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Registered Number: 06428736
England and Wales

 

 

 

MOONS TOY SUPERSTORE LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 March 2022

End date: 28 February 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3   4,666 
Tangible fixed assets 4 1,352    1,402 
1,352    6,068 
Current assets      
Stocks 171,500    152,325 
Debtors: amounts falling due within one year 18,622    8,728 
Cash at bank and in hand 24,026    145,704 
214,148    306,757 
Creditors: amount falling due within one year (85,518)   (157,241)
Net current assets 128,630    149,516 
 
Total assets less current liabilities 129,982    155,584 
Net assets 129,982    155,584 
 

Capital and reserves
     
Called up share capital 5 100    100 
Profit and loss account 129,882    155,484 
Shareholder's funds 129,982    155,584 
 


For the year ended 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 13 February 2024 and were signed by:


-------------------------------
A H PAREKH
Director
1
General Information
MOONS TOY SUPERSTORE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 06428736, registration address 169 High Street, Barnet, Herts, EN5 5SU. The trading address of the company is 85 HIGH STREET, NEWMARKET, SUFFOLK.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 25% Straight Line
Computer Equipment 33.33% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 14 (2022 : 14).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 March 2022 70,000    70,000 
Additions  
Disposals  
At 28 February 2023 70,000    70,000 
Amortisation
At 01 March 2022 65,334    65,334 
Charge for year 4,666    4,666 
On disposals  
At 28 February 2023 70,000    70,000 
Net book values
At 28 February 2023  
At 28 February 2022 4,666    4,666 


4.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 March 2022 1,600    99,418    14,934    115,952 
Additions     875    875 
Disposals      
At 28 February 2023 1,600    99,418    15,809    116,827 
Depreciation
At 01 March 2022 1,386    99,418    13,746    114,550 
Charge for year 54      871    925 
On disposals      
At 28 February 2023 1,440    99,418    14,617    115,475 
Net book values
Closing balance as at 28 February 2023 160      1,192    1,352 
Opening balance as at 01 March 2022 214      1,188    1,402 


5.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
100 ordinary shares of £1.00 each 100    100 
100    100 

2