1 June 2022 false No description of principal activity Taxfiler 2023.14 10752417business:PrivateLimitedCompanyLtd2022-06-012023-05-31 107524172022-05-31 107524172022-06-012023-05-31 10752417business:AuditExemptWithAccountantsReport2022-06-012023-05-31 10752417business:FilletedAccounts2022-06-012023-05-31 107524172023-05-31 10752417business:Director12022-06-012023-05-31 10752417business:Director22022-06-012023-05-31 10752417business:CompanySecretary12022-06-012023-05-31 10752417business:RegisteredOffice2022-06-012023-05-31 107524172022-05-31 10752417core:WithinOneYear2023-05-31 10752417core:WithinOneYear2022-05-31 10752417core:ShareCapitalcore:PreviouslyStatedAmount2023-05-31 10752417core:ShareCapitalcore:PreviouslyStatedAmount2022-05-31 10752417core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-05-31 10752417core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-05-31 10752417core:PreviouslyStatedAmount2023-05-31 10752417core:PreviouslyStatedAmount2022-05-31 10752417business:SmallEntities2022-06-012023-05-31 10752417countries:EnglandWales2022-06-012023-05-31 10752417core:ComputerEquipment2022-06-012023-05-31 10752417core:PlantMachinery2022-05-31 10752417core:ComputerEquipment2022-05-31 10752417core:PlantMachinery2022-06-012023-05-31 10752417core:PlantMachinery2023-05-31 10752417core:ComputerEquipment2023-05-31 10752417business:OrdinaryShareClass12022-06-012023-05-31 10752417business:OrdinaryShareClass12021-06-012022-05-31 107524172021-06-012022-05-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 10752417 (England and Wales)
MOONLIGHT GARDEN BEAUTY LTD Unaudited accounts for the year ended 31 May 2023
MOONLIGHT GARDEN BEAUTY LTD Unaudited accounts Contents
Page
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MOONLIGHT GARDEN BEAUTY LTD Company Information for the year ended 31 May 2023
Directors
Dmytro Ivanov Oleksandra Ivanova
Secretary
Oleksandra Ivanova
Company Number
10752417 (England and Wales)
Registered Office
42 Holly Tree Crescent Carshalton Surrey SM5 2FB
Accountants
Bainton Swift Accountancy 4 Birch Close, Snettisham Snettisham King's Lynn Norfolk PE31 7RP
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MOONLIGHT GARDEN BEAUTY LTD Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
11,367 
14,290 
Current assets
Debtors
3,698 
55,500 
Cash at bank and in hand
44,284 
4,756 
47,982 
60,256 
Creditors: amounts falling due within one year
(8,465)
1,244 
Net current assets
39,517 
61,500 
Net assets
50,884 
75,790 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
50,784 
75,690 
Shareholders' funds
50,884 
75,790 
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts 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 FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 29 February 2024 and were signed on its behalf by
Oleksandra Ivanova Director Company Registration No. 10752417
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MOONLIGHT GARDEN BEAUTY LTD Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
MOONLIGHT GARDEN BEAUTY LTD is a private company, limited by shares, registered in England and Wales, registration number 10752417. The registered office is 42 Holly Tree Crescent, Carshalton, Surrey, SM5 2FB.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% straight line
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2022
11,332 
7,753 
19,085 
Additions
2,148 
- 
2,148 
At 31 May 2023
13,480 
7,753 
21,233 
Depreciation
At 1 June 2022
3,256 
1,539 
4,795 
Charge for the year
4,765 
306 
5,071 
At 31 May 2023
8,021 
1,845 
9,866 
Net book value
At 31 May 2023
5,459 
5,908 
11,367 
At 31 May 2022
8,076 
6,214 
14,290 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
3,698 
55,500 
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MOONLIGHT GARDEN BEAUTY LTD Notes to the Accounts for the year ended 31 May 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
(371)
(197)
Trade creditors
(4,513)
- 
Taxes and social security
12,923 
(1,047)
Loans from directors
426 
- 
8,465 
(1,244)
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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