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REGISTERED NUMBER: 09864506 (England and Wales)


















Orange Moon Training Limited

Unaudited Financial Statements

for the Year Ended 30 March 2024






Orange Moon Training Limited (Registered number: 09864506)






Contents of the Financial Statements
for the Year Ended 30 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Orange Moon Training Limited

Company Information
for the Year Ended 30 March 2024







DIRECTORS: B Oliver-Mighten
Y Oliver-Mighten





REGISTERED OFFICE: 12 Bridgford Road
West Bridgford
Nottingham
NG2 6AB





REGISTERED NUMBER: 09864506 (England and Wales)





ACCOUNTANTS: Brooks Mayfield Limited
Chartered Accountants
12 Bridgford Road
West Bridgford
Nottinghamshire
NG2 6AB

Orange Moon Training Limited (Registered number: 09864506)

Balance Sheet
30 March 2024

30.3.24 30.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 25,804 14,310

CURRENT ASSETS
Debtors 6 450,328 320,064
Cash at bank and in hand 136,742 81,849
587,070 401,913
CREDITORS
Amounts falling due within one year 7 246,153 248,174
NET CURRENT ASSETS 340,917 153,739
TOTAL ASSETS LESS CURRENT
LIABILITIES

366,721

168,049

CREDITORS
Amounts falling due after more than one
year

8

308,719

161,672
NET ASSETS 58,002 6,377

CAPITAL AND RESERVES
Called up share capital 10 200 200
Retained earnings 57,802 6,177
SHAREHOLDERS' FUNDS 58,002 6,377

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 March 2024 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.

Orange Moon Training Limited (Registered number: 09864506)

Balance Sheet - continued
30 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 October 2024 and were signed on its behalf by:





Y Oliver-Mighten - Director


Orange Moon Training Limited (Registered number: 09864506)

Notes to the Financial Statements
for the Year Ended 30 March 2024

1. STATUTORY INFORMATION

Orange Moon Training 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
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.
Computer equipment - 20% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 year 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.

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 30 (2023 - 22 ) .

Orange Moon Training Limited (Registered number: 09864506)

Notes to the Financial Statements - continued
for the Year Ended 30 March 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 31 March 2023 22,740
Additions 16,541
At 30 March 2024 39,281
DEPRECIATION
At 31 March 2023 8,430
Charge for year 5,047
At 30 March 2024 13,477
NET BOOK VALUE
At 30 March 2024 25,804
At 30 March 2023 14,310

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.3.24 30.3.23
£    £   
Trade debtors 182,266 173,110
Amounts owed by participating interests 109,780 51,629
Other debtors 158,282 95,325
450,328 320,064

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.3.24 30.3.23
£    £   
Other loans 114,312 -
Trade creditors 88,195 153,183
Amounts owed to participating interests - 9,922
Tax 13,371 12,817
Social security and other taxes 17,305 60,000
Other creditors 9,282 8,564
Accruals and deferred income 3,688 3,688
246,153 248,174

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.3.24 30.3.23
£    £   
Bank loans 36,499 43,457
Other loans 231,547 -
Tax and Social Security 40,673 118,215
308,719 161,672

Orange Moon Training Limited (Registered number: 09864506)

Notes to the Financial Statements - continued
for the Year Ended 30 March 2024

9. SECURED DEBTS

The following secured debts are included within creditors:

30.3.24 30.3.23
£    £   
Other loans 345,859 -

Other loans are secured by way of personal guarantees from the directors.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.3.24 30.3.23
value: £    £   
200 Ordinary £1 200 200

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year ended 30 March 2024 a loan existed between the company and its directors, and as at 30 March 2024 the directors owed the company £73,709 (2023 - £63,936).