REGISTERED NUMBER: 08824853 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

LUNA STUDIO LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs E M Wallis

Mr R D Wallis

REGISTERED OFFICE:

10 Beech Court

Wokingham Road

Hurst

Berkshire

RG10 0RQ

REGISTERED NUMBER:

08824853 (England and Wales)

ACCOUNTANTS:

Vernon Gosling Friday Limited

10 Beech Court

Wokingham Road

Hurst

Reading

Berkshire

RG10 0RQ

FIXED ASSETS

Tangible assets

4

1,252

1,973

CURRENT ASSETS

Debtors

5

11,387

10,605

Cash at bank

29,350

43,315

40,737

53,920

CREDITORS

Amounts falling due within one year

6

23,251

22,977

NET CURRENT ASSETS

17,486

30,943

TOTAL ASSETS LESS CURRENT LIABILITIES

18,738

32,916

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

18,728

32,906

SHAREHOLDERS' FUNDS

18,738

32,916

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 May 2026 and were signed on its behalf by:

Mrs E M Wallis - Director

1.	STATUTORY INFORMATION

Luna Studio Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

7,233

Additions

665

At 31 December 2025

7,898

DEPRECIATION

At 1 January 2025

5,260

Charge for year

1,386

At 31 December 2025

6,646

NET BOOK VALUE

At 31 December 2025

1,252

At 31 December 2024

1,973

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

8,187

10,605

Other debtors

3,200

-

11,387

10,605

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

17,004

17,523

Other creditors

6,247

5,454

23,251

22,977