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REGISTERED NUMBER: 09143095 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2023

for

Moonfrost Limited

Moonfrost Limited (Registered number: 09143095)






Contents of the Financial Statements
for the Year Ended 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Moonfrost Limited

Company Information
for the Year Ended 31 July 2023







DIRECTOR: Mr K J Aiston





SECRETARY: Mr K J Aiston





REGISTERED OFFICE: Unit 1
Durrington Down Farm
Larkhill
Salisbury
SP4 8NU





REGISTERED NUMBER: 09143095 (England and Wales)





ACCOUNTANTS: St Martins Accountants Limited
44 Stoke Lane
Westbury on Trym
Bristol
BS9 3DN

Moonfrost Limited (Registered number: 09143095)

Balance Sheet
31 July 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 16,223 9,286

CURRENT ASSETS
Stocks 6,877 5,500
Debtors 5 796 540
Cash at bank 14,367 13,314
22,040 19,354
CREDITORS
Amounts falling due within one year 6 14,233 14,344
NET CURRENT ASSETS 7,807 5,010
TOTAL ASSETS LESS CURRENT
LIABILITIES

24,030

14,296

PROVISIONS FOR LIABILITIES 3,083 1,764
NET ASSETS 20,947 12,532

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 20,847 12,432
SHAREHOLDERS' FUNDS 20,947 12,532

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

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

The director acknowledges his 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.

Moonfrost Limited (Registered number: 09143095)

Balance Sheet - continued
31 July 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 by the director and authorised for issue on 7 March 2024 and were signed by:





Mr K J Aiston - Director


Moonfrost Limited (Registered number: 09143095)

Notes to the Financial Statements
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

Moonfrost 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on cost
Motor vehicles - 20% on reducing balance
Computer equipment - 33% on cost

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.

Moonfrost Limited (Registered number: 09143095)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 August 2022 10,818 9,002 846 20,666
Additions 9,898 - 354 10,252
At 31 July 2023 20,716 9,002 1,200 30,918
DEPRECIATION
At 1 August 2022 4,854 5,928 598 11,380
Charge for year 2,446 615 254 3,315
At 31 July 2023 7,300 6,543 852 14,695
NET BOOK VALUE
At 31 July 2023 13,416 2,459 348 16,223
At 31 July 2022 5,964 3,074 248 9,286

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade debtors 796 540

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Bank loans and overdrafts - 374
Trade creditors 2,087 -
Taxation and social security 9,096 9,535
Other creditors 3,050 4,435
14,233 14,344

7. RELATED PARTY DISCLOSURES

Mr K Aiston has provided a loan to the company. The loan is included within other creditors. At the balance sheet date, the amount due to Mr K Aiston was £1,507 (2022: £1,901).

8. ULTIMATE CONTROLLING PARTY

The controlling party is Mr K J Aiston.