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COMPANY REGISTRATION NUMBER: 11081986

Lunar Investments Ltd

Filleted Unaudited Financial Statements

30 November 2025

Lunar Investments Ltd

Balance Sheet

30 November 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 4 | 120,000 | 120,000

Current assets

Cash at bank and in hand | 1,040 | 1,909

Creditors: amounts falling due within one year | 5 | 19,409 | 22,183
| -------- | --------
Net current liabilities | 18,369 | 20,274
| --------- | ---------
Total assets less current liabilities | 101,631 | 99,726

Creditors: amounts falling due after more than one year | 6 | 55,574 | 55,534

Provisions | 10,069 | 10,069
| --------- | --------
Net assets | 35,988 | 34,123
| --------- | --------

Capital and reserves

Called up share capital | 2 | 2
Profit and loss account | 35,986 | 34,121
| -------- | --------
Shareholders funds | 35,988 | 34,123
| -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income (including profit and loss account) has not been delivered.
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Lunar Investments Ltd

Balance Sheet (continued)

30 November 2025
These financial statements were approved by the board of directors and authorised for issue on 17 August 2026 , and are signed on behalf of the board by:

Mrs L Lewis |
Director |

Company registration number: 11081986

Lunar Investments Ltd

Notes to the Financial Statements

Year ended 30 November 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 61 Westgate, Hale, Altrincham, Cheshire, WA15 9BA.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. There are no material judgements, estimates or assumptions.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Investment property
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Tangible assets

| Freehold property
| £
Cost |
At 1 December 2024 and 30 November 2025 | 120,000
| ---------
Depreciation |
At 1 December 2024 and 30 November 2025 | –
| ---------
Carrying amount |
At 30 November 2025 | 120,000
| ---------
At 30 November 2024 | 120,000
| ---------

The directors estimate the market value of the investment property as at 30 November 2025 at £120,000 .
5. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 667 | 667
Other creditors | 18,742 | 21,516
| -------- | --------
| 19,409 | 22,183
| -------- | --------

6. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 55,574 | 55,534
| -------- | --------

7. Director's advances, credits and guarantees
During the period repayments were made to the director in respect of her loan, totalling £2,775 so that as at 30 November 2025 £18,261 (2024 £21,036) was outstanding in respect of this loan. The loan will be repaid before 30 November 2026.
8. Reserves
The only movement in reserves in the year is in respect of the profit for the year. All of the profit and loss account is undistributable, as £42,925 relates to the revaluation of the investment property after deferred tax.