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Company No: 11045274 (England and Wales)

HARVEST MOON TRADING LTD

Unaudited Financial Statements
For the financial year ended 31 December 2023
Pages for filing with the registrar

HARVEST MOON TRADING LTD

Unaudited Financial Statements

For the financial year ended 31 December 2023

Contents

HARVEST MOON TRADING LTD

COMPANY INFORMATION

For the financial year ended 31 December 2023
HARVEST MOON TRADING LTD

COMPANY INFORMATION (continued)

For the financial year ended 31 December 2023
DIRECTOR John Wherrett
REGISTERED OFFICE Unit 2 Buccaneer Court Airfield Estate
Elvington
York
YO41 4XW
England
United Kingdom
COMPANY NUMBER 11045274 (England and Wales)
ACCOUNTANT Morrell Middleton Auditors Ltd
Chartered Certified Accountants
Wellington House
Aviator Court
York
YO30 4UZ
HARVEST MOON TRADING LTD

BALANCE SHEET

As at 31 December 2023
HARVEST MOON TRADING LTD

BALANCE SHEET (continued)

As at 31 December 2023
Note 2023 2022
£ £
Fixed assets
Tangible assets 3 3,725 0
3,725 0
Current assets
Stocks 4 36,785 13,786
Debtors 5 273,844 193,355
Cash at bank and in hand 6 2,234 746
312,863 207,887
Creditors: amounts falling due within one year 7 ( 273,760) ( 155,475)
Net current assets 39,103 52,412
Total assets less current liabilities 42,828 52,412
Creditors: amounts falling due after more than one year 8 ( 34,646) ( 45,000)
Net assets 8,182 7,412
Capital and reserves
Called-up share capital 9 100 100
Profit and loss account 8,082 7,312
Total shareholder's funds 8,182 7,412

For the financial year ending 31 December 2023 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The financial statements of Harvest Moon Trading Ltd (registered number: 11045274) were approved and authorised for issue by the Director on 25 June 2024. They were signed on its behalf by:

John Wherrett
Director
HARVEST MOON TRADING LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2023
HARVEST MOON TRADING LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2023
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Harvest Moon Trading Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 2 Buccaneer Court Airfield Estate, Elvington, York, YO41 4XW, England, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery 4 years straight line
Computer equipment 3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2. Employees

2023 2022
Number Number
Monthly average number of persons employed by the Company during the year, including the director 1 1

3. Tangible assets

Plant and machinery Computer equipment Total
£ £ £
Cost
At 01 January 2023 3,745 332 4,077
Additions 4,833 0 4,833
At 31 December 2023 8,578 332 8,910
Accumulated depreciation
At 01 January 2023 3,745 332 4,077
Charge for the financial year 1,108 0 1,108
At 31 December 2023 4,853 332 5,185
Net book value
At 31 December 2023 3,725 0 3,725
At 31 December 2022 0 0 0

4. Stocks

2023 2022
£ £
Stocks 26,800 0
Work in progress 9,985 13,786
36,785 13,786

There are no material differences between the replacement cost of stock and the Balance Sheet amounts.

5. Debtors

2023 2022
£ £
Trade debtors 136,427 97,860
Other debtors 137,417 95,495
273,844 193,355

6. Cash and cash equivalents

2023 2022
£ £
Cash at bank and in hand 2,234 746

7. Creditors: amounts falling due within one year

2023 2022
£ £
Bank loans 6,545 0
Trade creditors 10,343 5,226
Taxation and social security 0 5,433
Other creditors 256,872 144,816
273,760 155,475

8. Creditors: amounts falling due after more than one year

2023 2022
£ £
Bank loans 34,646 45,000

There are no amounts included above in respect of which any security has been given by the small entity.

9. Called-up share capital

2023 2022
£ £
Allotted, called-up and fully-paid
100 Ordinary Shares shares of £ 1.00 each 100 100