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Company Registration No. 13224979 (England and Wales)
Lune Climate Ltd Unaudited accounts for the year ended 28 February 2026
Lune Climate Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Lune Climate Ltd Company Information for the year ended 28 February 2026
Directors
Roberto Bruggemann Scott Sage Erik Ivar Stadigh
Company Number
13224979 (England and Wales)
Registered Office
71-75 Shelton Street Covent Garden London WC2H 9JQ United Kingdom
Accountants
Multiply Accountancy Limited 71-75 Shelton Street London WC2H 9JQ
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Lune Climate Ltd Statement of financial position as at 28 February 2026
2026
2025
Notes
£
£
Fixed assets
Intangible assets
4
2,126
2,126
Tangible assets
5
3,113
10,942
5,239
13,068
Current assets
Inventories
29,564
34,496
Debtors
6
184,732
118,555
Cash at bank and in hand
1,231,386
2,096,071
1,445,682
2,249,122
Creditors: amounts falling due within one year
7
(281,832)
(168,039)
Net current assets
1,163,850
2,081,083
Total assets less current liabilities
1,169,089
2,094,151
Creditors: amounts falling due after more than one year
8
(774,789)
(451,000)
Net assets
394,300
1,643,151
Capital and reserves
Called up share capital
2,275
1,007
Share premium
5,779,747
5,781,013
Profit and loss account
(5,387,722)
(4,138,869)
Shareholders' funds
394,300
1,643,151
For the year ending 28 February 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 directors acknowledge their 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 of Directors and authorised for issue on 18 June 2026 and were signed on its behalf by
Erik Ivar Stadigh Director Company Registration No. 13224979
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Lune Climate Ltd Notes to the Accounts for the year ended 28 February 2026
1
Statutory information
Lune Climate Ltd is a private company, limited by shares, registered in England and Wales, registration number 13224979. The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ, 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:
Computer equipment
33% Straight Line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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
Intangible fixed assets
Other
£
Cost
At 1 March 2025
2,126
At 28 February 2026
2,126
Amortisation
At 1 March 2025
-
At 28 February 2026
-
Net book value
At 28 February 2026
2,126
At 28 February 2025
2,126
- 5 -
Lune Climate Ltd Notes to the Accounts for the year ended 28 February 2026
5
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 March 2025
48,566
Additions
833
Disposals
(12,000)
At 28 February 2026
37,399
Depreciation
At 1 March 2025
37,624
Charge for the year
8,542
On disposals
(11,880)
At 28 February 2026
34,286
Net book value
At 28 February 2026
3,113
At 28 February 2025
10,942
6
Debtors
2026
2025
£
£
Amounts falling due within one year
VAT
-
6,909
Trade debtors
82,326
72,151
Accrued income and prepayments
13,618
28,635
Other debtors
88,788
10,860
184,732
118,555
7
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
86,297
25,705
Taxes and social security
17,230
33,932
Loans from directors
28,812
60,245
Accruals
40,384
8,000
Deferred income
109,109
40,157
281,832
168,039
8
Creditors: amounts falling due after more than one year
2026
2025
£
£
Accruals
774,789
451,000
9
Average number of employees
During the year the average number of employees was 11 (2025: 9).
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