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Registered number: 07767916
Moonz Orthodontics Limited
Financial Statements
For The Year Ended 29 December 2022
Braant Accounting

Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 07767916
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 564,697 13,805
564,697 13,805
CURRENT ASSETS
Debtors 4 438,773 565,577
Cash at bank and in hand 30,053 31,558
468,826 597,135
Creditors: Amounts Falling Due Within One Year 5 (800,153 ) (304,634 )
NET CURRENT ASSETS (LIABILITIES) (331,327 ) 292,501
TOTAL ASSETS LESS CURRENT LIABILITIES 233,370 306,306
NET ASSETS 233,370 306,306
CAPITAL AND RESERVES
Called up share capital 6 526,830 526,830
Profit and Loss Account (293,460 ) (220,524 )
SHAREHOLDERS' FUNDS 233,370 306,306
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Javier Girón de Velasco
Director
15/11/2023
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery Over 5 years
Fixtures & Fittings Over 10 years
Computer Equipment Over 5 years
1.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 6 (2021: 6)
6 6
3. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 31 December 2021 105,905 282,698 9,297 397,900
Additions 92,169 457,737 16,125 566,031
As at 29 December 2022 198,074 740,435 25,422 963,931
Depreciation
As at 31 December 2021 99,857 277,632 6,606 384,095
Provided during the period 5,709 8,354 1,076 15,139
As at 29 December 2022 105,566 285,986 7,682 399,234
Net Book Value
As at 29 December 2022 92,508 454,449 17,740 564,697
As at 31 December 2021 6,048 5,066 2,691 13,805
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4. Debtors
2022 2021
£ £
Due within one year
Prepayments and accrued income 37,878 36,808
Other debtors 99,942 20,140
Amounts owed by group undertakings 300,953 508,629
438,773 565,577
5. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 13,134 15,627
Bank loans and overdrafts 37,500 45,833
Other taxes and social security 2,172 4,021
Other creditors 74,356 211,951
Accruals and deferred income 20,591 8,751
Amounts owed to group undertakings 652,400 18,451
800,153 304,634
6. Share Capital
2022 2021
Allotted, Called up and fully paid 526,830 526,830
7. Audit Information
The auditors report on the account of Moonz Orthodontics Limited for the year ended 29 December 2022 was unqualified
The auditor's report was signed by Hemasl Doshi (Senior Statutory Auditor) for and on behalf of RDH , Statutory Auditor
8. General Information
Moonz Orthodontics Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07767916 . The registered office is 20-22 Wenlock Road, London, N1 7GU.
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