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Registered number: 07767916
Moonz Orthodontics Limited
Financial Statements
For The Year Ended 29 December 2023
Braant Accounting
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 07767916
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 635,952 564,697
635,952 564,697
CURRENT ASSETS
Stocks 5 6,989 -
Debtors 6 432,932 438,773
Cash at bank and in hand 61,813 30,053
501,734 468,826
Creditors: Amounts Falling Due Within One Year 7 (1,428,880 ) (800,153 )
NET CURRENT ASSETS (LIABILITIES) (927,146 ) (331,327 )
TOTAL ASSETS LESS CURRENT LIABILITIES (291,194 ) 233,370
NET (LIABILITIES)/ASSETS (291,194 ) 233,370
CAPITAL AND RESERVES
Called up share capital 8 526,830 526,830
Profit and Loss Account (818,024 ) (293,460 )
SHAREHOLDERS' FUNDS (291,194) 233,370
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Javier Girón de Velasco
Director
17/09/2024
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Moonz Orthodontics Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07767916 . The registered office is 20-22 Wenlock Road, London, N1 7GU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery Over 5 years
Fixtures & Fittings Over 10 years
Computer Equipment Over 5 years
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2022: 6)
6 6
Page 2
Page 3
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 30 December 2022 198,074 740,435 25,422 963,931
Additions 28,380 120,006 3,712 152,098
Disposals - (5,375 ) - (5,375 )
As at 29 December 2023 226,454 855,066 29,134 1,110,654
Depreciation
As at 30 December 2022 105,566 285,986 7,682 399,234
Provided during the period 13,890 57,765 5,152 76,807
Disposals - (1,339 ) - (1,339 )
As at 29 December 2023 119,456 342,412 12,834 474,702
Net Book Value
As at 29 December 2023 106,998 512,654 16,300 635,952
As at 30 December 2022 92,508 454,449 17,740 564,697
5. Stocks
2023 2022
£ £
Finished goods 6,989 -
6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 131,979 37,878
Other debtors - 99,942
Amounts owed by group undertakings 300,953 300,953
432,932 438,773
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 45,507 13,134
Bank loans and overdrafts 29,167 37,500
Other taxes and social security 8,339 2,172
Other creditors 26,734 74,356
Accruals and deferred income 12,534 20,591
Amounts owed to group undertakings 1,306,599 652,400
1,428,880 800,153
Page 3
Page 4
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 526,830 526,830
9. Related Party Transactions
The Group in which the results of the organisation are consolidated is that headed by Moonz Ortodocia SL. 
The company received goods and  services from an associated companies to the value of £64,847 during the year (2022 : £131,023) 
There are currently amounts due to associated companies totalling £1,306,599 (2022 : £652,400)
There are currently amounts due from associated companies of £300,953 (2022 : £300,953)
10. Ultimate Controlling Party
The company's ultimate controlling party is AI Calcium S.a.r.l. by virtue of its indirect ownership of 69% of the issued share capital in the company.
The company's immediate parent company is Moonz Orthodonticia SL (Spain), the smallest group that perpares consolidated accounts including the company. 
11. Audit Information
The auditors report on the account of Moonz Orthodontics Limited for the year ended 29 December 2023 was unqualified
The auditor's report was signed by Hemal Doshi (Senior Statutory Auditor) for and on behalf of RDH ACCOUNTANTS LTD , Statutory Auditor
RDH ACCOUNTANTS LTD
21, High Street
Harrow on the Hill
Middlesex
HA1 3HT
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