IRIS Accounts Production v24.1.0.578 10417815 Board of Directors 31.10.22 31.10.23 31.10.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh104178152022-10-30104178152023-10-31104178152022-10-312023-10-31104178152021-10-31104178152021-11-012022-10-30104178152022-10-3010417815ns15:EnglandWales2022-10-312023-10-3110417815ns14:PoundSterling2022-10-312023-10-3110417815ns10:Director12022-10-312023-10-3110417815ns10:PrivateLimitedCompanyLtd2022-10-312023-10-3110417815ns10:SmallEntities2022-10-312023-10-3110417815ns10:AuditExempt-NoAccountantsReport2022-10-312023-10-3110417815ns10:SmallCompaniesRegimeForDirectorsReport2022-10-312023-10-3110417815ns10:SmallCompaniesRegimeForAccounts2022-10-312023-10-3110417815ns10:FullAccounts2022-10-312023-10-3110417815ns10:Director22022-10-312023-10-3110417815ns10:CompanySecretary12022-10-312023-10-3110417815ns10:RegisteredOffice2022-10-312023-10-3110417815ns5:CurrentFinancialInstruments2023-10-3110417815ns5:CurrentFinancialInstruments2022-10-3010417815ns5:Non-currentFinancialInstruments2023-10-3110417815ns5:Non-currentFinancialInstruments2022-10-3010417815ns5:ShareCapital2023-10-3110417815ns5:ShareCapital2022-10-3010417815ns5:RetainedEarningsAccumulatedLosses2023-10-3110417815ns5:RetainedEarningsAccumulatedLosses2022-10-3010417815ns5:PlantMachinery2022-10-312023-10-3110417815ns5:PlantMachinery2022-10-3010417815ns5:PlantMachinery2023-10-3110417815ns5:PlantMachinery2022-10-3010417815ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2022-10-312023-10-3110417815ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-10-3110417815ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-10-3110417815ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-10-30
REGISTERED NUMBER: 10417815 (England and Wales)











Unaudited Financial Statements

for the Period 31 October 2022 to 31 October 2023

for

Ministry Of Moonshine Limited

Ministry Of Moonshine Limited (Registered number: 10417815)






Contents of the Financial Statements
for the Period 31 October 2022 to 31 October 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Ministry Of Moonshine Limited

Company Information
for the Period 31 October 2022 to 31 October 2023







DIRECTORS: J Juma-Ware
M T G Wignall





SECRETARY:





REGISTERED OFFICE: 25-27 Main Street
Haworth
Keighley
Yorkshire
BD22 8DA





REGISTERED NUMBER: 10417815 (England and Wales)





ACCOUNTANTS: Andrew Cooper & Company
Chartered Accountants
650 Anlaby Road
Kingston upon Hull
East Yorkshire
HU3 6UU

Ministry Of Moonshine Limited (Registered number: 10417815)

Balance Sheet
31 October 2023

31.10.23 30.10.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 39,221 7,521

CURRENT ASSETS
Stocks 2,180 2,500
Debtors 5 13,265 10,200
Cash at bank and in hand 46,411 62,541
61,856 75,241
CREDITORS
Amounts falling due within one year 6 16,239 22,382
NET CURRENT ASSETS 45,617 52,859
TOTAL ASSETS LESS CURRENT
LIABILITIES

84,838

60,380

CREDITORS
Amounts falling due after more than one
year

7

46,167

22,500
NET ASSETS 38,671 37,880

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 38,670 37,879
SHAREHOLDERS' FUNDS 38,671 37,880

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 October 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.

Ministry Of Moonshine Limited (Registered number: 10417815)

Balance Sheet - continued
31 October 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 Board of Directors and authorised for issue on 30 July 2024 and were signed on its behalf by:





J Juma-Ware - Director


Ministry Of Moonshine Limited (Registered number: 10417815)

Notes to the Financial Statements
for the Period 31 October 2022 to 31 October 2023

1. STATUTORY INFORMATION

Ministry Of Moonshine 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 10% 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 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Ministry Of Moonshine Limited (Registered number: 10417815)

Notes to the Financial Statements - continued
for the Period 31 October 2022 to 31 October 2023

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 7 (2022 - 7 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 31 October 2022 16,798
Additions 45,045
Disposals (120 )
At 31 October 2023 61,723
DEPRECIATION
At 31 October 2022 9,277
Charge for period 13,225
At 31 October 2023 22,502
NET BOOK VALUE
At 31 October 2023 39,221
At 30 October 2022 7,521

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
Additions 41,570
At 31 October 2023 41,570
DEPRECIATION
Charge for period 10,393
At 31 October 2023 10,393
NET BOOK VALUE
At 31 October 2023 31,177

Ministry Of Moonshine Limited (Registered number: 10417815)

Notes to the Financial Statements - continued
for the Period 31 October 2022 to 31 October 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 30.10.22
£    £   
Amounts owed by group undertakings 6,441 4,907
Other debtors 6,824 5,293
13,265 10,200

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 30.10.22
£    £   
Hire purchase contracts 5,007 -
Trade creditors 6,019 4,733
Taxation and social security 5,213 17,649
16,239 22,382

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.10.23 30.10.22
£    £   
Bank loans 18,450 22,500
Hire purchase contracts 27,717 -
46,167 22,500

8. ULTIMATE CONTROLLING PARTY

The controlling party is J Juma-Ware & MTG Wignall.