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Registered number: 09547298
Lunar Restaurants Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Melinek Fine LLP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09547298
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 307,191 311,608
307,191 311,608
CURRENT ASSETS
Stocks 2,000 2,000
Cash at bank and in hand 32,937 84,327
34,937 86,327
Creditors: Amounts Falling Due Within One Year 5 (124,459 ) (123,016 )
NET CURRENT ASSETS (LIABILITIES) (89,522 ) (36,689 )
TOTAL ASSETS LESS CURRENT LIABILITIES 217,669 274,919
PROVISIONS FOR LIABILITIES
Deferred Taxation (678 ) (927 )
NET ASSETS 216,991 273,992
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 216,891 273,892
SHAREHOLDERS' FUNDS 216,991 273,992
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Page 2
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Mrs Vaska Battley
Director
15/10/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Lunar Restaurants Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09547298 . The registered office is 925 Finchley Road, London, NW11 7PE.
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 represents gross invoiced sales of goods and  services, less value added tax. Turnover is recognised when the goods and services are provided.
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:
Freehold 33.33% on Cost
Plant & Machinery 15% on Cost
Fixtures & Fittings 15% on Cost
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.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2025: 9)
6 9
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Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2025 342,013 22,839 23,678 388,530
As at 31 March 2026 342,013 22,839 23,678 388,530
Depreciation
As at 1 April 2025 34,114 20,010 22,798 76,922
Provided during the period 3,420 664 333 4,417
As at 31 March 2026 37,534 20,674 23,131 81,339
Net Book Value
As at 31 March 2026 304,479 2,165 547 307,191
As at 1 April 2025 307,899 2,829 880 311,608
5. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors - 2
Corporation tax 10,805 5,851
Other taxes and social security 977 2,408
VAT 9,918 11,617
Other creditors 7,718 6,402
Shareholder loans 64,980 59,980
Accruals and deferred income 800 800
Director's loan account 29,261 35,956
124,459 123,016
6. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
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