2022-04-012023-03-312023-03-31false06133051MOON TECHNOLOGIES LIMITED2023-09-1562020iso4217:GBPxbrli:pure061330512022-04-01061330512023-03-31061330512022-04-012023-03-31061330512021-04-01061330512022-03-31061330512021-04-012022-03-3106133051bus:SmallEntities2022-04-012023-03-3106133051bus:AuditExempt-NoAccountantsReport2022-04-012023-03-3106133051bus:AbridgedAccounts2022-04-012023-03-3106133051bus:PrivateLimitedCompanyLtd2022-04-012023-03-3106133051core:WithinOneYear2023-03-3106133051core:AfterOneYear2023-03-3106133051core:WithinOneYear2022-03-3106133051core:AfterOneYear2022-03-3106133051core:ShareCapital2023-03-3106133051core:SharePremium2023-03-3106133051core:RevaluationReserve2023-03-3106133051core:OtherReservesSubtotal2023-03-3106133051core:RetainedEarningsAccumulatedLosses2023-03-3106133051core:ShareCapital2022-03-3106133051core:SharePremium2022-03-3106133051core:RevaluationReserve2022-03-3106133051core:OtherReservesSubtotal2022-03-3106133051core:RetainedEarningsAccumulatedLosses2022-03-3106133051core:LandBuildings2023-03-3106133051core:PlantMachinery2023-03-3106133051core:Vehicles2023-03-3106133051core:FurnitureFittings2023-03-3106133051core:OfficeEquipment2023-03-3106133051core:NetGoodwill2023-03-3106133051core:IntangibleAssetsOtherThanGoodwill2023-03-3106133051core:ListedExchangeTraded2023-03-3106133051core:UnlistedNon-exchangeTraded2023-03-3106133051core:LandBuildings2022-03-3106133051core:PlantMachinery2022-03-3106133051core:Vehicles2022-03-3106133051core:FurnitureFittings2022-03-3106133051core:OfficeEquipment2022-03-3106133051core:NetGoodwill2022-03-3106133051core:IntangibleAssetsOtherThanGoodwill2022-03-3106133051core:ListedExchangeTraded2022-03-3106133051core:UnlistedNon-exchangeTraded2022-03-3106133051core:LandBuildings2022-04-012023-03-3106133051core:PlantMachinery2022-04-012023-03-3106133051core:Vehicles2022-04-012023-03-3106133051core:FurnitureFittings2022-04-012023-03-3106133051core:OfficeEquipment2022-04-012023-03-3106133051core:NetGoodwill2022-04-012023-03-3106133051core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3106133051core:ListedExchangeTraded2022-04-012023-03-3106133051core:UnlistedNon-exchangeTraded2022-04-012023-03-3106133051core:MoreThanFiveYears2022-04-012023-03-3106133051core:Non-currentFinancialInstruments2023-03-3106133051core:Non-currentFinancialInstruments2022-03-3106133051dpl:CostSales2022-04-012023-03-3106133051dpl:DistributionCosts2022-04-012023-03-3106133051dpl:AdministrativeExpenses2022-04-012023-03-3106133051core:LandBuildings2022-04-012023-03-3106133051core:PlantMachinery2022-04-012023-03-3106133051core:Vehicles2022-04-012023-03-3106133051core:FurnitureFittings2022-04-012023-03-3106133051core:OfficeEquipment2022-04-012023-03-3106133051core:NetGoodwill2022-04-012023-03-3106133051core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3106133051dpl:GroupUndertakings2022-04-012023-03-3106133051dpl:ParticipatingInterests2022-04-012023-03-3106133051dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3106133051core:ListedExchangeTraded2022-04-012023-03-3106133051dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3106133051core:UnlistedNon-exchangeTraded2022-04-012023-03-3106133051dpl:CostSales2021-04-012022-03-3106133051dpl:DistributionCosts2021-04-012022-03-3106133051dpl:AdministrativeExpenses2021-04-012022-03-3106133051core:LandBuildings2021-04-012022-03-3106133051core:PlantMachinery2021-04-012022-03-3106133051core:Vehicles2021-04-012022-03-3106133051core:FurnitureFittings2021-04-012022-03-3106133051core:OfficeEquipment2021-04-012022-03-3106133051core:NetGoodwill2021-04-012022-03-3106133051core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-3106133051dpl:GroupUndertakings2021-04-012022-03-3106133051dpl:ParticipatingInterests2021-04-012022-03-3106133051dpl:GroupUndertakingscore:ListedExchangeTraded2021-04-012022-03-3106133051core:ListedExchangeTraded2021-04-012022-03-3106133051dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-04-012022-03-3106133051core:UnlistedNon-exchangeTraded2021-04-012022-03-3106133051core:NetGoodwill2023-03-3106133051core:IntangibleAssetsOtherThanGoodwill2023-03-3106133051core:LandBuildings2023-03-3106133051core:PlantMachinery2023-03-3106133051core:Vehicles2023-03-3106133051core:FurnitureFittings2023-03-3106133051core:OfficeEquipment2023-03-3106133051core:AfterOneYear2023-03-3106133051core:WithinOneYear2023-03-3106133051core:ListedExchangeTraded2023-03-3106133051core:UnlistedNon-exchangeTraded2023-03-3106133051core:ShareCapital2023-03-3106133051core:SharePremium2023-03-3106133051core:RevaluationReserve2023-03-3106133051core:OtherReservesSubtotal2023-03-3106133051core:RetainedEarningsAccumulatedLosses2023-03-3106133051core:NetGoodwill2022-03-3106133051core:IntangibleAssetsOtherThanGoodwill2022-03-3106133051core:LandBuildings2022-03-3106133051core:PlantMachinery2022-03-3106133051core:Vehicles2022-03-3106133051core:FurnitureFittings2022-03-3106133051core:OfficeEquipment2022-03-3106133051core:AfterOneYear2022-03-3106133051core:WithinOneYear2022-03-3106133051core:ListedExchangeTraded2022-03-3106133051core:UnlistedNon-exchangeTraded2022-03-3106133051core:ShareCapital2022-03-3106133051core:SharePremium2022-03-3106133051core:RevaluationReserve2022-03-3106133051core:OtherReservesSubtotal2022-03-3106133051core:RetainedEarningsAccumulatedLosses2022-03-3106133051core:NetGoodwill2021-04-0106133051core:IntangibleAssetsOtherThanGoodwill2021-04-0106133051core:LandBuildings2021-04-0106133051core:PlantMachinery2021-04-0106133051core:Vehicles2021-04-0106133051core:FurnitureFittings2021-04-0106133051core:OfficeEquipment2021-04-0106133051core:AfterOneYear2021-04-0106133051core:WithinOneYear2021-04-0106133051core:ListedExchangeTraded2021-04-0106133051core:UnlistedNon-exchangeTraded2021-04-0106133051core:ShareCapital2021-04-0106133051core:SharePremium2021-04-0106133051core:RevaluationReserve2021-04-0106133051core:OtherReservesSubtotal2021-04-0106133051core:RetainedEarningsAccumulatedLosses2021-04-0106133051core:AfterOneYear2022-04-012023-03-3106133051core:WithinOneYear2022-04-012023-03-3106133051core:Non-currentFinancialInstrumentscore:CostValuation2022-04-012023-03-3106133051core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-04-012023-03-3106133051core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-04-012023-03-3106133051core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-04-012023-03-3106133051core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-04-012023-03-3106133051core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-04-012023-03-3106133051core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-04-012023-03-3106133051core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-04-012023-03-3106133051core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-04-012023-03-3106133051core:Non-currentFinancialInstrumentscore:CostValuation2023-03-3106133051core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-3106133051core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-3106133051core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-3106133051core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-3106133051core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-3106133051core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-3106133051core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-3106133051core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-3106133051core:Non-currentFinancialInstrumentscore:CostValuation2022-03-3106133051core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-03-3106133051core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-03-3106133051core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-03-3106133051core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-03-3106133051core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-03-3106133051core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-03-3106133051core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-03-3106133051core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-03-3106133051bus:Director12022-04-012023-03-31

MOON TECHNOLOGIES LIMITED

Registered Number
06133051
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

MOON TECHNOLOGIES LIMITED
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

MOON, Joseph Ryan

Registered Address

6-8 Willington Road Cople
Bedford
MK44 3TH

Registered Number

06133051 (England and Wales)
MOON TECHNOLOGIES LIMITED
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets5114194
114194
Current assets
Debtors14,08815,576
Cash at bank and on hand133,31053,715
147,39869,291
Creditors amounts falling due within one year(42,056)(21,636)
Net current assets (liabilities)105,34247,655
Total assets less current liabilities105,45647,849
Net assets105,45647,849
Capital and reserves
Called up share capital2020
Profit and loss account105,43647,829
Shareholders' funds105,45647,849
The financial statements were approved and authorised for issue by the Director on 15 September 2023, and are signed on its behalf by:
MOON, Joseph Ryan
Director
Registered Company No. 06133051
MOON TECHNOLOGIES LIMITED
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment3
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year10
5.Property, plant and equipment

Total

£
Cost or valuation
At 01 April 22970
At 31 March 23970
Depreciation and impairment
At 01 April 22776
Charge for year80
At 31 March 23856
Net book value
At 31 March 23114
At 31 March 22194