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REGISTERED NUMBER: 06339913 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2024

for

Moonsbrook Alpacas Limited

Moonsbrook Alpacas Limited (Registered number: 06339913)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Balance Sheet 1

Notes to the Financial Statements 3


Moonsbrook Alpacas Limited (Registered number: 06339913)

Balance Sheet
31 August 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Tangible assets 4 5,207 6,935

Current assets
Stocks 31,300 33,300
Debtors 5 3,943 525
Cash at bank 2,553 1,219
37,796 35,044
Creditors
Amounts falling due within one year 6 2,136,326 2,064,231
Net current liabilities (2,098,530 ) (2,029,187 )
Total assets less current liabilities (2,093,323 ) (2,022,252 )

Capital and reserves
Called up share capital 7 99 99
Retained earnings (2,093,422 ) (2,022,351 )
Shareholders' funds (2,093,323 ) (2,022,252 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 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.

Moonsbrook Alpacas Limited (Registered number: 06339913)

Balance Sheet - continued
31 August 2024


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 September 2024 and were signed by:





J G A Young - Director


Moonsbrook Alpacas Limited (Registered number: 06339913)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. Statutory information

Moonsbrook Alpacas Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 06339913

Registered office: 85 Church Road
Hove
East Sussex
BN3 2BB

The presentation currency of the financial statements is in Pound Sterling (£) and rounding is to the nearest (£).

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 and represents amounts receivable for services rendered, stated net of Value Added Tax.

When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.

When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

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 - 25% on reducing balance
Computer equipment - 15% on reducing balance

Tangible fixed assets are stated at cost or valuation less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended.

Stocks
Stocks are stated at the estimated selling prices of each type of animal present.

Moonsbrook Alpacas Limited (Registered number: 06339913)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

2. Accounting policies - continued

Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

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 year was 1 (2023 - 2 ) .

4. Tangible fixed assets
Plant and Computer
machinery equipment Totals
£    £    £   
Cost
At 1 September 2023
and 31 August 2024 54,655 323 54,978
Depreciation
At 1 September 2023 47,774 269 48,043
Charge for year 1,720 8 1,728
At 31 August 2024 49,494 277 49,771
Net book value
At 31 August 2024 5,161 46 5,207
At 31 August 2023 6,881 54 6,935

5. Debtors: amounts falling due within one year
2024 2023
£    £   
Other debtors 3,943 525

Moonsbrook Alpacas Limited (Registered number: 06339913)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

6. Creditors: amounts falling due within one year
2024 2023
£    £   
Taxation and social security 520 -
Other creditors 2,135,806 2,064,231
2,136,326 2,064,231

7. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
99 Ordinary £1 99 99

8. Related party disclosures

Creditors include a balance of £2,132,065 (2023: £2,061,565) owed to the director.