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Registered Number: 7099061
LOONA LIMITED
Abridged Accounts
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

LOONA LIMITED Contents Page For the year ended 31 December 2025
Accountants' Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

LOONA LIMITED Accountants' Report For the year ended 31 December 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 December 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Edgware Accountants and Tax Advisors Ltd 31 December 2025 .................................................... Edgware Accountants and Tax Advisors Ltd Liberty House 30 Whitchurch Lane Edgware HA8 6LE 18 August 2026 1

LOONA LIMITED Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 190 |  | 232
Investments | 4 | 10,137 |  | 10,137
|  | 10,327 |  | 10,369
Current assets |  |  |
Cash at bank and in hand |  | 2,704 |  | 4,694
Creditors: amount falling due within one year |  | (8,608) |  | (1,832)
Net current assets |  | (5,904) |  | 2,862
Total assets less current liabilities |  | 4,423 |  | 13,231
Creditors: amount falling due after more than one year |  | (74,798) |  | (71,651)
Net assets |  | (70,375) |  | (58,420)
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | (70,475) |  | (58,520)
Shareholders' funds |  | (70,375) |  | (58,420)
For the year ended 31 December 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. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 18 August 2026 and were signed on its behalf by:
------------------------------- Fahim Afzal BANARA Director
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LOONA LIMITED Notes to the Abridged Financial Statements For the year ended 31 December 2025
General Information LOONA LIMITED is a private company, limited by shares, registered in , registration number 7099061, registration address 18b Stroud Green Road, London, N4 3EA. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings | 18% Reducing Balance
Fixtures and Fittings | 18% Reducing Balance
Investment properties Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise. Fixed asset investments Fixed asset investments are stated at cost less provision for any permanent diminution in value.
2. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £
At 01 January 2025 | 1,347 |  | 660 |  | 2,007
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
At 31 December 2025 | 1,347 |  | 660 |  | 2,007
Depreciation
At 01 January 2025 | 1,196 |  | 580 |  | 1,776
Charge for year | 27 |  | 14 |  | 41
On disposals | - |  | - |  | -
At 31 December 2025 | 1,223 |  | 594 |  | 1,817
Net book values
Closing balance as at 31 December 2025 | 124 |  | 66 |  | 190
Opening balance as at 01 January 2025 | 152 |  | 80 |  | 232
4. | Investments
Cost | Other investments other than loans |  | Total
| £ |  | £
At 01 January 2025 | 10,137 |  | 10,137
Additions | - |  | -
Disposals | - |  | -
At 31 December 2025 | 10,137 |  | 10,137
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