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REGISTERED NUMBER: 11198798 (England and Wales)





















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28TH FEBRUARY 2023

FOR

INYANGA MOON LIMITED

INYANGA MOON LIMITED (REGISTERED NUMBER: 11198798)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28TH FEBRUARY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


INYANGA MOON LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 28TH FEBRUARY 2023







DIRECTORS: Mr G Ford
Mr B R Tucker





REGISTERED OFFICE: Rubis House
15 Friarn Street
Bridgwater
Somerset
TA6 3LH





REGISTERED NUMBER: 11198798 (England and Wales)





ACCOUNTANTS: Aspen Waite Limited
Chartered Accountants
Rubis House
15 Friarn Street
Bridgwater
Somerset
TA6 3LH

INYANGA MOON LIMITED (REGISTERED NUMBER: 11198798)

BALANCE SHEET
28TH FEBRUARY 2023

28/2/23 28/2/22
Notes £    £   
FIXED ASSETS
Tangible assets 4 596,040 52,756

CURRENT ASSETS
Stocks 8,500 8,500
Debtors 5 428,086 360,248
Cash at bank and in hand 81,616 18,445
518,202 387,193
CREDITORS
Amounts falling due within one year 6 (1,331,644 ) (250,889 )
NET CURRENT (LIABILITIES)/ASSETS (813,442 ) 136,304
TOTAL ASSETS LESS CURRENT
LIABILITIES

(217,402

)

189,060

CREDITORS
Amounts falling due after more than one
year

7

(129,158

)

(99,785

)

PROVISIONS FOR LIABILITIES (12,734 ) (12,734 )
NET (LIABILITIES)/ASSETS (359,294 ) 76,541

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings (359,494 ) 76,341
(359,294 ) 76,541

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 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.

INYANGA MOON LIMITED (REGISTERED NUMBER: 11198798)

BALANCE SHEET - continued
28TH FEBRUARY 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 Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 26th October 2023 and were signed on its behalf by:





Mr G Ford - Director


INYANGA MOON LIMITED (REGISTERED NUMBER: 11198798)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28TH FEBRUARY 2023

1. STATUTORY INFORMATION

Inyanga Moon 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.
Motor vehicles - 25% on reducing balance

STOCKS
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

INYANGA MOON LIMITED (REGISTERED NUMBER: 11198798)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28TH FEBRUARY 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2022 - 5 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1st March 2022 14,939 91,721 106,660
Additions 5,128 616,444 621,572
At 28th February 2023 20,067 708,165 728,232
DEPRECIATION
At 1st March 2022 4,354 49,550 53,904
Charge for year 2,357 75,931 78,288
At 28th February 2023 6,711 125,481 132,192
NET BOOK VALUE
At 28th February 2023 13,356 582,684 596,040
At 28th February 2022 10,585 42,171 52,756

5. DEBTORS
28/2/23 28/2/22
£    £   
Amounts falling due within one year:
Trade debtors 362,015 304,498
Other debtors 3,360 1,000
Directors' loan accounts 32,580 11,599
VAT 6,600 19,345
Prepayments - 275
404,555 336,717

Amounts falling due after more than one year:
Amounts owed by group undertakings 23,531 23,531

Aggregate amounts 428,086 360,248

INYANGA MOON LIMITED (REGISTERED NUMBER: 11198798)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28TH FEBRUARY 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28/2/23 28/2/22
£    £   
Bank loans and overdrafts 100,343 10,000
Hire purchase contracts 19,601 17,359
Trade creditors 999,238 71,287
Corporation tax - 13,521
Social security and other taxes 162,914 103,088
Other creditors 5,016 4,308
Directors' loan accounts - 27,326
Accrued expenses 44,532 4,000
1,331,644 250,889

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
28/2/23 28/2/22
£    £   
Bank loans due 2-5 years 112,540 30,000
Bank loans more 5 yr by instal - 2,500
Hire purchase contracts 16,618 20,537
Amounts owed to group undertakings - 46,748
129,158 99,785

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal - 2,500