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Company Registration No. SC746860 (Scotland)
Lunalove Pilates Ltd Unaudited accounts for the year ended 31 October 2025
Lunalove Pilates Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Lunalove Pilates Ltd Company Information for the year ended 31 October 2025
Director
Samantha Hainey
Company Number
SC746860 (Scotland)
Registered Office
15-17 Sandgate Ayr KA7 1BG United Kingdom
Accountants
W Wilson Millar Ltd 32 Moorfield Road Prestwick KA9 2HW
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Lunalove Pilates Ltd Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
78,380 
23,235 
Current assets
Inventories
200 
200 
Cash at bank and in hand
9,373 
21,164 
9,573 
21,364 
Creditors: amounts falling due within one year
5
(55,884)
(42,024)
Net current liabilities
(46,311)
(20,660)
Net assets
32,069 
2,575 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
32,068 
2,574 
Shareholders' funds
32,069 
2,575 
For the year ending 31 October 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 23 February 2026 and were signed on its behalf by
Samantha Hainey Director Company Registration No. SC746860
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Lunalove Pilates Ltd Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Lunalove Pilates Ltd is a private company, limited by shares, registered in Scotland, registration number SC746860. The registered office is 15-17 Sandgate, Ayr, KA7 1BG, 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 remained unchanged from the previous year, and also 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.
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:
Plant & machinery
20% Reducing Balance
Fixtures & fittings
20% Reducing Balance
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.
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2024
27,483 
5,473 
32,956 
Additions
43,850 
30,890 
74,740 
At 31 October 2025
71,333 
36,363 
107,696 
Depreciation
At 1 November 2024
7,750 
1,971 
9,721 
Charge for the year
12,717 
6,878 
19,595 
At 31 October 2025
20,467 
8,849 
29,316 
Net book value
At 31 October 2025
50,866 
27,514 
78,380 
At 31 October 2024
19,733 
3,502 
23,235 
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Lunalove Pilates Ltd Notes to the Accounts for the year ended 31 October 2025
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
4,438 
- 
Trade creditors
500 
450 
Taxes and social security
8,057 
2,660 
Loans from directors
42,889 
38,914 
55,884 
42,024 
6
Average number of employees
During the year the average number of employees was 1 (2024: 0).
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