Lunar Restaurants Group Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 13650273

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		41,473		85,135

			41,473		85,135
CURRENT ASSETS
Stocks	5	12,500		12,500
Debtors	6	464		11,128
Cash at bank and in hand		17,070		19,260

		30,034		42,888
Creditors: Amounts Falling Due Within One Year	7	(535,949 )		(444,350 )

NET CURRENT ASSETS (LIABILITIES)			(505,915 )		(401,462 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(464,442 )		(316,327 )

NET LIABILITIES			(464,442 )		(316,327 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(464,542 )		(316,427 )

SHAREHOLDERS' FUNDS			(464,442)		(316,327)

For the 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.

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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr C Wilkinson

Director

09/06/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Lunar Restaurants Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13650273 . The registered office is Lunar of Wedgwood, Wedgwood Drive, Stoke-On-Trent, Staffordshire, ST12 9ER.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	20% On Cost
Plant & Machinery	20% On Cost
Fixtures & Fittings	20% On Cost
Computer Equipment	33% On Cost

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 13 (2024: 6)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 October 2024	138,889	57,176	11,416	4,976	212,457

As at 30 September 2025	138,889	57,176	11,416	4,976	212,457

...CONTINUED

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Lunar Restaurants Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

Depreciation
As at 1 October 2024	83,334	32,743	6,849	4,396	127,322
Provided during the period	27,777	11,959	2,284	1,642	43,662

As at 30 September 2025	111,111	44,702	9,133	6,038	170,984

Net Book Value
As at 30 September 2025	27,778	12,474	2,283	(1,062 )	41,473

As at 1 October 2024	55,555	24,433	4,567	580	85,135

5. Stocks

	2025	2024
	£	£
Finished goods	12,500	12,500

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	2,400
Prepayments and accrued income	164	-
Other debtors	300	-
VAT	-	8,728

	464	11,128

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	222,727	223,924
Bank loans and overdrafts	111	3,915
Other taxes and social security	6,294	2,679
VAT	10,484	-
Other creditors	175,244	161,244
Other creditors (1)	-	189
Other creditors (2)	44,781	5,000
Other creditors (3)	17,843	-
Accruals and deferred income	2,130	1,298
Director's loan account	24	1,540
Amounts owed to group undertakings	56,311	44,561

	535,949	444,350

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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