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REGISTERED NUMBER: 05707097 (England and Wales)













MOONEERAMS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023






MOONEERAMS LIMITED (REGISTERED NUMBER: 05707097)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


MOONEERAMS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTORS: A Worth
A S Fergusson
A J Last





SECRETARY: D A Parry





REGISTERED OFFICE: Unit 2
Cae Gwyrdd
Greenmeadow Springs Business Park
Cardiff
CF15 7AB





REGISTERED NUMBER: 05707097 (England and Wales)





ACCOUNTANTS: Carston Chartered Accountants
Tudor House
16 Cathedral Road
Cardiff
CF11 9LJ

MOONEERAMS LIMITED (REGISTERED NUMBER: 05707097)

STATEMENT OF FINANCIAL POSITION
31 MARCH 2023

2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 31,096 12,860
31,096 12,860

CURRENT ASSETS
Debtors 6 691,002 1,039,710
Cash at bank and in hand 1,895,580 1,167,199
2,586,582 2,206,909
CREDITORS
Amounts falling due within one year 7 346,179 211,994
NET CURRENT ASSETS 2,240,403 1,994,915
TOTAL ASSETS LESS CURRENT LIABILITIES 2,271,499 2,007,775

CAPITAL AND RESERVES
Called up share capital 8 300 300
Retained earnings 2,271,199 2,007,475
SHAREHOLDERS' FUNDS 2,271,499 2,007,775

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

MOONEERAMS LIMITED (REGISTERED NUMBER: 05707097)

STATEMENT OF FINANCIAL POSITION - continued
31 MARCH 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 October 2023 and were signed on its behalf by:





A Worth - Director


MOONEERAMS LIMITED (REGISTERED NUMBER: 05707097)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023


1. STATUTORY INFORMATION

Mooneerams 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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% straight line on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 33.33% straight line on cost and 20% straight line on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2022 - 17 ) .

MOONEERAMS LIMITED (REGISTERED NUMBER: 05707097)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 April 2022
and 31 March 2023 500,000
AMORTISATION
At 1 April 2022
and 31 March 2023 500,000
NET BOOK VALUE
At 31 March 2023 -
At 31 March 2022 -

5. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£ £ £ £
COST
At 1 April 2022 15,454 30,115 37,624 83,193
Additions 18,728 - 9,220 27,948
Disposals - (15,057 ) - (15,057 )
At 31 March 2023 34,182 15,058 46,844 96,084
DEPRECIATION
At 1 April 2022 10,372 26,095 33,866 70,333
Charge for year 3,485 251 3,966 7,702
Eliminated on disposal - (13,047 ) - (13,047 )
At 31 March 2023 13,857 13,299 37,832 64,988
NET BOOK VALUE
At 31 March 2023 20,325 1,759 9,012 31,096
At 31 March 2022 5,082 4,020 3,758 12,860

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade debtors 515,622 353,147
Other debtors 175,380 686,563
691,002 1,039,710

MOONEERAMS LIMITED (REGISTERED NUMBER: 05707097)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade creditors 27,351 4,500
Taxation and social security 284,008 187,714
Other creditors 34,820 19,780
346,179 211,994

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £ £
300 Ordinary £1 300 300