Lunar Refrigeration Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 01313402

LUNAR REFRIGERATION LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 April 2025

LUNAR REFRIGERATION LIMITED

STATEMENT OF FINANCIAL POSITION

30 April 2025

	2025		2024
Note	£	£	£

FIXED ASSETS

Tangible assets	5		100,957	122,953

CURRENT ASSETS

Stocks		29,619	79,092
Debtors	6	313,252	369,478
Cash at bank and in hand		705,111	410,908
		--------------	-----------
		1,047,982	859,478

CREDITORS: amounts falling due within one year	7	434,085		376,264
		--------------		-----------
NET CURRENT ASSETS			613,897	483,214
			-----------	-----------
TOTAL ASSETS LESS CURRENT LIABILITIES			714,854	606,167

CREDITORS: amounts falling due after more than one year	8	–	3,000
		-----------	-----------
NET ASSETS		714,854	603,167
		-----------	-----------

CAPITAL AND RESERVES

Called up share capital	102	102
Profit and loss account	714,752	603,065
	-----------	-----------
SHAREHOLDERS FUNDS	714,854	603,167
	-----------	-----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

LUNAR REFRIGERATION LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

30 April 2025

These financial statements were approved by the board of directors and authorised for issue on 24 November 2025 , and are signed on behalf of the board by:

Mr I Pinington	Mr I Sibbert
Director	Director

Company registration number: 01313402

LUNAR REFRIGERATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 APRIL 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 5 Forestgate, White Lund Industrial Estate, Morecambe, LA3 3PD.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Leasehold Property and Improvements	-	straight line over eighty years
Trailer	-	25% straight line
Motor Vehicles	-	25% reducing balance
Equipment	-	25% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 22 (2024: 20 ).

5. TANGIBLE ASSETS

Leasehold property and improve- ments	Trailer	Motor vehicles	Equipment	Total
£	£	£	£	£

Cost
At 1 May 2024	41,424	6,795	186,308	74,126	308,653
Additions	–	–	–	3,703	3,703
	---------	--------	-----------	---------	-----------
At 30 April 2025	41,424	6,795	186,308	77,829	312,356
	---------	--------	-----------	---------	-----------
Depreciation
At 1 May 2024	12,770	6,795	95,258	70,877	185,700
Charge for the year	511	–	22,762	2,426	25,699
	---------	--------	-----------	---------	-----------
At 30 April 2025	13,281	6,795	118,020	73,303	211,399
	---------	--------	-----------	---------	-----------
Carrying amount
At 30 April 2025	28,143	–	68,288	4,526	100,957
	---------	--------	-----------	---------	-----------
At 30 April 2024	28,654	–	91,050	3,249	122,953
	---------	--------	-----------	---------	-----------

6. DEBTORS

	2025	2024
	£	£

Trade debtors	300,499	351,389
Prepayments and accrued income	12,753	18,089
	-----------	-----------
	313,252	369,478
	-----------	-----------

7. CREDITORS: amounts falling due within one year

	2025	2024
	£	£

Bank loans and overdrafts	3,000	4,000
Trade creditors	87,550	81,437
Accruals and deferred income	8,110	7,280
Corporation tax	99,601	110,992
Social security and other taxes	81,184	57,915
Shares classed as financial liabilities	29,311	29,311
Other creditors	125,329	85,329
	-----------	-----------
	434,085	376,264
	-----------	-----------

8. CREDITORS: amounts falling due after more than one year

	2025	2024
	£	£

Bank loans and overdrafts	–	3,000
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