LUNER LIMITED - Filleted accounts

Registered number

09896332

LUNER LIMITED

Filleted Accounts

31 December 2025


Registered number:		09896332
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		956			1,194

Current assets
Stocks		3,428			3,510
Debtors	4	520			810
Cash at bank and in hand		94,853			81,359
		98,801			85,679

Creditors: amounts falling due within one year	5	(11,632)			(19,302)

Net current assets			87,169			66,377

Net Assets			88,125			67,571

Capital and reserves
Called up share capital			100			100
Profit and loss account			88,025			67,471

Shareholder's funds			88,125			67,571

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




E L Sen
Director
Approved by the board on 16 September 2026

LUNER LIMITED
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		3		3


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 January 2025				2,484
	At 31 December 2025				2,484

	Depreciation
	At 1 January 2025				1,290
	Charge for the year				238
	At 31 December 2025				1,528

	Net book value
	At 31 December 2025				956
	At 31 December 2024				1,194


4	Debtors		2025		2024
£				£

	Trade debtors		520		810


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		1,503		1,378
	Taxation and social security costs		10,129		11,342
	Other creditors		-		6,582
			11,632		19,302


6	Other information

	LUNER LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	111 High Street
	Edgware
	Middlesex
	HA8 7DB