Company Registration No. 12147030 (England and Wales)
LUNARIA PARTNERS LTD
Unaudited accounts
for the year ended 31 August 2025
LUNARIA PARTNERS LTD
Unaudited accounts
Contents
LUNARIA PARTNERS LTD
Company Information
for the year ended 31 August 2025
Director
Ms Catriona Clancy
Company Number
12147030 (England and Wales)
Registered Office
20-22 WENLOCK ROAD
LONDON
N1 7GU
ENGLAND
LUNARIA PARTNERS LTD
Statement of financial position
as at 31 August 2025
Tangible assets
1,154
1,121
Cash at bank and in hand
292,870
348,033
Creditors: amounts falling due within one year
(105,080)
(151,292)
Net current assets
245,095
228,124
Net assets
246,249
229,245
Called up share capital
1
1
Profit and loss account
246,248
229,244
Shareholders' funds
246,249
229,245
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 director acknowledges her 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 and authorised for issue on 30 May 2026 and were signed on its behalf by
Ms Catriona Clancy
Director
Company Registration No. 12147030
LUNARIA PARTNERS LTD
Notes to the Accounts
for the year ended 31 August 2025
LUNARIA PARTNERS LTD is a private company, limited by shares, registered in England and Wales, registration number 12147030. The registered office is 20-22 WENLOCK ROAD, LONDON, N1 7GU, 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 fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over
their useful lives on the following bases:
Computers 25% Reducing Balance
Plant and Machinery 25% Reducing Balance
Office Furniture 25% Reducing Balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss .
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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.
LUNARIA PARTNERS LTD
Notes to the Accounts
for the year ended 31 August 2025
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 September 2024
844
1,463
2,307
At 31 August 2025
844
1,797
2,641
At 1 September 2024
617
569
1,186
Charge for the year
57
244
301
At 31 August 2025
674
813
1,487
At 31 August 2025
170
984
1,154
At 31 August 2024
227
894
1,121
Amounts falling due within one year
Trade debtors
57,305
31,383
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
17,429
21,414
Proposed dividends
25,000
75,000
Other creditors
5,157
4,251
Loans from directors
7,703
7,391
7
Transactions with related parties
Amounts due to related parties:
Key management personnel £7,703
Other information:
This loan was interest free and there are no terms for repayment.
8
Average number of employees
During the year the average number of employees was 12 (2024: 12).