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Registration number: 13751396

Lunar Properties Oxford Limited
Annual Report and unaudited financial statements
for the Year Ended 30 September 2025

Lunar Properties Oxford Limited

(Registration number: 13751396)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 510,800 | 517,015
Current assets |  |  |
Debtors | 6 | 3,220 | 4,703
Cash at bank and in hand |  | 54,231 | 42,639
|  | 57,451 | 47,342
Creditors: Amounts falling due within one year | 7 | (360,312) | (427,169)
Net current liabilities |  | (302,861) | (379,827)
Total assets less current liabilities |  | 207,939 | 137,188
Deferred tax liabilities | 4 | (5,207) | (5,454)
Net assets |  | 202,732 | 131,734
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 202,632 | 131,634
Shareholders' funds |  | 202,732 | 131,734

For the financial 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.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 4 June 2026 and signed on its behalf by:

L Belcher
Director

Lunar Properties Oxford Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

| 1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Stonepit Barn
Kingston Road
Frilford
Abingdon
Oxfordshire
OX13 5HB

| 2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except for, where disclosed in these accounting policies, certain items that are shown at fair value.

The presentational currency of the financial statements is Pounds Sterling, being the functional currency of the primary economic environment in which the company operates. Monetary amounts in these financial statements are rounded to the nearest Pound.

Judgements

No significant judgements have been made by management in preparing these financial statements.

Revenue recognition

Turnover comprises the fair value received for gross sales from the service of storage and rental of land.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in the profit and loss account, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Lunar Properties Oxford Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Land | £nil
Plant and machinery | 15% of written down value

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. All trade debtors are repayable within one year and hence are included at the undiscounted cost of cash expected to be received. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the debtors.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Financial instruments

Classification
Financial instruments are classified and accounted for according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability on the balance sheet. The corresponding dividends relating to the liability component are charged as interest expenses in the profit and loss account.
Recognition and measurement
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Impairment
Assets, other than those measured at fair value, are assessed for indicators of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss.

Lunar Properties Oxford Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

| 3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

| 4 | Deferred tax

Deferred tax assets and liabilities

2025 | Liability £
Difference between accumulated depreciation and capital allowances | 5,207
| 5,207

2024 | Liability £
Difference between accumulated depreciation and capital allowances | 5,454
| 5,454

| 5 | Tangible assets

| Freehold land £ | Plant and machinery £ | Total £
Cost
At 1 October 2024 | 462,150 | 73,448 | 535,598
Additions | - | 2,040 | 2,040
At 30 September 2025 | 462,150 | 75,488 | 537,638
Depreciation
At 1 October 2024 | - | 18,583 | 18,583
Charge for the year | - | 8,255 | 8,255
At 30 September 2025 | - | 26,838 | 26,838
Carrying amount
At 30 September 2025 | 462,150 | 48,650 | 510,800
At 30 September 2024 | 462,150 | 54,865 | 517,015

| 6 | Debtors

| 2025 £ | 2024 £
Trade debtors | 3,220 | 4,703
| 3,220 | 4,703

Lunar Properties Oxford Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

| 7 | Creditors

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Amounts due to related parties | 8 | 318,071 | 392,216
Taxation and social security |  | 24,976 | 17,015
Accruals and deferred income |  | 7,392 | 6,706
Other creditors |  | 8,289 | 6,450
Directors' loan account | 8 | 1,584 | 4,782
|  | 360,312 | 427,169

| 8 | Related party transactions

At 30 September 2025, the directors were owed £1,584 (2024: £4,782) in the form of a directors' loan account. The loan is unsecured, repayable on demand and no interest is payable.
At 30 September 2025, the company owed £318,071 (2024: £392,216) to SCB (Oxford) Limited, a company related by virtue of the director S Belcher. The loan is unsecured, repayable on demand and no interest is payable.