Luna Pet Healthcare Limited

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

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

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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.

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

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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

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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

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