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REGISTERED NUMBER: 07941053 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2022

for

MOONSHINE & SUN MEDIA LIMITED

MOONSHINE & SUN MEDIA LIMITED (Registered number: 07941053)






Contents of the Financial Statements
for the Year Ended 31 MARCH 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


MOONSHINE & SUN MEDIA LIMITED

Company Information
for the Year Ended 31 MARCH 2022







DIRECTOR: A Jayes





SECRETARY: A Jayes





REGISTERED OFFICE: 49 Greek Street
London
W1D 4EG





REGISTERED NUMBER: 07941053 (England and Wales)





ACCOUNTANTS: The Greene Partnership LLP
Chartered Accountants
Suite 2C, Brosnan House
175 Darkes Lane
Potters Bar
Hertfordshire
EN6 1BW

MOONSHINE & SUN MEDIA LIMITED (Registered number: 07941053)

Balance Sheet
31 MARCH 2022

31.3.22 31.3.21
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,026 2,457
Investments 5 17,000 17,000
19,026 19,457

CURRENT ASSETS
Debtors 6 27,216 27,317
Cash at bank 41,243 6,513
68,459 33,830
CREDITORS
Amounts falling due within one year 7 30,051 39,880
NET CURRENT ASSETS/(LIABILITIES) 38,408 (6,050 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

57,434

13,407

CAPITAL AND RESERVES
Called up share capital 8 200 200
Retained earnings 57,234 13,207
SHAREHOLDERS' FUNDS 57,434 13,407

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 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 11 May 2022 and were signed by:





A Jayes - Director


MOONSHINE & SUN MEDIA LIMITED (Registered number: 07941053)

Notes to the Financial Statements
for the Year Ended 31 MARCH 2022

1. STATUTORY INFORMATION

MOONSHINE & SUN MEDIA 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.
Fixtures and fittings - 20% on reducing balance
Computer equipment - 25% on cost

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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Investments
Investments held as fixed assets are shown at cost less provsion for impairment.

MOONSHINE & SUN MEDIA LIMITED (Registered number: 07941053)

Notes to the Financial Statements - continued
for the Year Ended 31 MARCH 2022

2. ACCOUNTING POLICIES - continued

Revenue recognition
Fee income represents revenue earned under a wide variety of contracts to provide professional services. Revenue is recognised as earned when, and to the extent that, the company obtains the right to consideration in exchange for its performance under these contracts. It is measured at the fair value of the right to consideration, which represents amounts chargeable to clients, including expenses and disbursements but excluding value added tax.

Revenue is generally recognised as contract activity progresses so that for incomplete contracts it reflects its partial performance of the contractual obligations. For such contracts the amounts of revenue reflects the accrual of the right to consideration by reference to the value of work performed. Revenue not billed to clients is included in debtors and payments on account in excess of the relevant amount of revenue included in creditors.

Fee income that is contingent on events outside the control of the company is recognised when the contingent event occurs.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2021 - 1 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2021
and 31 March 2022 5,949 1,583 7,532
DEPRECIATION
At 1 April 2021 4,063 1,012 5,075
Charge for year 288 143 431
At 31 March 2022 4,351 1,155 5,506
NET BOOK VALUE
At 31 March 2022 1,598 428 2,026
At 31 March 2021 1,886 571 2,457

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 April 2021
and 31 March 2022 17,000
NET BOOK VALUE
At 31 March 2022 17,000
At 31 March 2021 17,000

MOONSHINE & SUN MEDIA LIMITED (Registered number: 07941053)

Notes to the Financial Statements - continued
for the Year Ended 31 MARCH 2022

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.22 31.3.21
£    £   
Trade debtors 25,000 21,427
Other debtors 2,216 5,890
27,216 27,317

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.22 31.3.21
£    £   
Tax 21,362 6,525
VAT 7,189 -
Other creditors - 15,000
Directors' current accounts - 17,395
Accrued expenses 1,500 960
30,051 39,880

8. CALLED UP SHARE CAPITAL



Allotted, issued and fully paid:
Number: Class: Nominal 31.3.22 31.3.21
value: £    £   
100 Ordinary £1 100 100
100 Ordinary A £1 100 100
200 200

9. ULTIMATE CONTROLLING PARTY

The controlling party is A Jayes.