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Registered number: 16098047
Luna Pet Healthcare Limited
Unaudited Financial Statements
For the Period 25 November 2024 to 30 April 2026
Rebecca Benneyworth & Co
Chartered Accountant
Luna Pet Healthcare Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Luna Pet Healthcare Limited
Balance Sheet
As At 30 April 2026
Balance Sheet
Registered number: 16098047

| 30 April 2026
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 92,204
|  |  | 92,204
CURRENT ASSETS
Stocks | 5 | 10,000 |
Debtors | 6 | 19,280 |
Cash at bank and in hand |  | 494,307 |
|  | 523,587 |
Creditors: Amounts Falling Due Within One Year | 7 | (60,408 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 463,179
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 555,383
NET ASSETS |  |  | 555,383
CAPITAL AND RESERVES
Called up share capital | 8 |  | 187
Share premium account |  |  | 944,140
Profit and Loss Account |  |  | (388,944 )
SHAREHOLDERS' FUNDS |  |  | 555,383

Page 1
Page 2
Luna Pet Healthcare Limited
Balance Sheet (continued)
As At 30 April 2026
For the period ending 30 April 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Joe Inglis Director
20 August 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Luna Pet Healthcare Limited
Notes to the Financial Statements
For the Period 25 November 2024 to 30 April 2026
Notes to the Financial Statements
1. General Information
Luna Pet Healthcare Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16098047 . The registered office is Brimscombe Court, Thrupp Lane, Stroud, Gloucestershire, GL5 2ED.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 20% Reducing balance
Plant & Machinery | 20% Straight line
Fixtures & Fittings | 33% Straight Line

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 6
6
Page 3
Page 4
Luna Pet Healthcare Limited
Notes to the Financial Statements (continued)
For the Period 25 November 2024 to 30 April 2026
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 25 November 2024 | - | - | - | -
Additions | 25,709 | 95,216 | 5,683 | 126,608
As at 30 April 2026 | 25,709 | 95,216 | 5,683 | 126,608
Depreciation
As at 25 November 2024 | - | - | - | -
Provided during the period | 6,513 | 25,391 | 2,500 | 34,404
As at 30 April 2026 | 6,513 | 25,391 | 2,500 | 34,404
Net Book Value
As at 30 April 2026 | 19,196 | 69,825 | 3,183 | 92,204
As at 25 November 2024 | - | - | - | -

5. Stocks

| 30 April 2026
--- | ---
| £
Stock | 10,000

6. Debtors

| 30 April 2026
--- | ---
| £
Due within one year
Other debtors | 19,280

Page 4
Page 5
Luna Pet Healthcare Limited
Notes to the Financial Statements (continued)
For the Period 25 November 2024 to 30 April 2026
7. Creditors: Amounts Falling Due Within One Year

| 30 April 2026
--- | ---
| £
Trade creditors | 34,662
Other creditors | 14,453
Taxation and social security | 11,293
| 60,408

8. Share Capital

| 30 April 2026
--- | ---
| £
Allotted, Called up and fully paid | 187

Page 5