REGISTERED NUMBER: 08782457 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Lunaria Somerset Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs D Bain

REGISTERED OFFICE:

3B Lockheed Court

Preston Farm Industrial Estate

Stockton-on-Tees

TS18 3SH

REGISTERED NUMBER:

08782457 (England and Wales)

ACCOUNTANTS:

JBC Accountants Limited

Chartered Accountants

3B Lockheed Court

Preston Farm

Stockton on Tees

TS18 3SH

FIXED ASSETS

Tangible assets

4

20,481

24,321

CURRENT ASSETS

Stocks

-

1,500

Debtors

5

4,586

1,127

Cash at bank

11,200

6,091

15,786

8,718

CREDITORS

Amounts falling due within one year

6

26,591

10,632

NET CURRENT LIABILITIES

(10,805

)

(1,914

)

TOTAL ASSETS LESS CURRENT LIABILITIES

9,676

22,407

CREDITORS

Amounts falling due after more than one year

7

9,123

20,936

NET ASSETS

553

1,471

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

552

1,470

553

1,471

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 July 2026 and were signed by:

Mrs D Bain - Director

1.	STATUTORY INFORMATION

Lunaria Somerset Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost, 20% on cost and 10% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account.

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.

Current and deferred tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

44,209

Additions

425

At 30 November 2025

44,634

DEPRECIATION

At 1 December 2024

19,888

Charge for year

4,265

At 30 November 2025

24,153

NET BOOK VALUE

At 30 November 2025

20,481

At 30 November 2024

24,321

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/11/25

30/11/24

£

£

Trade debtors

4,086

828

Other debtors

500

299

4,586

1,127

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/11/25

30/11/24

£

£

Bank loans and overdrafts

3,443

3,443

Hire purchase contracts

1,538

1,538

Trade creditors

775

223

Taxation and social security

8,337

2,240

Other creditors

12,498

3,188

26,591

10,632

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/11/25

30/11/24

£

£

Bank loans

7,297

9,468

Hire purchase contracts

1,826

3,321

Other creditors

-

8,147

9,123

20,936