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Company Registration No. 16301405 (England and Wales)
Luna Rae Electrical Ltd Unaudited accounts for the period from 7 March 2025 to 31 March 2026
Luna Rae Electrical Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Luna Rae Electrical Ltd Company Information for the period from 7 March 2025 to 31 March 2026
Director
Thomas O'Regan
Company Number
16301405 (England and Wales)
Registered Office
35 Burnside Road West Bridgford Nottingham NG2 7HU United Kingdom
Accountants
Taylor Accountancy Ltd 2 Lynmoor Court Hucknall Nottingham NG15 8FT
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Luna Rae Electrical Ltd Statement of financial position as at 31 March 2026
2026
Notes
£
Fixed assets
Tangible assets
4
11,247
Current assets
Debtors
5
2,768
Cash at bank and in hand
23,394
26,162
Creditors: amounts falling due within one year
6
(24,136)
Net current assets
2,026
Net assets
13,273
Capital and reserves
Called up share capital
1
Profit and loss account
13,272
Shareholders' funds
13,273
For the period ending 31 March 2026 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 his 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 2 June 2026 and were signed on its behalf by
Thomas O'Regan Director Company Registration No. 16301405
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Luna Rae Electrical Ltd Notes to the Accounts for the period from 7 March 2025 to 31 March 2026
1
Statutory information
Luna Rae Electrical Ltd is a private company, limited by shares, registered in England and Wales, registration number 16301405. The registered office is 35 Burnside Road, West Bridgford, Nottingham, NG2 7HU, United Kingdom.
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.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
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.
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:
Motor vehicles
25% reducing balance
4
Tangible fixed assets
Motor vehicles
£
Cost or valuation
At cost
At 7 March 2025
-
Additions
14,995
At 31 March 2026
14,995
Depreciation
Charge for the period
3,748
At 31 March 2026
3,748
Net book value
At 31 March 2026
11,247
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Luna Rae Electrical Ltd Notes to the Accounts for the period from 7 March 2025 to 31 March 2026
5
Debtors
2026
£
Amounts falling due within one year
Trade debtors
2,768
6
Creditors: amounts falling due within one year
2026
£
VAT
4,968
Taxes and social security
11,118
Other creditors
6,200
Accruals
1,850
24,136
7
Average number of employees
During the period the average number of employees was 2.
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