1 December 2022 false No description of principal activity Taxfiler 2024.5 07436176business:PrivateLimitedCompanyLtd2022-12-012023-11-30 074361762022-11-30 074361762022-12-012023-11-30 07436176business:AuditExempt-NoAccountantsReport2022-12-012023-11-30 07436176business:FilletedAccounts2022-12-012023-11-30 074361762023-11-30 07436176business:Director12022-12-012023-11-30 07436176business:RegisteredOffice2022-12-012023-11-30 074361762022-11-30 07436176core:WithinOneYear2023-11-30 07436176core:WithinOneYear2022-11-30 07436176core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 07436176core:ShareCapitalcore:PreviouslyStatedAmount2022-11-30 07436176core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 07436176core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-11-30 07436176core:PreviouslyStatedAmount2023-11-30 07436176core:PreviouslyStatedAmount2022-11-30 07436176business:SmallEntities2022-12-012023-11-30 07436176countries:EnglandWales2022-12-012023-11-30 07436176core:PlantMachinery2022-12-012023-11-30 07436176core:PlantMachinery2022-11-30 07436176core:PlantMachinery2023-11-30 074361762021-12-012022-11-30 iso4217:GBP xbrli:pure
Company Registration No. 07436176 (England and Wales)
Moonlight Engineering Limited Unaudited accounts for the year ended 30 November 2023
Moonlight Engineering Limited Unaudited accounts Contents
Page
- 2 -
Moonlight Engineering Limited Company Information for the year ended 30 November 2023
Director
Edward Sugrue
Company Number
07436176 (England and Wales)
Registered Office
25 John English Avenue Braintree Essex CM7 2SW
Accountants
ST Accountancy Services Ltd Corner House Market Place Braintree Essex CM7 3HQ
- 3 -
Moonlight Engineering Limited Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,094 
1,459 
Current assets
Cash at bank and in hand
99,456 
103,693 
Creditors: amounts falling due within one year
(62,894)
(63,671)
Net current assets
36,562 
40,022 
Net assets
37,656 
41,481 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
37,556 
41,381 
Shareholders' funds
37,656 
41,481 
For the year ending 30 November 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 director acknowledges his 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 and authorised for issue on 15 August 2024 and were signed on its behalf by
Edward Sugrue Director Company Registration No. 07436176
- 4 -
Moonlight Engineering Limited Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
Moonlight Engineering Limited is a private company, limited by shares, registered in England and Wales, registration number 07436176. The registered office is 25 John English Avenue, Braintree, Essex, CM7 2SW.
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:
Plant & machinery
4 years, reducing balance method
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 December 2022
10,200 
At 30 November 2023
10,200 
Depreciation
At 1 December 2022
8,741 
Charge for the year
365 
At 30 November 2023
9,106 
Net book value
At 30 November 2023
1,094 
At 30 November 2022
1,459 
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
- 
1,282 
Loans from directors
62,354 
61,849 
Accruals
540 
540 
62,894 
63,671 
- 5 -
Moonlight Engineering Limited Notes to the Accounts for the year ended 30 November 2023
6
Average number of employees
During the year the average number of employees was 0 (2022: 1).
- 6 -