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REGISTERED NUMBER: 14170505 (England and Wales)






















Unaudited Financial Statements

for the Period 14 June 2022 to 30 November 2023

for

Moonquay Limited

Moonquay Limited (Registered number: 14170505)






Contents of the Financial Statements
for the period 14 June 2022 to 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Moonquay Limited

Company Information
for the period 14 June 2022 to 30 November 2023







DIRECTORS: P S O'Connor
A O'Connor





REGISTERED OFFICE: St. George's Court
Winnington Avenue
Northwich
Northwich
Cheshire
CW8 4EE





REGISTERED NUMBER: 14170505 (England and Wales)





ACCOUNTANTS: Bennett Brooks & Co Limited
Chartered Accountants
St George's Court
Winnington Avenue
Northwich
Cheshire
CW8 4EE

Moonquay Limited (Registered number: 14170505)

Balance Sheet
30 November 2023

Notes £
FIXED ASSETS
Tangible assets 4 93,691

CURRENT ASSETS
Debtors 5 48,667
Cash at bank and in hand 5,531
54,198
CREDITORS
Amounts falling due within one year 6 (94,979 )
NET CURRENT LIABILITIES (40,781 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

52,910

CAPITAL AND RESERVES
Called up share capital 2
Retained earnings 52,908
SHAREHOLDERS' FUNDS 52,910

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 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.

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 by the Board of Directors and authorised for issue on 5 March 2024 and were signed on its behalf by:





P S O'Connor - Director


Moonquay Limited (Registered number: 14170505)

Notes to the Financial Statements
for the period 14 June 2022 to 30 November 2023

1. STATUTORY INFORMATION

Moonquay 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
Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Motor vehicles - 20% reducing balance.

Taxation
Taxation for the period 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 period 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.

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.

Share capital
Ordinary shares are classed as equity.

Cash and cash equivalents
Cash and cash equivalents includes cash in hand, cash held with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Distributions to equity holders
Dividends are recognised as a liability in the financial statements in the period in which the dividends are approved by the company's shareholders. These amounts are recognised in the statement of changes in equity.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

Moonquay Limited (Registered number: 14170505)

Notes to the Financial Statements - continued
for the period 14 June 2022 to 30 November 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
Additions 102,758
At 30 November 2023 102,758
DEPRECIATION
Charge for period 9,067
At 30 November 2023 9,067
NET BOOK VALUE
At 30 November 2023 93,691

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£
Other debtors 48,667

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£
Trade creditors 210
Taxation and social security 3,898
Other creditors 90,871
94,979

7. ULTIMATE CONTROLLING PARTY

The shareholders consider there to be no ultimate controlling party.