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Registered number: 15054869














BLU MOON LTD
UNAUDITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

 
BLU MOON LTD
 

CONTENTS



Page
Statement of Financial Position
 
1
Notes to the Financial Statements
 
2 - 3

 
BLU MOON LTD
REGISTERED NUMBER:15054869

STATEMENT OF FINANCIAL POSITION
AS AT 31 JULY 2024

2024
Note
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
978

Cash at bank and in hand
  
2,492

  
3,470

Creditors: amounts falling due within one year
 5 
(55,876)

  

Net (liabilities)/assets
  
(52,406)


Capital and reserves
  

Called up share capital 
 6 
100

Profit and loss account
  
(52,506)

  
(52,406)


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




P N Stead
Director

Date: 15 November 2024

The notes on pages 2 to 3 form part of these financial statements.
Page 1

 
BLU MOON LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

1.


General information

Blu Moon Ltd is a limited liability company incorporated in England and Wales with its registered office at 2nd Floor Connaught House, 1-3 Mount Street, London, W1K 3NB.

The principal activity of the company is that of consultancy services. 
The company incorporated on 7 August 2023 and started trading on 21 August 2023.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied during the
period, exclusive of Value Added Tax and trade discounts. 

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.6

Creditors

Short term creditors are measured at the transaction price.


3.


Employees




The average monthly number of employees, including directors, during the period was 1.

Page 2

 
BLU MOON LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

4.


Debtors

2024
£


Other debtors
377

Prepayments
601

978



5.


Creditors: Amounts falling due within one year

2024
£

Other creditors
53,709

Accruals
2,167

55,876



6.


Share capital

2024
£
Allotted, called up and fully paid


100 Ordinary A shares of £1.00 each
100


On incorporation the company issued 100 ordinary shares at £1 each.

 
Page 3