
Notes to the Accounts
for the year ended 31 May 2025
4
Intangible fixed assets
Other
5
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 June 2024
356
1,748
2,104
At 31 May 2025
356
1,748
2,104
Charge for the year
67
328
395
At 31 May 2025
156
765
921
At 31 May 2025
200
983
1,183
At 31 May 2024
267
1,311
1,578
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
640
-
Loans from directors
166,083
87,549
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Directors Loan Account
87,549
28,504
-
116,053
Luanelle Limited
Notes to the Accounts
for the year ended 31 May 2025
8
Average number of employees
During the year the average number of employees was 4 (2024: 1).