REGISTERED NUMBER: 07857341 (England and Wales)

LUNA STONE ITALIA LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 23 JANUARY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr J Ben-Bassat

SECRETARY:

Mrs S Ben-Bassat

REGISTERED OFFICE:

Sterling House

Fulbourne Road

Walthamstow

London

E17 4EE

REGISTERED NUMBER:

07857341 (England and Wales)

ACCOUNTANTS:

Christiansons Ltd

Chartered Certified Accountants

Sterling House

Fulbourne Road

Walthamstow

London

E17 4EE

FIXED ASSETS

Tangible assets

4

3,996

7,994

CURRENT ASSETS

Stocks

5

-

150,000

Debtors

6

-

30

Cash at bank

354,746

159,010

354,746

309,040

CREDITORS

Amounts falling due within one year

7

6,154

4,274

NET CURRENT ASSETS

348,592

304,766

TOTAL ASSETS LESS CURRENT LIABILITIES

352,588

312,760

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

352,488

312,660

SHAREHOLDERS' FUNDS

352,588

312,760

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 23 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 23 January 2026 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 October 2026 and were signed by:

Mr J Ben-Bassat - Director

1.	STATUTORY INFORMATION

Luna Stone Italia 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.

Motor vehicles

-

25% 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 Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

At 24 January 2025

and 23 January 2026

15,990

DEPRECIATION

At 24 January 2025

7,996

Charge for year

3,998

At 23 January 2026

11,994

NET BOOK VALUE

At 23 January 2026

3,996

At 23 January 2025

7,994

5.

STOCKS

23.1.26

23.1.25

£

£

Stocks

-

150,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

23.1.26

23.1.25

£

£

VAT

-

30

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

23.1.26

23.1.25

£

£

Directors' current accounts

4,810

3,050

Accrued expenses

1,344

1,224

6,154

4,274

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

23.1.26

23.1.25

value:

£

£

100

Ordinary

£1

100

100

9.

RESERVES

Retained

earnings

£

At 24 January 2025

312,660

Profit for the year

40,328

Dividends

(500

)

At 23 January 2026

352,488

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr J Ben-Bassat.