Company Registration No. 11202954 (England and Wales)
Lunar Web Development Ltd
Unaudited accounts
for the year ended 31 March 2026
Lunar Web Development Ltd
Unaudited accounts
Contents
Lunar Web Development Ltd
Company Information
for the year ended 31 March 2026
Directors
P J New
P J Thomas
O Ward
Company Number
11202954 (England and Wales)
Registered Office
Henleaze Business Centre
Henleaze House
Harbury Road
Bristol
Avon
BS9 4PN
England
Accountants
Evans Entwistle
26 Berkeley Square
Bristol
BS8 1HP
Lunar Web Development Ltd
Statement of financial position
as at 31 March 2026
Tangible assets
11,287
15,127
Cash at bank and in hand
55,145
121,772
Creditors: amounts falling due within one year
(40,578)
(82,208)
Net current assets
46,733
72,529
Total assets less current liabilities
58,020
87,656
Provisions for liabilities
Called up share capital
36
36
Profit and loss account
55,257
87,620
Shareholders' funds
55,293
87,656
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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 21 October 2026 and were signed on its behalf by
P J New
Director
Company Registration No. 11202954
Lunar Web Development Ltd
Notes to the Accounts
for the year ended 31 March 2026
Lunar Web Development Ltd is a private company, limited by shares, registered in England and Wales, registration number 11202954. The registered office is Henleaze Business Centre, Henleaze House, Harbury Road, Bristol, Avon, BS9 4PN, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
5 years straight line
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Grants relating to revenue expenditure, including Research and Development Expenditure Credits (RDEC), are recognised in profit or loss over the period in which the related expenditure is incurred.
Lunar Web Development Ltd
Notes to the Accounts
for the year ended 31 March 2026
4
Tangible fixed assets
Plant & machinery
Amounts falling due within one year
Trade debtors
32,132
32,931
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
21,477
42,009
Other creditors
3,220
3,188
Allotted, called up and fully paid:
12 A Ordinary shares of £1 each
12
12
12 B Ordinary shares of £1 each
12
12
12 C Ordinary shares of £1 each
12
12
8
Average number of employees
During the year the average number of employees was 8 (2025: 8).